PERFECT NETWORKS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PERFECT NETWORKS
Largest movements
- Cash -€23,315
down €23,315 (-42.0%), from €55,518 to €32,204
mainly Other debts (-€10,000) and Receivables within one year (-€7,749)
- Receivables within one year +€7,749
up €7,749 (+12.5%), from €61,858 to €69,606
of which Other amounts receivable: +€15,949
- Deferred charges and accrued income +€1,861
new in 2024: €1,861
- Other debts -€10,000
no longer reported in 2024 (was €10,000)
- Tax, wage and social debts -€6,505
down €6,505 (-47.2%), from €13,785 to €7,280
of which Taxes: -€7,054
- Profit (loss) carried forward +€2,781
up €2,781 (+8.1%), from €34,363 to €37,144
- Staff costs +€40,039
up €40,039 (+101%), from €39,557 to €79,596
- Gross operating margin +€33,970
up €33,970 (+61.0%), from €55,665 to €89,635
- Purchases and services +€7,657
up €7,657 (+5.4%), from €142,214 to €149,870
- Other operating charges +€4,956
up €4,956 (+434%), from €1,143 to €6,099
- Depreciation -€4,166
no longer reported in 2024 (was €4,166)
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €118,062 | €104,358 | -€13,704 | -11.6% |
| Current assets | 29/58 | €118,062 | €104,358 | -€13,704 | -11.6% |
| Stocks and contracts in progress | 3 | €686 | €686 | = | 0.0% |
| Stocks | 30/36 | €686 | €686 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €61,858 | €69,606 | +€7,749 | +12.5% |
| Trade receivables | 40 | €39,296 | €31,096 | -€8,200 | -20.9% |
| Other amounts receivable | 41 | €22,562 | €38,510 | +€15,949 | +70.7% |
| Cash at bank and in hand | 54/58 | €55,518 | €32,204 | -€23,315 | -42.0% |
| Deferred charges and accrued income | 490/1 | - | €1,861 | +€1,861 | |
| Total equity and liabilities | 10/49 | €118,062 | €104,358 | -€13,704 | -11.6% |
| Equity | 10/15 | €54,823 | €57,604 | +€2,781 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,363 | €37,144 | +€2,781 | +8.1% |
| Amounts payable | 17/49 | €63,239 | €46,753 | -€16,485 | -26.1% |
| Amounts payable within one year | 42/48 | €63,239 | €46,753 | -€16,485 | -26.1% |
| Trade debts | 44 | €39,454 | €39,473 | +€19 | 0.0% |
| Suppliers | 440/4 | €39,454 | €39,473 | +€19 | 0.0% |
| Taxes, remuneration and social security | 45 | €13,785 | €7,280 | -€6,505 | -47.2% |
| Taxes | 450/3 | €12,449 | €5,395 | -€7,054 | -56.7% |
| Remuneration and social security | 454/9 | €1,336 | €1,886 | +€550 | +41.1% |
| Other amounts payable | 47/48 | €10,000 | - | -€10,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | €142,214 | €149,870 | +€7,657 | +5.4% |
| Remuneration, social security and pensions | 62 | €39,557 | €79,596 | +€40,039 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,166 | - | -€4,166 | |
| Other operating charges | 640/8 | €1,143 | €6,099 | +€4,956 | +434% |
| Gross operating margin | 9900 | €55,665 | €89,635 | +€33,970 | +61.0% |
| Operating profit (loss) | 9901 | €10,798 | €3,940 | -€6,859 | -63.5% |
| Financial charges | 65/66B | €65 | - | -€65 | |
| Recurring financial charges | 65 | €65 | - | -€65 | |
| Profit (loss) for the period before taxes | 9903 | €10,734 | €3,940 | -€6,794 | -63.3% |
| Income taxes | 67/77 | €2,454 | €1,159 | -€1,295 | -52.8% |
| Profit (loss) for the period | 9904 | €8,280 | €2,781 | -€5,499 | -66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,280 | €2,781 | -€5,499 | -66.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.