PERFECT PLACES: what changed
Two fiscal 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 PLACES
Largest movements
- Receivables within one year -€77,256
down €77,256 (-89.2%), from €86,616 to €9,359
of which Trade receivables: -€83,215
- Cash +€62,977
up €62,977 (+1119.2%), from €5,627 to €68,603
mainly Net result for the year (+€245,228) and Receivables within one year (+€77,256)
- Tangible fixed assets -€53,986
down €53,986 (-3.4%), from €1.6m to €1.5m
- Trade debts -€319,194
down €319,194 (-92.4%), from €345,561 to €26,367
- Profit (loss) carried forward +€245,228
up €245,228 (+24558.2%), from €999 to €246,227
- Other debts +€31,669
up €31,669 (+17.9%), from €177,114 to €208,783
- Debts after one year -€29,257
down €29,257 (-3.3%), from €886,810 to €857,554
- Gross operating margin +€258,993
up €258,993 (+637.0%), from €40,656 to €299,649
- Depreciation +€36,802
up €36,802 (+192.8%), from €19,091 to €55,893
- Financial charges -€11,433
no longer reported in 2024 (was €11,433)
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.
Cash bridge derived
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 | €1,702,257 | €1,632,085 | -€70,172 | -4.1% |
| Formation expenses | 20 | €8,872 | €6,965 | -€1,907 | -21.5% |
| Fixed assets | 21/28 | €1,601,142 | €1,547,157 | -€53,986 | -3.4% |
| Tangible fixed assets | 22/27 | €1,601,142 | €1,547,157 | -€53,986 | -3.4% |
| Land and buildings | 22 | €1,601,142 | €1,547,157 | -€53,986 | -3.4% |
| Current assets | 29/58 | €92,242 | €77,963 | -€14,280 | -15.5% |
| Amounts receivable within one year | 40/41 | €86,616 | €9,359 | -€77,256 | -89.2% |
| Trade receivables | 40 | €83,215 | - | -€83,215 | |
| Other amounts receivable | 41 | €3,400 | €9,359 | +€5,959 | +175.3% |
| Cash at bank and in hand | 54/58 | €5,627 | €68,603 | +€62,977 | +1119.2% |
| Total equity and liabilities | 10/49 | €1,702,257 | €1,632,085 | -€70,172 | -4.1% |
| Equity | 10/15 | €261,999 | €507,227 | +€245,228 | +93.6% |
| Contributions | 10/11 | €255,000 | €255,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €999 | €246,227 | +€245,228 | +24558.2% |
| Amounts payable | 17/49 | €1,440,258 | €1,124,858 | -€315,401 | -21.9% |
| Amounts payable after more than one year | 17 | €886,810 | €857,554 | -€29,257 | -3.3% |
| Financial debts | 170/4 | €886,810 | €857,554 | -€29,257 | -3.3% |
| Amounts payable within one year | 42/48 | €553,448 | €267,304 | -€286,144 | -51.7% |
| Current portion of amounts payable after more than one year | 42 | €28,440 | €25,942 | -€2,498 | -8.8% |
| Trade debts | 44 | €345,561 | €26,367 | -€319,194 | -92.4% |
| Suppliers | 440/4 | €345,561 | €26,367 | -€319,194 | -92.4% |
| Taxes, remuneration and social security | 45 | €2,333 | €6,212 | +€3,879 | +166.3% |
| Taxes | 450/3 | €2,333 | €6,212 | +€3,879 | +166.3% |
| Other amounts payable | 47/48 | €177,114 | €208,783 | +€31,669 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,091 | €55,893 | +€36,802 | +192.8% |
| Other operating charges | 640/8 | €800 | - | -€800 | |
| Gross operating margin | 9900 | €40,656 | €299,649 | +€258,993 | +637.0% |
| Operating profit (loss) | 9901 | €20,765 | €243,756 | +€222,991 | +1073.9% |
| Financial income | 75/76B | - | €1,472 | +€1,472 | |
| Recurring financial income | 75 | - | €1,472 | +€1,472 | |
| Financial charges | 65/66B | €11,433 | - | -€11,433 | |
| Recurring financial charges | 65 | €11,433 | - | -€11,433 | |
| Profit (loss) for the period before taxes | 9903 | €9,331 | €245,228 | +€235,897 | +2528.0% |
| Income taxes | 67/77 | €2,333 | - | -€2,333 | |
| Profit (loss) for the period | 9904 | €6,999 | €245,228 | +€238,230 | +3404.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,999 | €245,228 | +€238,230 | +3404.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.