PERFECT PLAFONNAGE: what changed
PERFECT PLAFONNAGE
Largest movements
- Receivables within one year -€13,038
down €13,038 (-83.2%), from €15,665 to €2,627
of which Trade receivables: -€12,545
- Cash +€11,188
up €11,188 (+658%), from €1,701 to €12,889
mainly Receivables within one year (+€13,038) and Depreciation (+€2,416)
- Tangible fixed assets -€2,416
down €2,416 (-48.0%), from €5,034 to €2,618
- Profit (loss) carried forward -€4,194
down €4,194 (-62.1%), from €6,758 to €2,564
- Tax, wage and social debts +€409
up €409 (+186%), from €220 to €629
- Trade debts -€324
down €324 (-5.3%), from €6,113 to €5,789
- Staff costs +€3,579
up €3,579 (+47.1%), from €7,605 to €11,184
- Turnover -€3,383
down €3,383 (-3.9%), from €87,415 to €84,032
- Purchases and services -€2,860
down €2,860 (-3.8%), from €74,926 to €72,066
- Gross operating margin -€2,548
down €2,548 (-17.6%), from €14,514 to €11,966
- Taxes +€1,169
up €1,169 (+304%), from €385 to €1,554
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,651 | €18,542 | -€4,109 | -18.1% |
| Fixed assets | 21/28 | €5,284 | €3,026 | -€2,258 | -42.7% |
| Tangible fixed assets | 22/27 | €5,034 | €2,618 | -€2,416 | -48.0% |
| Furniture and vehicles | 24 | €5,034 | €2,618 | -€2,416 | -48.0% |
| Financial fixed assets | 28 | €250 | €408 | +€158 | +63.2% |
| Current assets | 29/58 | €17,367 | €15,516 | -€1,851 | -10.7% |
| Amounts receivable within one year | 40/41 | €15,665 | €2,627 | -€13,038 | -83.2% |
| Trade receivables | 40 | €12,545 | - | -€12,545 | |
| Other amounts receivable | 41 | €3,120 | €2,627 | -€493 | -15.8% |
| Cash at bank and in hand | 54/58 | €1,701 | €12,889 | +€11,188 | +658% |
| Deferred charges and accrued income | 490/1 | €1 | - | -€1 | |
| Total equity and liabilities | 10/49 | €22,651 | €18,542 | -€4,109 | -18.1% |
| Equity | 10/15 | €14,818 | €10,624 | -€4,194 | -28.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 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 | €6,758 | €2,564 | -€4,194 | -62.1% |
| Amounts payable | 17/49 | €7,833 | €7,918 | +€85 | +1.1% |
| Amounts payable within one year | 42/48 | €7,833 | €7,918 | +€85 | +1.1% |
| Trade debts | 44 | €6,113 | €5,789 | -€324 | -5.3% |
| Suppliers | 440/4 | €6,113 | €5,789 | -€324 | -5.3% |
| Taxes, remuneration and social security | 45 | €220 | €629 | +€409 | +186% |
| Remuneration and social security | 454/9 | €220 | €629 | +€409 | +186% |
| Other amounts payable | 47/48 | €1,500 | €1,500 | = | 0.0% |
| Turnover | 70 | €87,415 | €84,032 | -€3,383 | -3.9% |
| Non-recurring operating income | 76A | €2,025 | - | -€2,025 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,926 | €72,066 | -€2,860 | -3.8% |
| Remuneration, social security and pensions | 62 | €7,605 | €11,184 | +€3,579 | +47.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,215 | €2,416 | +€201 | +9.1% |
| Other operating charges | 640/8 | €947 | €818 | -€129 | -13.6% |
| Gross operating margin | 9900 | €14,514 | €11,966 | -€2,548 | -17.6% |
| Operating profit (loss) | 9901 | €3,747 | -€2,452 | -€6,199 | |
| Financial income | 75/76B | €112 | €19 | -€93 | -83.0% |
| Recurring financial income | 75 | €112 | €19 | -€93 | -83.0% |
| Financial charges | 65/66B | €150 | €207 | +€57 | +38.0% |
| Recurring financial charges | 65 | €150 | €207 | +€57 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | €3,709 | -€2,640 | -€6,349 | |
| Income taxes | 67/77 | €385 | €1,554 | +€1,169 | +304% |
| Profit (loss) for the period | 9904 | €3,324 | -€4,194 | -€7,518 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,324 | -€4,194 | -€7,518 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.