PERFECT PLANNING: 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 PLANNING
Largest movements
- Receivables within one year -€136,444
down €136,444 (-53.7%), from €253,937 to €117,493
- Tangible fixed assets -€50,207
no longer reported in 2011 (was €50,207)
- Cash -€21,896
down €21,896 (-78.2%), from €28,010 to €6,114
mainly Debts (-€448,229) and Net result for the year (-€16,835)
- Debts -€448,229
down €448,229 (-78.6%), from €570,479 to €122,250
of which Debts within one year: -€489,219
- Profit (loss) carried forward +€239,681
up €239,681 (+93.4%), from -€256,516 to -€16,835
- Gross operating margin +€138,244
up €138,244 (+89.8%), from -€153,994 to -€15,751
- Depreciation -€23,285
no longer reported in 2011 (was €23,285)
From the 2010 result to the 2011 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 2010 and 2011 balance sheets and the 2011 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2010 | 2011 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €332,555 | €124,007 | -€208,548 | -62.7% |
| Fixed assets | 21/28 | €50,607 | €400 | -€50,207 | -99.2% |
| Tangible fixed assets | 22/27 | €50,207 | - | -€50,207 | |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €281,948 | €123,607 | -€158,341 | -56.2% |
| Amounts receivable within one year | 40/41 | €253,937 | €117,493 | -€136,444 | -53.7% |
| Cash at bank and in hand | 54/58 | €28,010 | €6,114 | -€21,896 | -78.2% |
| Total equity and liabilities | 10/49 | €332,555 | €124,007 | -€208,548 | -62.7% |
| Equity | 10/15 | -€237,924 | €1,757 | +€239,681 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€256,516 | -€16,835 | +€239,681 | +93.4% |
| Amounts payable | 17/49 | €570,479 | €122,250 | -€448,229 | -78.6% |
| Amounts payable after more than one year | 17 | €6,760 | - | -€6,760 | |
| Amounts payable within one year | 42/48 | €563,718 | €74,500 | -€489,219 | -86.8% |
| Trade debts | 44 | €100,869 | €30,340 | -€70,529 | -69.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,285 | - | -€23,285 | |
| Gross operating margin | 9900 | -€153,994 | -€15,751 | +€138,244 | +89.8% |
| Operating profit (loss) | 9901 | -€187,057 | -€16,875 | +€170,182 | +91.0% |
| Recurring financial income | 75 | €185 | €91 | -€93 | -50.4% |
| Recurring financial charges | 65 | €1,909 | €52 | -€1,858 | -97.3% |
| Profit (loss) for the period before taxes | 9903 | -€185,909 | -€16,835 | +€169,074 | +90.9% |
| Income taxes | 67/77 | €26 | - | -€26 | |
| Profit (loss) for the period | 9904 | -€185,935 | -€16,835 | +€169,100 | +90.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€185,935 | -€16,835 | +€169,100 | +90.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2010 and 30 September 2011. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.