PERFECT PROJECT: 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 PROJECT
Largest movements
- Receivables within one year +€65,684
up €65,684, from €0 to €65,684
of which Trade receivables: +€60,925
- Deferred charges and accrued income +€17,157
new in 2024: €17,157
- Cash +€7,779
up €7,779 (+79.5%), from €9,782 to €17,561
mainly Net result for the year (+€68,979) and Other debts (+€20,000)
- Tangible fixed assets +€1,461
up €1,461 (+521.8%), from €280 to €1,742
of which Furniture and vehicles: +€1,688
- Profit (loss) carried forward +€68,979
up €68,979, from -€61,482 to €7,497
- Other debts +€20,000
up €20,000 (+28.4%), from €70,544 to €90,544
- Tax, wage and social debts +€2,769
up €2,769, from €0 to €2,769
- Gross operating margin +€81,883
up €81,883, from -€8,438 to €73,445
- Financial charges -€4,350
down €4,350 (-94.6%), from €4,597 to €248
- Taxes +€2,769
new in 2024: €2,769
- Depreciation -€2,471
down €2,471 (-85.3%), from €2,897 to €426
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 | €10,062 | €102,144 | +€92,082 | +915.2% |
| Fixed assets | 21/28 | €280 | €1,742 | +€1,461 | +521.8% |
| Tangible fixed assets | 22/27 | €280 | €1,742 | +€1,461 | +521.8% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €280 | €53 | -€227 | -80.9% |
| Furniture and vehicles | 24 | - | €1,688 | +€1,688 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,782 | €100,402 | +€90,620 | +926.4% |
| Amounts receivable within one year | 40/41 | €0 | €65,684 | +€65,684 | |
| Trade receivables | 40 | €0 | €60,925 | +€60,925 | |
| Other amounts receivable | 41 | - | €4,760 | +€4,760 | |
| Cash at bank and in hand | 54/58 | €9,782 | €17,561 | +€7,779 | +79.5% |
| Deferred charges and accrued income | 490/1 | - | €17,157 | +€17,157 | |
| Total equity and liabilities | 10/49 | €10,062 | €102,144 | +€92,082 | +915.2% |
| Equity | 10/15 | -€60,482 | €8,497 | +€68,979 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,482 | €7,497 | +€68,979 | |
| Amounts payable | 17/49 | €70,544 | €93,647 | +€23,102 | +32.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €70,544 | €93,647 | +€23,102 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | - | €333 | +€333 | |
| Suppliers | 440/4 | - | €333 | +€333 | |
| Taxes, remuneration and social security | 45 | €0 | €2,769 | +€2,769 | |
| Taxes | 450/3 | €0 | €2,769 | +€2,769 | |
| Other amounts payable | 47/48 | €70,544 | €90,544 | +€20,000 | +28.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,897 | €426 | -€2,471 | -85.3% |
| Other operating charges | 640/8 | €1,125 | €1,023 | -€103 | -9.1% |
| Non-recurring operating charges | 66A | €26,007 | €0 | -€26,007 | -100.0% |
| Gross operating margin | 9900 | -€8,438 | €73,445 | +€81,883 | |
| Operating profit (loss) | 9901 | -€38,467 | €71,996 | +€110,463 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.7% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.7% |
| Financial charges | 65/66B | €4,597 | €248 | -€4,350 | -94.6% |
| Recurring financial charges | 65 | €4,597 | €248 | -€4,350 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€43,054 | €71,749 | +€114,803 | |
| Income taxes | 67/77 | - | €2,769 | +€2,769 | |
| Profit (loss) for the period | 9904 | -€43,054 | €68,979 | +€112,034 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,054 | €68,979 | +€112,034 |
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 1 October 2026 via checked.be.