PERFECT TALENT: 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 TALENT
Largest movements
- Current investments -€11,151
down €11,151 (-7.4%), from €149,986 to €138,835
- Financial fixed assets -€5,000
down €5,000 (-94.7%), from €5,280 to €280
- Tangible fixed assets +€3,972
up €3,972 (+215%), from €1,850 to €5,822
of which Other tangible fixed assets: +€3,972
- Reserves +€22,806
up €22,806 (+13.1%), from €174,265 to €197,072
- Trade debts -€16,275
down €16,275 (-42.2%), from €38,581 to €22,306
- Tax, wage and social debts -€13,797
down €13,797 (-69.6%), from €19,821 to €6,024
- Short-term financial debts -€4,862
down €4,862 (-54.3%), from €8,949 to €4,087
- Gross operating margin -€6,425
down €6,425 (-11.9%), from €53,866 to €47,441
- Financial charges +€4,914
up €4,914 (+118%), from €4,168 to €9,083
of which Non-recurring financial charges: +€5,000
- Provisions +€4,914
no longer reported in 2025 (was -€4,914)
- Other operating charges -€4,747
down €4,747 (-60.2%), from €7,881 to €3,134
- Taxes -€3,606
down €3,606 (-20.9%), from €17,274 to €13,668
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,817 | €235,688 | -€12,128 | -4.9% |
| Fixed assets | 21/28 | €7,130 | €6,102 | -€1,028 | -14.4% |
| Tangible fixed assets | 22/27 | €1,850 | €5,822 | +€3,972 | +215% |
| Plant, machinery and equipment | 23 | €1,850 | €1,850 | = | 0.0% |
| Other tangible fixed assets | 26 | - | €3,972 | +€3,972 | |
| Financial fixed assets | 28 | €5,280 | €280 | -€5,000 | -94.7% |
| Current assets | 29/58 | €240,687 | €229,586 | -€11,101 | -4.6% |
| Stocks and contracts in progress | 3 | €1,000 | - | -€1,000 | |
| Stocks | 30/36 | €1,000 | - | -€1,000 | |
| Amounts receivable within one year | 40/41 | €84,031 | €84,564 | +€533 | +0.6% |
| Trade receivables | 40 | €82,563 | €80,269 | -€2,294 | -2.8% |
| Other amounts receivable | 41 | €1,467 | €4,295 | +€2,828 | +193% |
| Current investments | 50/53 | €149,986 | €138,835 | -€11,151 | -7.4% |
| Cash at bank and in hand | 54/58 | €1,591 | €416 | -€1,175 | -73.8% |
| Deferred charges and accrued income | 490/1 | €4,079 | €5,771 | +€1,692 | +41.5% |
| Total equity and liabilities | 10/49 | €247,817 | €235,688 | -€12,128 | -4.9% |
| Equity | 10/15 | €180,465 | €203,272 | +€22,806 | +12.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €174,265 | €197,072 | +€22,806 | +13.1% |
| Distributable reserves | 133 | €174,265 | €197,072 | +€22,806 | +13.1% |
| Amounts payable | 17/49 | €67,352 | €32,417 | -€34,935 | -51.9% |
| Amounts payable within one year | 42/48 | €67,352 | €32,417 | -€34,935 | -51.9% |
| Financial debts | 43 | €8,949 | €4,087 | -€4,862 | -54.3% |
| Credit institutions | 430/8 | €8,949 | €4,087 | -€4,862 | -54.3% |
| Trade debts | 44 | €38,581 | €22,306 | -€16,275 | -42.2% |
| Suppliers | 440/4 | €38,581 | €22,306 | -€16,275 | -42.2% |
| Taxes, remuneration and social security | 45 | €19,821 | €6,024 | -€13,797 | -69.6% |
| Taxes | 450/3 | €19,821 | €6,024 | -€13,797 | -69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €528 | +€528 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€4,914 | - | +€4,914 | |
| Other operating charges | 640/8 | €7,881 | €3,134 | -€4,747 | -60.2% |
| Gross operating margin | 9900 | €53,866 | €47,441 | -€6,425 | -11.9% |
| Operating profit (loss) | 9901 | €50,899 | €43,780 | -€7,119 | -14.0% |
| Financial income | 75/76B | €2,964 | €1,777 | -€1,187 | -40.0% |
| Recurring financial income | 75 | €2,964 | €1,777 | -€1,187 | -40.0% |
| Financial charges | 65/66B | €4,168 | €9,083 | +€4,914 | +118% |
| Recurring financial charges | 65 | €4,168 | €4,083 | -€86 | -2.1% |
| Non-recurring financial charges | 66B | - | €5,000 | +€5,000 | |
| Profit (loss) for the period before taxes | 9903 | €49,694 | €36,474 | -€13,220 | -26.6% |
| Income taxes | 67/77 | €17,274 | €13,668 | -€3,606 | -20.9% |
| Profit (loss) for the period | 9904 | €32,420 | €22,806 | -€9,614 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,420 | €22,806 | -€9,614 | -29.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.