PERFECT TRANS: 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 TRANS
Largest movements
- Receivables within one year -€42,765
down €42,765 (-23.2%), from €184,084 to €141,319
of which Other amounts receivable: -€36,612
- Deferred charges and accrued income -€2,550
no longer reported in 2025 (was €2,550)
- Tax, wage and social debts -€39,179
down €39,179 (-66.0%), from €59,376 to €20,197
- Trade debts -€12,205
down €12,205 (-47.6%), from €25,618 to €13,413
- Profit (loss) carried forward +€8,321
up €8,321 (+11.4%), from €73,094 to €81,414
- Other debts -€2,231
down €2,231 (-10.5%), from €21,158 to €18,926
- Gross operating margin -€56,938
down €56,938 (-65.1%), from €87,448 to €30,510
- Staff costs -€32,688
no longer reported in 2025 (was €32,688)
- Taxes -€5,739
down €5,739 (-38.9%), from €14,770 to €9,030
- Other operating charges -€4,087
down €4,087 (-40.0%), from €10,227 to €6,141
- Financial charges +€2,469
up €2,469 (+83.3%), from €2,963 to €5,432
of which Non-recurring financial charges: +€4,192
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.
Cash bridge derived
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 | €199,245 | €153,970 | -€45,275 | -22.7% |
| Fixed assets | 21/28 | €12,611 | €11,025 | -€1,587 | -12.6% |
| Tangible fixed assets | 22/27 | €2,144 | €558 | -€1,587 | -74.0% |
| Furniture and vehicles | 24 | €2,144 | €558 | -€1,587 | -74.0% |
| Financial fixed assets | 28 | €10,467 | €10,467 | = | 0.0% |
| Current assets | 29/58 | €186,634 | €142,946 | -€43,688 | -23.4% |
| Amounts receivable within one year | 40/41 | €184,084 | €141,319 | -€42,765 | -23.2% |
| Trade receivables | 40 | €15,299 | €9,146 | -€6,153 | -40.2% |
| Other amounts receivable | 41 | €168,785 | €132,173 | -€36,612 | -21.7% |
| Cash at bank and in hand | 54/58 | - | €1,627 | +€1,627 | |
| Deferred charges and accrued income | 490/1 | €2,550 | - | -€2,550 | |
| Total equity and liabilities | 10/49 | €199,245 | €153,970 | -€45,275 | -22.7% |
| Equity | 10/15 | €93,094 | €101,414 | +€8,321 | +8.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,094 | €81,414 | +€8,321 | +11.4% |
| Amounts payable | 17/49 | €106,151 | €52,556 | -€53,595 | -50.5% |
| Amounts payable within one year | 42/48 | €106,151 | €52,556 | -€53,595 | -50.5% |
| Financial debts | 43 | - | €20 | +€20 | |
| Credit institutions | 430/8 | - | €20 | +€20 | |
| Trade debts | 44 | €25,618 | €13,413 | -€12,205 | -47.6% |
| Suppliers | 440/4 | €25,618 | €13,413 | -€12,205 | -47.6% |
| Taxes, remuneration and social security | 45 | €59,376 | €20,197 | -€39,179 | -66.0% |
| Taxes | 450/3 | €59,376 | €20,197 | -€39,179 | -66.0% |
| Other amounts payable | 47/48 | €21,158 | €18,926 | -€2,231 | -10.5% |
| Remuneration, social security and pensions | 62 | €32,688 | - | -€32,688 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587 | €1,587 | = | 0.0% |
| Other operating charges | 640/8 | €10,227 | €6,141 | -€4,087 | -40.0% |
| Gross operating margin | 9900 | €87,448 | €30,510 | -€56,938 | -65.1% |
| Operating profit (loss) | 9901 | €42,947 | €22,783 | -€20,164 | -47.0% |
| Financial charges | 65/66B | €2,963 | €5,432 | +€2,469 | +83.3% |
| Recurring financial charges | 65 | €2,963 | €1,241 | -€1,722 | -58.1% |
| Non-recurring financial charges | 66B | - | €4,192 | +€4,192 | |
| Profit (loss) for the period before taxes | 9903 | €39,984 | €17,351 | -€22,633 | -56.6% |
| Income taxes | 67/77 | €14,770 | €9,030 | -€5,739 | -38.9% |
| Profit (loss) for the period | 9904 | €25,214 | €8,321 | -€16,894 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,214 | €8,321 | -€16,894 | -67.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.