PERFECT YOU: 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 YOU
Largest movements
- Tangible fixed assets -€104,627
down €104,627 (-82.3%), from €127,162 to €22,535
- Deferred charges and accrued income +€7,407
up €7,407 (+2287.7%), from €324 to €7,731
- Financial fixed assets -€5,385
down €5,385 (-93.1%), from €5,785 to €400
- Receivables after one year -€4,250
down €4,250 (-17.3%), from €24,573 to €20,323
- Intangible fixed assets -€3,703
down €3,703 (-20.7%), from €17,867 to €14,164
- Debts after one year -€34,404
down €34,404 (-100.0%), from €34,404 to €0
- Reserves -€24,747
down €24,747 (-24.8%), from €99,705 to €74,958
- Current portion of long-term debt -€22,701
down €22,701 (-87.9%), from €25,826 to €3,124
- Trade debts -€14,114
down €14,114 (-36.9%), from €38,296 to €24,182
- Other debts -€9,991
down €9,991 (-99.9%), from €10,000 to €9
- Gross operating margin -€191,007
down €191,007 (-54.6%), from €349,539 to €158,532
- Depreciation -€61,364
down €61,364 (-82.9%), from €74,019 to €12,655
- Taxes -€13,818
down €13,818 (-88.5%), from €15,605 to €1,788
- Financial charges -€12,490
down €12,490 (-57.7%), from €21,660 to €9,170
of which Financial charges: -€12,490
- Other operating charges +€9,301
up €9,301 (+175.1%), from €5,310 to €14,611
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 | €233,564 | €122,531 | -€111,033 | -47.5% |
| Fixed assets | 21/28 | €150,813 | €37,099 | -€113,715 | -75.4% |
| Intangible fixed assets | 21 | €17,867 | €14,164 | -€3,703 | -20.7% |
| Tangible fixed assets | 22/27 | €127,162 | €22,535 | -€104,627 | -82.3% |
| Plant, machinery and equipment | 23 | €45,328 | €2,013 | -€43,316 | -95.6% |
| Furniture and vehicles | 24 | €21,622 | €11,277 | -€10,345 | -47.8% |
| Leasing and similar rights | 25 | €51,862 | €0 | -€51,862 | -100.0% |
| Other tangible fixed assets | 26 | €8,349 | €9,245 | +€896 | +10.7% |
| Financial fixed assets | 28 | €5,785 | €400 | -€5,385 | -93.1% |
| Current assets | 29/58 | €82,751 | €85,433 | +€2,682 | +3.2% |
| Amounts receivable after more than one year | 29 | €24,573 | €20,323 | -€4,250 | -17.3% |
| Other amounts receivable | 291 | €24,573 | €20,323 | -€4,250 | -17.3% |
| Amounts receivable within one year | 40/41 | €34,105 | €35,152 | +€1,047 | +3.1% |
| Trade receivables | 40 | €4,018 | €1,104 | -€2,914 | -72.5% |
| Other amounts receivable | 41 | €30,087 | €34,047 | +€3,961 | +13.2% |
| Cash at bank and in hand | 54/58 | €23,749 | €22,227 | -€1,522 | -6.4% |
| Deferred charges and accrued income | 490/1 | €324 | €7,731 | +€7,407 | +2287.7% |
| Total equity and liabilities | 10/49 | €233,564 | €122,531 | -€111,033 | -47.5% |
| Equity | 10/15 | €101,705 | €76,958 | -€24,747 | -24.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €99,705 | €74,958 | -€24,747 | -24.8% |
| Distributable reserves | 133 | €99,705 | €74,958 | -€24,747 | -24.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,859 | €45,573 | -€86,286 | -65.4% |
| Amounts payable after more than one year | 17 | €34,404 | €0 | -€34,404 | -100.0% |
| Financial debts | 170/4 | €34,404 | €0 | -€34,404 | -100.0% |
| Amounts payable within one year | 42/48 | €97,431 | €45,567 | -€51,864 | -53.2% |
| Current portion of amounts payable after more than one year | 42 | €25,826 | €3,124 | -€22,701 | -87.9% |
| Trade debts | 44 | €38,296 | €24,182 | -€14,114 | -36.9% |
| Suppliers | 440/4 | €38,296 | €24,182 | -€14,114 | -36.9% |
| Taxes, remuneration and social security | 45 | €23,309 | €18,252 | -€5,057 | -21.7% |
| Taxes | 450/3 | €11,448 | €794 | -€10,654 | -93.1% |
| Remuneration and social security | 454/9 | €11,861 | €17,458 | +€5,597 | +47.2% |
| Other amounts payable | 47/48 | €10,000 | €9 | -€9,991 | -99.9% |
| Accrued charges and deferred income | 492/3 | €24 | €6 | -€18 | -75.6% |
| Remuneration, social security and pensions | 62 | €133,479 | €139,238 | +€5,759 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,019 | €12,655 | -€61,364 | -82.9% |
| Other operating charges | 640/8 | €5,310 | €14,611 | +€9,301 | +175.1% |
| Gross operating margin | 9900 | €349,539 | €158,532 | -€191,007 | -54.6% |
| Operating profit (loss) | 9901 | €136,731 | -€7,972 | -€144,702 | |
| Financial income | 75/76B | €1,476 | €183 | -€1,293 | -87.6% |
| Recurring financial income | 75 | €1,476 | €183 | -€1,293 | -87.6% |
| Financial charges | 65/66B | €21,660 | €9,170 | -€12,490 | -57.7% |
| Recurring financial charges | 65 | €21,660 | €9,170 | -€12,490 | -57.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €116,547 | -€16,959 | -€133,506 | |
| Income taxes | 67/77 | €15,605 | €1,788 | -€13,818 | -88.5% |
| Profit (loss) for the period | 9904 | €100,942 | -€18,747 | -€119,688 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,942 | -€18,747 | -€119,688 |
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 12 October 2026 via checked.be.