PERFECTA DETAILING ART: 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.
PERFECTA DETAILING ART
Largest movements
- Cash +€3,667
up €3,667 (+83.3%), from €4,402 to €8,068
mainly Other debts (+€3,343) and Net result for the year (+€3,266)
- Receivables within one year +€3,340
new in 2024: €3,340
of which Other amounts receivable: +€2,616
- Other debts +€3,343
up €3,343 (+25.3%), from €13,211 to €16,554
- Profit (loss) carried forward +€3,266
up €3,266 (+20.0%), from -€16,334 to -€13,068
- Trade debts +€1,489
up €1,489 (+343%), from €434 to €1,923
- Tax, wage and social debts -€1,091
no longer reported in 2024 (was €1,091)
- Gross operating margin +€2,976
up €2,976 (+149%), from €1,999 to €4,975
- Purchases and services -€1,677
down €1,677 (-4.3%), from €39,019 to €37,342
- Other operating charges +€1,445
new in 2024: €1,445
- Turnover +€1,299
up €1,299 (+3.2%), from €41,018 to €42,317
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.
Derived cash bridge
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 | €4,402 | €11,409 | +€7,007 | +159% |
| Current assets | 29/58 | €4,402 | €11,409 | +€7,007 | +159% |
| Amounts receivable within one year | 40/41 | - | €3,340 | +€3,340 | |
| Trade receivables | 40 | - | €724 | +€724 | |
| Other amounts receivable | 41 | - | €2,616 | +€2,616 | |
| Cash at bank and in hand | 54/58 | €4,402 | €8,068 | +€3,667 | +83.3% |
| Total equity and liabilities | 10/49 | €4,402 | €11,409 | +€7,007 | +159% |
| Equity | 10/15 | -€10,334 | -€7,068 | +€3,266 | +31.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,000 | - | -€6,000 | |
| Share premium | 1100/10 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | -€16,334 | -€13,068 | +€3,266 | +20.0% |
| Amounts payable | 17/49 | €14,736 | €18,477 | +€3,741 | +25.4% |
| Amounts payable within one year | 42/48 | €14,736 | €18,477 | +€3,741 | +25.4% |
| Trade debts | 44 | €434 | €1,923 | +€1,489 | +343% |
| Suppliers | 440/4 | €434 | €1,923 | +€1,489 | +343% |
| Taxes, remuneration and social security | 45 | €1,091 | - | -€1,091 | |
| Taxes | 450/3 | €1,091 | - | -€1,091 | |
| Other amounts payable | 47/48 | €13,211 | €16,554 | +€3,343 | +25.3% |
| Turnover | 70 | €41,018 | €42,317 | +€1,299 | +3.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,019 | €37,342 | -€1,677 | -4.3% |
| Other operating charges | 640/8 | - | €1,445 | +€1,445 | |
| Gross operating margin | 9900 | €1,999 | €4,975 | +€2,976 | +149% |
| Operating profit (loss) | 9901 | €1,999 | €3,530 | +€1,531 | +76.6% |
| Financial charges | 65/66B | €154 | €264 | +€110 | +71.7% |
| Recurring financial charges | 65 | €154 | €264 | +€110 | +71.7% |
| Profit (loss) for the period before taxes | 9903 | €1,845 | €3,266 | +€1,421 | +77.0% |
| Profit (loss) for the period | 9904 | €1,845 | €3,266 | +€1,421 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,845 | €3,266 | +€1,421 | +77.0% |
Source: filed annual accounts (NBB), financial years ended 31 October 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.