PERFECTDENT: 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.
PERFECTDENT
Largest movements
- Cash -€830
down €830 (-1.9%), from €44,720 to €43,890
mainly Net result for the year (-€1,275)
- Profit (loss) carried forward -€1,275
down €1,275 (-1.2%), from -€105,152 to -€106,427
- Gross operating margin -€447
down €447 (-115.2%), from -€388 to -€835
- Other operating charges +€13
up €13 (+3.4%), from €387 to €400
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 | €60,250 | €59,420 | -€830 | -1.4% |
| Current assets | 29/58 | €60,250 | €59,420 | -€830 | -1.4% |
| Amounts receivable within one year | 40/41 | €15,530 | €15,530 | = | 0.0% |
| Other amounts receivable | 41 | €15,530 | €15,530 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,720 | €43,890 | -€830 | -1.9% |
| Total equity and liabilities | 10/49 | €60,250 | €59,420 | -€830 | -1.4% |
| Equity | 10/15 | -€84,692 | -€85,967 | -€1,275 | -1.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,152 | -€106,427 | -€1,275 | -1.2% |
| Amounts payable | 17/49 | €144,942 | €145,387 | +€445 | +0.3% |
| Amounts payable within one year | 42/48 | €144,942 | €145,387 | +€445 | +0.3% |
| Trade debts | 44 | - | €445 | +€445 | |
| Suppliers | 440/4 | - | €445 | +€445 | |
| Other amounts payable | 47/48 | €144,942 | €144,942 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Non-recurring operating charges | 66A | €168 | - | -€168 | |
| Gross operating margin | 9900 | -€388 | -€835 | -€447 | -115.2% |
| Operating profit (loss) | 9901 | -€943 | -€1,235 | -€292 | -31.0% |
| Financial charges | 65/66B | €46 | €40 | -€6 | -13.0% |
| Recurring financial charges | 65 | €46 | €40 | -€6 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€989 | -€1,275 | -€286 | -28.9% |
| Profit (loss) for the period | 9904 | -€989 | -€1,275 | -€286 | -28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€989 | -€1,275 | -€286 | -28.9% |
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 29 September 2026 via checked.be.