PerfectOps 4.0: 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.
PerfectOps 4.0
Largest movements
- Cash -€147,830
down €147,830 (-93.9%), from €157,354 to €9,524
mainly Contributions, distributions and other (-€147,000) and Net result for the year (-€27,274)
- Current investments -€19,252
down €19,252 (-100.0%), from €19,252 to €0
- Tangible fixed assets -€16,983
down €16,983 (-87.6%), from €19,387 to €2,404
of which Furniture and vehicles: -€16,333
- Receivables within one year -€2,598
down €2,598 (-100.0%), from €2,598 to €0
of which Other amounts receivable: -€2,437
- Profit (loss) carried forward -€174,274
down €174,274 (-98.7%), from €176,554 to €2,280
- Current portion of long-term debt -€13,564
down €13,564 (-91.6%), from €14,804 to €1,240
- Gross operating margin -€8,148
down €8,148 (-610.2%), from -€1,335 to -€9,483
- Financial income -€2,610
down €2,610 (-47.6%), from €5,479 to €2,869
- Other operating charges +€2,004
up €2,004 (+178.5%), from €1,123 to €3,127
- Depreciation -€644
down €644 (-3.7%), from €17,627 to €16,983
- Financial charges -€152
down €152 (-28.1%), from €543 to €390
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 | €198,638 | €12,070 | -€186,568 | -93.9% |
| Fixed assets | 21/28 | €19,387 | €2,404 | -€16,983 | -87.6% |
| Tangible fixed assets | 22/27 | €19,387 | €2,404 | -€16,983 | -87.6% |
| Plant, machinery and equipment | 23 | €1,705 | €1,055 | -€650 | -38.1% |
| Furniture and vehicles | 24 | €17,681 | €1,349 | -€16,333 | -92.4% |
| Current assets | 29/58 | €179,251 | €9,666 | -€169,585 | -94.6% |
| Amounts receivable within one year | 40/41 | €2,598 | €0 | -€2,598 | -100.0% |
| Trade receivables | 40 | €161 | €0 | -€161 | -100.0% |
| Other amounts receivable | 41 | €2,437 | €0 | -€2,437 | -100.0% |
| Current investments | 50/53 | €19,252 | €0 | -€19,252 | -100.0% |
| Cash at bank and in hand | 54/58 | €157,354 | €9,524 | -€147,830 | -93.9% |
| Deferred charges and accrued income | 490/1 | €47 | €142 | +€94 | +199.8% |
| Total equity and liabilities | 10/49 | €198,638 | €12,070 | -€186,568 | -93.9% |
| Equity | 10/15 | €181,554 | €7,280 | -€174,274 | -96.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,554 | €2,280 | -€174,274 | -98.7% |
| Amounts payable | 17/49 | €17,083 | €4,789 | -€12,294 | -72.0% |
| Amounts payable after more than one year | 17 | €1,240 | €0 | -€1,240 | -100.0% |
| Financial debts | 170/4 | €1,240 | €0 | -€1,240 | -100.0% |
| Amounts payable within one year | 42/48 | €15,843 | €4,780 | -€11,064 | -69.8% |
| Current portion of amounts payable after more than one year | 42 | €14,804 | €1,240 | -€13,564 | -91.6% |
| Trade debts | 44 | €161 | €555 | +€394 | +245.3% |
| Suppliers | 440/4 | €161 | €555 | +€394 | +245.3% |
| Taxes, remuneration and social security | 45 | €0 | €1,978 | +€1,978 | |
| Taxes | 450/3 | €0 | €1,978 | +€1,978 | |
| Other amounts payable | 47/48 | €878 | €1,007 | +€129 | +14.7% |
| Accrued charges and deferred income | 492/3 | - | €10 | +€10 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,627 | €16,983 | -€644 | -3.7% |
| Other operating charges | 640/8 | €1,123 | €3,127 | +€2,004 | +178.5% |
| Gross operating margin | 9900 | -€1,335 | -€9,483 | -€8,148 | -610.2% |
| Operating profit (loss) | 9901 | -€20,085 | -€29,593 | -€9,508 | -47.3% |
| Financial income | 75/76B | €5,479 | €2,869 | -€2,610 | -47.6% |
| Recurring financial income | 75 | €5,479 | €2,869 | -€2,610 | -47.6% |
| Financial charges | 65/66B | €543 | €390 | -€152 | -28.1% |
| Recurring financial charges | 65 | €543 | €390 | -€152 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,148 | -€27,114 | -€11,966 | -79.0% |
| Income taxes | 67/77 | €167 | €160 | -€8 | -4.5% |
| Profit (loss) for the period | 9904 | -€15,316 | -€27,274 | -€11,958 | -78.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,316 | -€27,274 | -€11,958 | -78.1% |
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.