PERFINCO: 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.
PERFINCO
Largest movements
- Receivables within one year +€3,488
up €3,488 (+83.6%), from €4,174 to €7,661
- Cash +€1,513
new in 2023: €1,513
mainly Trade debts (+€6,637) and Net result for the year (+€4,979)
- Other debts -€6,947
down €6,947 (-29.9%), from €23,212 to €16,266
- Trade debts +€6,637
up €6,637 (+143.0%), from €4,641 to €11,278
- Profit (loss) carried forward +€4,979
up €4,979 (+13.5%), from -€36,766 to -€31,787
- Accrued charges and deferred income +€831
new in 2023: €831
- Tax, wage and social debts -€500
down €500 (-45.7%), from €1,093 to €593
- Gross operating margin +€5,646
up €5,646, from -€427 to €5,219
- Financial income -€330
no longer reported in 2023 (was €330)
- Financial charges +€99
new in 2023: €99
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,906 | €15,906 | +€5,000 | +45.8% |
| Fixed assets | 21/28 | €6,732 | €6,732 | = | 0.0% |
| Financial fixed assets | 28 | €6,732 | €6,732 | = | 0.0% |
| Current assets | 29/58 | €4,174 | €9,174 | +€5,000 | +119.8% |
| Amounts receivable within one year | 40/41 | €4,174 | €7,661 | +€3,488 | +83.6% |
| Trade receivables | 40 | €4,174 | €7,661 | +€3,488 | +83.6% |
| Cash at bank and in hand | 54/58 | - | €1,513 | +€1,513 | |
| Total equity and liabilities | 10/49 | €10,906 | €15,906 | +€5,000 | +45.8% |
| Equity | 10/15 | -€18,041 | -€13,062 | +€4,979 | +27.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €133 | €133 | = | 0.0% |
| Non-distributable reserves | 130/1 | €133 | €133 | = | 0.0% |
| Reserves not available under the articles | 1311 | €133 | €133 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,766 | -€31,787 | +€4,979 | +13.5% |
| Amounts payable | 17/49 | €28,946 | €28,968 | +€21 | +0.1% |
| Amounts payable within one year | 42/48 | €28,946 | €28,137 | -€809 | -2.8% |
| Trade debts | 44 | €4,641 | €11,278 | +€6,637 | +143.0% |
| Suppliers | 440/4 | €4,641 | €11,278 | +€6,637 | +143.0% |
| Taxes, remuneration and social security | 45 | €1,093 | €593 | -€500 | -45.7% |
| Taxes | 450/3 | €1,093 | €593 | -€500 | -45.7% |
| Other amounts payable | 47/48 | €23,212 | €16,266 | -€6,947 | -29.9% |
| Accrued charges and deferred income | 492/3 | - | €831 | +€831 | |
| Gross operating margin | 9900 | -€427 | €5,219 | +€5,646 | |
| Operating profit (loss) | 9901 | -€427 | €5,219 | +€5,646 | |
| Financial income | 75/76B | €330 | - | -€330 | |
| Recurring financial income | 75 | €330 | - | -€330 | |
| Financial charges | 65/66B | - | €99 | +€99 | |
| Recurring financial charges | 65 | - | €99 | +€99 | |
| Profit (loss) for the period before taxes | 9903 | -€98 | €5,120 | +€5,218 | |
| Income taxes | 67/77 | €150 | €141 | -€9 | -5.7% |
| Profit (loss) for the period | 9904 | -€248 | €4,979 | +€5,226 | |
| Profit (loss) for the period to be appropriated | 9905 | -€248 | €4,979 | +€5,226 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.