PERFUME: 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.
PERFUME
Largest movements
- Cash +€5,979
up €5,979 (+2544.6%), from €235 to €6,214
mainly Net result for the year (+€27,658) and Other debts (+€13,514)
- Receivables within one year +€5,182
up €5,182 (+711.3%), from €729 to €5,910
of which Trade receivables: +€5,182
- Stocks and contracts -€3,334
down €3,334 (-22.2%), from €15,030 to €11,695
- Tangible fixed assets -€600
down €600 (-78.4%), from €766 to €166
- Debts after one year -€40,000
no longer reported in 2025 (was €40,000)
- Profit (loss) carried forward +€27,658
up €27,658 (+54.3%), from -€50,934 to -€23,275
- Other debts +€13,514
up €13,514 (+154.1%), from €8,768 to €22,282
- Tax, wage and social debts +€5,770
up €5,770 (+1540.1%), from €375 to €6,144
- Trade debts +€284
new in 2025: €284
- Gross operating margin +€34,017
up €34,017, from -€3,807 to €30,209
- Taxes +€1,268
new in 2025: €1,268
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 | €16,759 | €23,985 | +€7,226 | +43.1% |
| Fixed assets | 21/28 | €766 | €166 | -€600 | -78.4% |
| Tangible fixed assets | 22/27 | €766 | €166 | -€600 | -78.4% |
| Plant, machinery and equipment | 23 | €766 | €166 | -€600 | -78.4% |
| Current assets | 29/58 | €15,993 | €23,819 | +€7,826 | +48.9% |
| Stocks and contracts in progress | 3 | €15,030 | €11,695 | -€3,334 | -22.2% |
| Stocks | 30/36 | €15,030 | €11,695 | -€3,334 | -22.2% |
| Amounts receivable within one year | 40/41 | €729 | €5,910 | +€5,182 | +711.3% |
| Trade receivables | 40 | €726 | €5,908 | +€5,182 | +713.8% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €235 | €6,214 | +€5,979 | +2544.6% |
| Total equity and liabilities | 10/49 | €16,759 | €23,985 | +€7,226 | +43.1% |
| Equity | 10/15 | -€32,384 | -€4,725 | +€27,658 | +85.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,934 | -€23,275 | +€27,658 | +54.3% |
| Amounts payable | 17/49 | €49,142 | €28,710 | -€20,432 | -41.6% |
| Amounts payable after more than one year | 17 | €40,000 | - | -€40,000 | |
| Other amounts payable | 178/9 | €40,000 | - | -€40,000 | |
| Amounts payable within one year | 42/48 | €9,142 | €28,710 | +€19,568 | +214.0% |
| Trade debts | 44 | - | €284 | +€284 | |
| Suppliers | 440/4 | - | €284 | +€284 | |
| Taxes, remuneration and social security | 45 | €375 | €6,144 | +€5,770 | +1540.1% |
| Taxes | 450/3 | €375 | €6,144 | +€5,770 | +1540.1% |
| Other amounts payable | 47/48 | €8,768 | €22,282 | +€13,514 | +154.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €600 | -€15 | -2.4% |
| Other operating charges | 640/8 | €567 | €523 | -€44 | -7.7% |
| Gross operating margin | 9900 | -€3,807 | €30,209 | +€34,017 | |
| Operating profit (loss) | 9901 | -€4,990 | €29,086 | +€34,075 | |
| Financial income | 75/76B | €8 | €22 | +€13 | +159.8% |
| Recurring financial income | 75 | €8 | €22 | +€13 | +159.8% |
| Financial charges | 65/66B | €158 | €180 | +€23 | +14.4% |
| Recurring financial charges | 65 | €158 | €180 | +€23 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | -€5,139 | €28,927 | +€34,066 | |
| Income taxes | 67/77 | - | €1,268 | +€1,268 | |
| Profit (loss) for the period | 9904 | -€5,139 | €27,658 | +€32,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,139 | €27,658 | +€32,798 |
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 1 October 2026 via checked.be.