PERFUME SERVICES: 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.
PERFUME SERVICES
Largest movements
- Tangible fixed assets -€41,298
down €41,298 (-11.0%), from €376,442 to €335,144
of which Other tangible fixed assets: -€40,217
- Receivables within one year -€5,531
down €5,531 (-31.7%), from €17,436 to €11,905
of which Trade receivables: -€6,581
- Debts after one year -€24,008
down €24,008 (-14.9%), from €161,303 to €137,295
- Profit (loss) carried forward -€13,446
down €13,446 (-24.6%), from €54,719 to €41,273
- Advances received -€7,833
down €7,833 (-89.3%), from €8,773 to €940
- Gross operating margin +€9,972
up €9,972 (+32.5%), from €30,730 to €40,702
- Depreciation -€5,631
down €5,631 (-12.1%), from €46,422 to €40,791
- Other operating charges +€1,718
up €1,718 (+33.6%), from €5,118 to €6,836
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.
Derived cash bridge
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 | €394,950 | €347,782 | -€47,168 | -11.9% |
| Fixed assets | 21/28 | €376,442 | €335,144 | -€41,298 | -11.0% |
| Tangible fixed assets | 22/27 | €376,442 | €335,144 | -€41,298 | -11.0% |
| Plant, machinery and equipment | 23 | €2,420 | €1,890 | -€530 | -21.9% |
| Furniture and vehicles | 24 | €551 | - | -€551 | |
| Other tangible fixed assets | 26 | €373,471 | €333,254 | -€40,217 | -10.8% |
| Current assets | 29/58 | €18,509 | €12,639 | -€5,870 | -31.7% |
| Amounts receivable within one year | 40/41 | €17,436 | €11,905 | -€5,531 | -31.7% |
| Trade receivables | 40 | €8,675 | €2,094 | -€6,581 | -75.9% |
| Other amounts receivable | 41 | €8,760 | €9,811 | +€1,050 | +12.0% |
| Cash at bank and in hand | 54/58 | €768 | €423 | -€345 | -44.9% |
| Deferred charges and accrued income | 490/1 | €305 | €311 | +€6 | +2.0% |
| Total equity and liabilities | 10/49 | €394,950 | €347,782 | -€47,168 | -11.9% |
| Equity | 10/15 | €125,904 | €112,457 | -€13,446 | -10.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €64,985 | €64,985 | = | 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% |
| Distributable reserves | 133 | €63,125 | €63,125 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,719 | €41,273 | -€13,446 | -24.6% |
| Amounts payable | 17/49 | €269,047 | €235,325 | -€33,721 | -12.5% |
| Amounts payable after more than one year | 17 | €161,303 | €137,295 | -€24,008 | -14.9% |
| Financial debts | 170/4 | €161,303 | €137,295 | -€24,008 | -14.9% |
| Amounts payable within one year | 42/48 | €104,278 | €95,617 | -€8,660 | -8.3% |
| Current portion of amounts payable after more than one year | 42 | €23,328 | €24,008 | +€679 | +2.9% |
| Trade debts | 44 | €9,950 | €8,838 | -€1,112 | -11.2% |
| Suppliers | 440/4 | €9,950 | €8,838 | -€1,112 | -11.2% |
| Advances received on contracts in progress | 46 | €8,773 | €940 | -€7,833 | -89.3% |
| Taxes, remuneration and social security | 45 | €4,035 | €4,723 | +€688 | +17.1% |
| Taxes | 450/3 | €4,035 | €4,723 | +€688 | +17.1% |
| Other amounts payable | 47/48 | €58,192 | €57,109 | -€1,083 | -1.9% |
| Accrued charges and deferred income | 492/3 | €3,466 | €2,412 | -€1,053 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,422 | €40,791 | -€5,631 | -12.1% |
| Other operating charges | 640/8 | €5,118 | €6,836 | +€1,718 | +33.6% |
| Gross operating margin | 9900 | €30,730 | €40,702 | +€9,972 | +32.5% |
| Operating profit (loss) | 9901 | -€20,810 | -€6,925 | +€13,885 | +66.7% |
| Financial income | 75/76B | €369 | €495 | +€126 | +34.3% |
| Recurring financial income | 75 | €369 | €495 | +€126 | +34.3% |
| Financial charges | 65/66B | €6,525 | €6,561 | +€36 | +0.6% |
| Recurring financial charges | 65 | €6,525 | €6,561 | +€36 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€26,967 | -€12,991 | +€13,976 | +51.8% |
| Income taxes | 67/77 | €511 | €455 | -€56 | -10.9% |
| Profit (loss) for the period | 9904 | -€27,478 | -€13,446 | +€14,031 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,478 | -€13,446 | +€14,031 | +51.1% |
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 17 October 2026 via checked.be.