PERLA BELLA: 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.
PERLA BELLA
Largest movements
- Receivables within one year +€304,806
up €304,806 (+60.9%), from €500,781 to €805,587
- Stocks and contracts +€144,233
up €144,233 (+53.2%), from €271,345 to €415,578
- Cash +€43,064
up €43,064 (+83.3%), from €51,677 to €94,741
mainly Tax, wage and social debts (+€212,680) and Trade debts (+€180,148)
- Tangible fixed assets +€43,053
up €43,053 (+161%), from €26,738 to €69,791
of which Furniture and vehicles: +€46,425
- Tax, wage and social debts +€212,680
up €212,680 (+162%), from €131,389 to €344,068
of which Taxes: +€194,104
- Trade debts +€180,148
up €180,148 (+35.2%), from €511,238 to €691,386
- Profit (loss) carried forward +€103,389
up €103,389 (+148%), from €69,944 to €173,333
- Debts after one year +€40,023
new in 2024: €40,023
- Gross operating margin +€193,142
up €193,142 (+97.1%), from €198,902 to €392,043
- Staff costs +€111,775
up €111,775 (+145%), from €77,296 to €189,072
- Other operating charges +€22,651
up €22,651 (+235%), from €9,645 to €32,296
- Taxes +€20,467
up €20,467 (+81.9%), from €25,000 to €45,467
- Depreciation +€4,988
up €4,988 (+56.2%), from €8,868 to €13,855
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €860,373 | €1,397,764 | +€537,391 | +62.5% |
| Fixed assets | 21/28 | €34,374 | €79,772 | +€45,398 | +132% |
| Intangible fixed assets | 21 | €1,755 | €1,316 | -€439 | -25.0% |
| Tangible fixed assets | 22/27 | €26,738 | €69,791 | +€43,053 | +161% |
| Plant, machinery and equipment | 23 | €14,125 | €10,752 | -€3,373 | -23.9% |
| Furniture and vehicles | 24 | €12,613 | €59,038 | +€46,425 | +368% |
| Financial fixed assets | 28 | €5,882 | €8,666 | +€2,784 | +47.3% |
| Current assets | 29/58 | €825,999 | €1,317,992 | +€491,993 | +59.6% |
| Stocks and contracts in progress | 3 | €271,345 | €415,578 | +€144,233 | +53.2% |
| Stocks | 30/36 | €271,345 | €415,578 | +€144,233 | +53.2% |
| Amounts receivable within one year | 40/41 | €500,781 | €805,587 | +€304,806 | +60.9% |
| Trade receivables | 40 | €500,781 | €805,587 | +€304,806 | +60.9% |
| Cash at bank and in hand | 54/58 | €51,677 | €94,741 | +€43,064 | +83.3% |
| Deferred charges and accrued income | 490/1 | €2,196 | €2,086 | -€110 | -5.0% |
| Total equity and liabilities | 10/49 | €860,373 | €1,397,764 | +€537,391 | +62.5% |
| Equity | 10/15 | €72,944 | €176,333 | +€103,389 | +142% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,944 | €173,333 | +€103,389 | +148% |
| Amounts payable | 17/49 | €787,429 | €1,221,431 | +€434,002 | +55.1% |
| Amounts payable after more than one year | 17 | - | €40,023 | +€40,023 | |
| Financial debts | 170/4 | - | €40,023 | +€40,023 | |
| Amounts payable within one year | 42/48 | €787,429 | €1,181,408 | +€393,978 | +50.0% |
| Current portion of amounts payable after more than one year | 42 | - | €9,983 | +€9,983 | |
| Financial debts | 43 | €14,384 | €14,995 | +€612 | +4.3% |
| Credit institutions | 430/8 | €14,384 | €14,995 | +€612 | +4.3% |
| Trade debts | 44 | €511,238 | €691,386 | +€180,148 | +35.2% |
| Suppliers | 440/4 | €511,238 | €691,386 | +€180,148 | +35.2% |
| Taxes, remuneration and social security | 45 | €131,389 | €344,068 | +€212,680 | +162% |
| Taxes | 450/3 | €118,398 | €312,502 | +€194,104 | +164% |
| Remuneration and social security | 454/9 | €12,990 | €31,566 | +€18,576 | +143% |
| Other amounts payable | 47/48 | €130,419 | €120,976 | -€9,444 | -7.2% |
| Remuneration, social security and pensions | 62 | €77,296 | €189,072 | +€111,775 | +145% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,868 | €13,855 | +€4,988 | +56.2% |
| Other operating charges | 640/8 | €9,645 | €32,296 | +€22,651 | +235% |
| Gross operating margin | 9900 | €198,902 | €392,043 | +€193,142 | +97.1% |
| Operating profit (loss) | 9901 | €103,092 | €156,820 | +€53,728 | +52.1% |
| Financial income | 75/76B | €65 | €9 | -€56 | -86.2% |
| Recurring financial income | 75 | €65 | €9 | -€56 | -86.2% |
| Financial charges | 65/66B | €3,673 | €7,973 | +€4,300 | +117% |
| Recurring financial charges | 65 | €3,673 | €7,973 | +€4,300 | +117% |
| Profit (loss) for the period before taxes | 9903 | €99,484 | €148,856 | +€49,372 | +49.6% |
| Income taxes | 67/77 | €25,000 | €45,467 | +€20,467 | +81.9% |
| Profit (loss) for the period | 9904 | €74,484 | €103,389 | +€28,905 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,484 | €103,389 | +€28,905 | +38.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.