Perles & Joies: 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.
Perles & Joies
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€690
down €690 (-6.6%), from -€10,461 to -€11,151
- Trade debts +€690
new in 2025: €690
- Gross operating margin -€13
down €13 (-1.9%), from -€677 to -€690
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Equity | 10/15 | -€4,261 | -€4,951 | -€690 | -16.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,461 | -€11,151 | -€690 | -6.6% |
| Amounts payable | 17/49 | €4,261 | €4,951 | +€690 | +16.2% |
| Amounts payable within one year | 42/48 | €4,261 | €4,951 | +€690 | +16.2% |
| Trade debts | 44 | - | €690 | +€690 | |
| Suppliers | 440/4 | €0 | €690 | +€690 | |
| Other amounts payable | 47/48 | €4,261 | €4,261 | = | 0.0% |
| Gross operating margin | 9900 | -€677 | -€690 | -€13 | -1.9% |
| Operating profit (loss) | 9901 | -€677 | -€690 | -€13 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | -€677 | -€690 | -€13 | -1.9% |
| Profit (loss) for the period | 9904 | -€677 | -€690 | -€13 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€677 | -€690 | -€13 | -1.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.