Perspect België: 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.
Perspect België
Largest movements
- Receivables within one year +€89,997
up €89,997 (+38.8%), from €231,893 to €321,889
of which Trade receivables: +€55,545
- Stocks and contracts +€77,279
up €77,279 (+115%), from €67,035 to €144,314
- Cash -€54,701
down €54,701 (-46.3%), from €118,120 to €63,419
mainly Trade debts (-€117,220) and Receivables within one year (-€89,997)
- Tangible fixed assets +€53,458
new in 2025: €53,458
of which Furniture and vehicles: +€51,018
- Trade debts -€117,220
down €117,220 (-85.6%), from €136,879 to €19,659
- Other debts +€93,683
up €93,683 (+47.1%), from €198,715 to €292,398
- Profit (loss) carried forward +€87,493
up €87,493 (+125%), from €70,016 to €157,509
- Tax, wage and social debts +€63,589
up €63,589 (+272%), from €23,338 to €86,928
of which Taxes: +€58,671
- Accrued charges and deferred income +€40,000
new in 2025: €40,000
- Gross operating margin +€65,611
up €65,611 (+63.3%), from €103,617 to €169,228
- Staff costs +€28,979
new in 2025: €28,979
- Taxes +€8,109
up €8,109 (+34.7%), from €23,347 to €31,456
- Depreciation +€6,820
new in 2025: €6,820
- Financial charges +€5,323
up €5,323 (+64.8%), from €8,216 to €13,539
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 | €429,048 | €596,593 | +€167,546 | +39.1% |
| Fixed assets | 21/28 | €12,000 | €65,708 | +€53,708 | +448% |
| Tangible fixed assets | 22/27 | - | €53,458 | +€53,458 | |
| Furniture and vehicles | 24 | - | €51,018 | +€51,018 | |
| Other tangible fixed assets | 26 | - | €2,440 | +€2,440 | |
| Financial fixed assets | 28 | €12,000 | €12,250 | +€250 | +2.1% |
| Current assets | 29/58 | €417,048 | €530,885 | +€113,838 | +27.3% |
| Stocks and contracts in progress | 3 | €67,035 | €144,314 | +€77,279 | +115% |
| Stocks | 30/36 | €67,035 | €144,314 | +€77,279 | +115% |
| Amounts receivable within one year | 40/41 | €231,893 | €321,889 | +€89,997 | +38.8% |
| Trade receivables | 40 | €231,893 | €287,437 | +€55,545 | +24.0% |
| Other amounts receivable | 41 | - | €34,452 | +€34,452 | |
| Cash at bank and in hand | 54/58 | €118,120 | €63,419 | -€54,701 | -46.3% |
| Deferred charges and accrued income | 490/1 | €0 | €1,263 | +€1,263 | |
| Total equity and liabilities | 10/49 | €429,048 | €596,593 | +€167,546 | +39.1% |
| Equity | 10/15 | €70,116 | €157,609 | +€87,493 | +125% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,016 | €157,509 | +€87,493 | +125% |
| Amounts payable | 17/49 | €358,932 | €438,984 | +€80,052 | +22.3% |
| Amounts payable within one year | 42/48 | €358,932 | €398,984 | +€40,052 | +11.2% |
| Trade debts | 44 | €136,879 | €19,659 | -€117,220 | -85.6% |
| Suppliers | 440/4 | €136,879 | €19,659 | -€117,220 | -85.6% |
| Taxes, remuneration and social security | 45 | €23,338 | €86,928 | +€63,589 | +272% |
| Taxes | 450/3 | €23,338 | €82,009 | +€58,671 | +251% |
| Remuneration and social security | 454/9 | - | €4,919 | +€4,919 | |
| Other amounts payable | 47/48 | €198,715 | €292,398 | +€93,683 | +47.1% |
| Accrued charges and deferred income | 492/3 | - | €40,000 | +€40,000 | |
| Remuneration, social security and pensions | 62 | - | €28,979 | +€28,979 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,820 | +€6,820 | |
| Other operating charges | 640/8 | €118 | €1,025 | +€907 | +768% |
| Gross operating margin | 9900 | €103,617 | €169,228 | +€65,611 | +63.3% |
| Operating profit (loss) | 9901 | €103,499 | €132,404 | +€28,905 | +27.9% |
| Financial income | 75/76B | €36 | €84 | +€48 | +135% |
| Recurring financial income | 75 | €36 | €84 | +€48 | +135% |
| Financial charges | 65/66B | €8,216 | €13,539 | +€5,323 | +64.8% |
| Recurring financial charges | 65 | €8,216 | €13,539 | +€5,323 | +64.8% |
| Profit (loss) for the period before taxes | 9903 | €95,319 | €118,949 | +€23,630 | +24.8% |
| Income taxes | 67/77 | €23,347 | €31,456 | +€8,109 | +34.7% |
| Profit (loss) for the period | 9904 | €71,972 | €87,493 | +€15,521 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €71,972 | €87,493 | +€15,521 | +21.6% |
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 14 October 2026 via checked.be.