Perspective Groupe: 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.
Perspective Groupe
Largest movements
- Cash +€256,042
up €256,042 (+362%), from €70,788 to €326,830
mainly Other debts (+€402,631) and Net result for the year (+€136,149)
- Receivables within one year +€87,033
up €87,033 (+4.3%), from €2.0m to €2.1m
of which Other amounts receivable: +€95,124
- Other debts +€402,631
up €402,631 (+198%), from €203,236 to €605,867
- Tax, wage and social debts -€205,845
down €205,845 (-75.2%), from €273,573 to €67,728
of which Taxes: -€210,424
- Profit (loss) carried forward +€136,149
up €136,149 (+12.5%), from €1.1m to €1.2m
- Gross operating margin +€192,598
up €192,598 (+29.7%), from €648,524 to €841,122
- Staff costs +€57,392
up €57,392 (+10.1%), from €570,861 to €628,253
- Taxes +€32,552
up €32,552 (+166%), from €19,632 to €52,184
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 | €2,125,668 | €2,470,128 | +€344,460 | +16.2% |
| Fixed assets | 21/28 | €15,690 | €14,751 | -€939 | -6.0% |
| Tangible fixed assets | 22/27 | €15,690 | €14,751 | -€939 | -6.0% |
| Furniture and vehicles | 24 | €15,690 | €14,751 | -€939 | -6.0% |
| Current assets | 29/58 | €2,109,979 | €2,455,377 | +€345,399 | +16.4% |
| Amounts receivable within one year | 40/41 | €2,033,091 | €2,120,124 | +€87,033 | +4.3% |
| Trade receivables | 40 | €1,257,705 | €1,249,614 | -€8,091 | -0.6% |
| Other amounts receivable | 41 | €775,386 | €870,510 | +€95,124 | +12.3% |
| Cash at bank and in hand | 54/58 | €70,788 | €326,830 | +€256,042 | +362% |
| Deferred charges and accrued income | 490/1 | €6,100 | €8,423 | +€2,324 | +38.1% |
| Total equity and liabilities | 10/49 | €2,125,668 | €2,470,128 | +€344,460 | +16.2% |
| Equity | 10/15 | €1,154,156 | €1,290,306 | +€136,149 | +11.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,092,656 | €1,228,806 | +€136,149 | +12.5% |
| Amounts payable | 17/49 | €971,512 | €1,179,822 | +€208,310 | +21.4% |
| Amounts payable within one year | 42/48 | €971,512 | €1,179,822 | +€208,310 | +21.4% |
| Trade debts | 44 | €494,702 | €506,227 | +€11,524 | +2.3% |
| Suppliers | 440/4 | €494,702 | €506,227 | +€11,524 | +2.3% |
| Taxes, remuneration and social security | 45 | €273,573 | €67,728 | -€205,845 | -75.2% |
| Taxes | 450/3 | €211,384 | €960 | -€210,424 | -99.5% |
| Remuneration and social security | 454/9 | €62,189 | €66,769 | +€4,579 | +7.4% |
| Other amounts payable | 47/48 | €203,236 | €605,867 | +€402,631 | +198% |
| Remuneration, social security and pensions | 62 | €570,861 | €628,253 | +€57,392 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €10,696 | +€2,501 | +30.5% |
| Other operating charges | 640/8 | €3,069 | €1,410 | -€1,659 | -54.1% |
| Gross operating margin | 9900 | €648,524 | €841,122 | +€192,598 | +29.7% |
| Operating profit (loss) | 9901 | €66,400 | €200,764 | +€134,364 | +202% |
| Financial income | 75/76B | €5,635 | €14 | -€5,621 | -99.8% |
| Recurring financial income | 75 | €5,635 | €14 | -€5,621 | -99.8% |
| Financial charges | 65/66B | €6,133 | €12,444 | +€6,311 | +103% |
| Recurring financial charges | 65 | €6,133 | €12,444 | +€6,311 | +103% |
| Profit (loss) for the period before taxes | 9903 | €65,901 | €188,333 | +€122,432 | +186% |
| Income taxes | 67/77 | €19,632 | €52,184 | +€32,552 | +166% |
| Profit (loss) for the period | 9904 | €46,269 | €136,149 | +€89,880 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €46,269 | €136,149 | +€89,880 | +194% |
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 15 October 2026 via checked.be.