PERFECTEAM: 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.
PERFECTEAM
Largest movements
- Cash -€130,091
down €130,091 (-71.7%), from €181,373 to €51,282
mainly Current investments (-€125,000) and Trade debts (-€25,534)
- Current investments +€125,000
new in 2025: €125,000
- Receivables within one year -€18,246
down €18,246 (-55.9%), from €32,619 to €14,373
of which Trade receivables: -€23,301
- Trade debts -€25,534
down €25,534 (-89.2%), from €28,628 to €3,095
- Other debts +€9,722
up €9,722, from €0 to €9,722
- Reserves -€7,317
down €7,317 (-30.3%), from €24,140 to €16,823
of which Tax-exempt reserves: -€7,317
- Gross operating margin -€1,088
down €1,088 (-27.2%), from €3,996 to €2,908
- Financial income +€1,071
new in 2025: €1,071
- Depreciation -€550
down €550 (-57.7%), from €955 to €404
- Taxes +€255
up €255 (+35.2%), from €724 to €979
- Staff costs -€143
down €143 (-26.8%), from €535 to €392
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 | €215,164 | €190,994 | -€24,170 | -11.2% |
| Fixed assets | 21/28 | €562 | €158 | -€404 | -71.8% |
| Tangible fixed assets | 22/27 | €562 | €158 | -€404 | -71.8% |
| Furniture and vehicles | 24 | €562 | €158 | -€404 | -71.8% |
| Current assets | 29/58 | €214,602 | €190,836 | -€23,766 | -11.1% |
| Amounts receivable within one year | 40/41 | €32,619 | €14,373 | -€18,246 | -55.9% |
| Trade receivables | 40 | €32,619 | €9,318 | -€23,301 | -71.4% |
| Other amounts receivable | 41 | €0 | €5,055 | +€5,055 | |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €181,373 | €51,282 | -€130,091 | -71.7% |
| Deferred charges and accrued income | 490/1 | €610 | €181 | -€429 | -70.4% |
| Total equity and liabilities | 10/49 | €215,164 | €190,994 | -€24,170 | -11.2% |
| Equity | 10/15 | €184,637 | €177,320 | -€7,317 | -4.0% |
| Contributions | 10/11 | €102,000 | €102,000 | = | 0.0% |
| Capital | 10 | €102,000 | €102,000 | = | 0.0% |
| Issued capital | 100 | €102,000 | €102,000 | = | 0.0% |
| Reserves | 13 | €24,140 | €16,823 | -€7,317 | -30.3% |
| Non-distributable reserves | 130/1 | €9,967 | €9,967 | = | 0.0% |
| Legal reserve | 130 | €9,967 | €9,967 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,173 | €6,856 | -€7,317 | -51.6% |
| Profit (loss) carried forward | 14 | €58,497 | €58,497 | = | 0.0% |
| Amounts payable | 17/49 | €30,527 | €13,674 | -€16,853 | -55.2% |
| Amounts payable within one year | 42/48 | €30,221 | €13,474 | -€16,747 | -55.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €28,628 | €3,095 | -€25,534 | -89.2% |
| Suppliers | 440/4 | €28,628 | €3,095 | -€25,534 | -89.2% |
| Taxes, remuneration and social security | 45 | €1,593 | €657 | -€936 | -58.7% |
| Taxes | 450/3 | €1,593 | €657 | -€936 | -58.7% |
| Other amounts payable | 47/48 | €0 | €9,722 | +€9,722 | |
| Accrued charges and deferred income | 492/3 | €306 | €200 | -€106 | -34.6% |
| Remuneration, social security and pensions | 62 | €535 | €392 | -€143 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €955 | €404 | -€550 | -57.7% |
| Other operating charges | 640/8 | €901 | €775 | -€126 | -14.0% |
| Gross operating margin | 9900 | €3,996 | €2,908 | -€1,088 | -27.2% |
| Operating profit (loss) | 9901 | €1,606 | €1,337 | -€268 | -16.7% |
| Financial income | 75/76B | - | €1,071 | +€1,071 | |
| Recurring financial income | 75 | - | €1,071 | +€1,071 | |
| Financial charges | 65/66B | €319 | €197 | -€122 | -38.3% |
| Recurring financial charges | 65 | €319 | €197 | -€122 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €1,286 | €2,212 | +€925 | +71.9% |
| Income taxes | 67/77 | €724 | €979 | +€255 | +35.2% |
| Profit (loss) for the period | 9904 | €563 | €1,233 | +€670 | +119% |
| Profit (loss) for the period to be appropriated | 9905 | €563 | €1,233 | +€670 | +119% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.