PERSIFLORA
Open bankruptcyFinancials · financial year 2022, micro format
2022 annual accounts filed 308 days after the deadline Filed on 3 June 2024, deadline 31 July 2023 (7 months after the close on 31 December 2022, Companies Code art. 3:10). Source: NBB, 2024-00111880.
Annual accounts 2022 filed on 03-06-2024 PDF all 6 filings
Turnover
€18,977▼ 90.1%
2019 · €191,257
EBIT margin
-14.8%▼ 25.1pp
2019 · 10.3%
Net result
€23,513
2021 · -€3,159
Working capital
€49,458▲ 90.6%
2021 · €25,945
Multi-year overview
2018 to 2022, 4 financial yearsTurnover
no figure
2022
20182022
Operating result
€27,565
2022
20182022
Net result
€23,513
2022
highest quarter of the sector
20182022
EBIT margin
no figure
2022
20182022
Equity
€53,958
▲ 77.2%
2022
middle half of the sector
20182022
Total assets
€64,601
▲ 92.2%
2022
middle half of the sector
20182022
Debt
€10,642
▲ 236%
2022
20182022
Working capital
€49,458
▲ 90.6%
2022
highest quarter of the sector
20182022
Solvency
83.5%
▼ 7.0pp
2022
highest quarter of the sector
20182022
Current ratio
5.65
▼ 3.53
2022
highest quarter of the sector
20182022
Return on assets (ROA)
36.4%
▲ 45.8pp
2022
highest quarter of the sector
20182022
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line2018201920212022
Turnover€127,156-€191,257▲ 50.4%€18,977-
Operating result-€3,393-€19,712-€2,816-€27,565
Net result-€3,522-€19,097-€3,159below the sector's middle half-€23,513above the sector's middle half
EBIT margin-2.7%-10.3%▲ 13.0pp-14.8%-
Equity€8,362-€27,459▲ 228%€30,445within the sector's middle half-€53,958within the sector's middle half▲ 77.2%
Total assets€22,368-€44,165▲ 97.4%€33,616below the sector's middle half-€64,601within the sector's middle half▲ 92.2%
Debt€14,006-€16,706▲ 19.3%€3,172-€10,642▲ 236%
Working capital€3,529-€22,959▲ 551%€25,945within the sector's middle half-€49,458above the sector's middle half▲ 90.6%
Solvency37.4%-62.2%▲ 24.8pp90.6%above the sector's middle half-83.5%above the sector's middle half▼ 7.0pp
Current ratio1.25-2.37▲ 1.129.18above the sector's middle half-5.65above the sector's middle half▼ 3.53
Return on assets (ROA)-15.7%-43.2%▲ 59.0pp-9.4%below the sector's middle half-36.4%above the sector's middle half▲ 45.8pp
above
within
below
The sector band is the middle half of the companies in Food and beverage service activities (NACE 56). A quarter of them sit below it, a quarter above. Each year counts only accounts in the same format, and only where there are at least 30.
The operating result for 2022 is a profit of €27,565, after a loss of €2,816 in 2021. It is the highest result since 2018.
Balance-sheet composition
2022 in colour, 2021 as the grey bar beneath
Assets €64,601
Fixed assets
€4,500 =
Current assets
€60,101 ▲ 106%
Equity and liabilities €64,601
Equity
€53,958 ▲ 77.2%
Debt
€10,642 ▲ 236%
Debt's share of the balance-sheet total rises from 9.4% to 16.5%. Equity and debt are higher.
Key figures and ratios
Quick ratio
5.57▼
2021 · 8.93
Debt to equity
0.20▲
2021 · 0.10
ROE
43.6%▲
2021 · -10.4%
Debt ≤ 1 year
€10,642▲
2021 · €3,172
Income taxes
€7,838
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Annual accounts
| Line | 2018 | 2019 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Turnover70 | €127,156 | €191,257 | €18,977 | - | - |
| Goods, raw materials, services and sundry goods60/61 | - | - | €20,048 | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €334 | €334 | - | - | - |
| Other operating charges640/8 | - | - | €1,745 | €752 | ▼ 56.9% |
| Gross operating margin9900 | -€60 | €20,504 | -€1,071 | €28,317 | - |
| Operating profit (loss)9901 | -€3,393 | €19,712 | -€2,816 | €27,565 | - |
| Financial income75/76B | - | - | - | €3,786 | - |
| Recurring financial income75 | - | - | - | €3,786 | - |
| Financial charges65/66B | - | - | €343 | - | - |
| Recurring financial charges65 | €129 | €129 | €343 | - | - |
| Profit (loss) for the period before taxes9903 | -€3,522 | €19,582 | -€3,159 | €31,351 | - |
| Income taxes67/77 | - | €486 | - | €7,838 | - |
| Profit (loss) for the period9904 | -€3,522 | €19,097 | -€3,159 | €23,513 | - |
| Profit (loss) for the period to be appropriated9905 | -€3,522 | €19,097 | -€3,159 | €23,513 | - |
| Line | 2018 | 2019 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Assets | |||||
| Total assets20/58 | €22,368 | €44,165 | €33,616 | €64,601 | ▲ 92.2% |
| Fixed assets21/28 | €4,834 | €4,500 | €4,500 | €4,500 | = |
| Intangible fixed assets21 | €334 | €0 | - | - | - |
| Financial fixed assets28 | €4,500 | €4,500 | €4,500 | €4,500 | = |
| Current assets29/58 | €17,534 | €39,665 | €29,116 | €60,101 | ▲ 106% |
| Stocks and contracts in progress3 | €798 | €798 | €798 | €798 | = |
| Stocks30/36 | - | - | €798 | €798 | = |
| Amounts receivable within one year40/41 | €2,462 | €31,691 | €20,894 | €59,303 | ▲ 184% |
| Trade receivables40 | - | - | €18,405 | - | - |
| Other amounts receivable41 | - | - | €2,490 | €59,303 | ▲ 24× |
| Cash at bank and in hand54/58 | €14,274 | €7,176 | €7,424 | - | - |
| Equity and liabilities | |||||
| Total equity and liabilities10/49 | €22,368 | €44,165 | €33,616 | €64,601 | ▲ 92.2% |
| Equity10/15 | €8,362 | €27,459 | €30,445 | €53,958 | ▲ 77.2% |
| Contributions10/11 | €7,700 | €7,700 | €7,700 | €7,700 | = |
| Capital10 | - | - | €7,700 | €7,700 | = |
| Issued capital100 | - | - | €18,600 | €18,600 | = |
| Uncalled capital101 | - | - | €10,900 | €10,900 | = |
| Reserves13 | €1,860 | €1,860 | €1,860 | €1,860 | = |
| Non-distributable reserves130/1 | - | - | €1,860 | €1,860 | = |
| Legal reserve130 | - | - | €1,860 | €1,860 | = |
| Profit (loss) carried forward14 | -€1,198 | €17,899 | €20,885 | €44,398 | ▲ 113% |
| Amounts payable17/49 | €14,006 | €16,706 | €3,172 | €10,642 | ▲ 236% |
| Amounts payable within one year42/48 | €14,006 | €16,706 | €3,172 | €10,642 | ▲ 236% |
| Trade debts44 | €3,674 | €5,110 | - | - | - |
| Taxes, remuneration and social security45 | - | - | €2,072 | €10,642 | ▲ 414% |
| Taxes450/3 | - | - | €2,072 | €10,642 | ▲ 414% |
| Other amounts payable47/48 | - | - | €1,100 | - | - |
| Line | 2018 | 2019 | 2021 | 2022 | Change |
|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€3,522 | €19,097 | -€3,159 | €23,513 | - |
| + Depreciation and write-downs630 | €334 | €334 | - | - | - |
| Operating cash flow (approximation) | -€3,188 | €19,430 | -€3,159 | €23,513 | - |
| Investment in fixed assets (approximation) | - | €0 | - | €0 | - |
| Change in cash | - | -€7,099 | - | - | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Filings with the National Bank (6)
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2022 | micro format | 03-06-2024 | 2024-00111880 | |
| 31-12-2021 | micro format | 29-08-2022 | 2022-20413382 | |
| 31-12-2019 | micro format | 12-05-2021 | 2021-14300061 | |
| 31-12-2018 | micro format | 23-08-2019 | 2019-49700236 | |
| 31-12-2017 | full format | 19-11-2018 | 2018-72500339 | |
| 31-12-2016 | full format | 29-12-2017 | 2017-73700207 |