PERFEC TECH: what changed
Two fiscal 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.
PERFEC TECH
Largest movements
- Receivables within one year -€7,376
down €7,376 (-22.6%), from €32,699 to €25,324
of which Trade receivables: -€13,905
- Deferred charges and accrued income +€3,921
up €3,921 (+106.3%), from €3,687 to €7,608
- Cash -€2,328
down €2,328 (-22.1%), from €10,535 to €8,207
mainly Net result for the year (-€10,365) and Deferred charges and accrued income (-€3,921)
- Tangible fixed assets -€1,381
down €1,381 (-51.9%), from €2,660 to €1,280
of which Plant, machinery and equipment: -€791
- Profit (loss) carried forward -€10,365
down €10,365 (-27.4%), from €37,861 to €27,496
- Tax, wage and social debts +€4,077
up €4,077 (+610.5%), from €668 to €4,744
- Other debts -€929
down €929 (-6.4%), from €14,568 to €13,639
- Gross operating margin -€27,844
down €27,844, from €21,509 to -€6,335
- Taxes -€3,097
down €3,097 (-91.0%), from €3,403 to €306
- Other operating charges +€1,563
up €1,563 (+166.1%), from €941 to €2,503
- Staff costs -€1,018
no longer reported in 2025 (was €1,018)
- Depreciation -€297
down €297 (-17.7%), from €1,678 to €1,381
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.
Cash bridge derived
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 | €59,032 | €51,868 | -€7,163 | -12.1% |
| Fixed assets | 21/28 | €12,110 | €10,730 | -€1,381 | -11.4% |
| Tangible fixed assets | 22/27 | €2,660 | €1,280 | -€1,381 | -51.9% |
| Plant, machinery and equipment | 23 | €1,969 | €1,179 | -€791 | -40.1% |
| Furniture and vehicles | 24 | €691 | €101 | -€590 | -85.4% |
| Financial fixed assets | 28 | €9,450 | €9,450 | = | 0.0% |
| Current assets | 29/58 | €46,921 | €41,139 | -€5,783 | -12.3% |
| Amounts receivable within one year | 40/41 | €32,699 | €25,324 | -€7,376 | -22.6% |
| Trade receivables | 40 | €26,345 | €12,440 | -€13,905 | -52.8% |
| Other amounts receivable | 41 | €6,355 | €12,884 | +€6,529 | +102.7% |
| Cash at bank and in hand | 54/58 | €10,535 | €8,207 | -€2,328 | -22.1% |
| Deferred charges and accrued income | 490/1 | €3,687 | €7,608 | +€3,921 | +106.3% |
| Total equity and liabilities | 10/49 | €59,032 | €51,868 | -€7,163 | -12.1% |
| Equity | 10/15 | €40,861 | €30,496 | -€10,365 | -25.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,861 | €27,496 | -€10,365 | -27.4% |
| Amounts payable | 17/49 | €18,171 | €21,372 | +€3,202 | +17.6% |
| Amounts payable within one year | 42/48 | €18,144 | €21,372 | +€3,228 | +17.8% |
| Trade debts | 44 | €2,908 | €2,989 | +€81 | +2.8% |
| Suppliers | 440/4 | €2,908 | €2,989 | +€81 | +2.8% |
| Taxes, remuneration and social security | 45 | €668 | €4,744 | +€4,077 | +610.5% |
| Taxes | 450/3 | €668 | €4,744 | +€4,077 | +610.5% |
| Other amounts payable | 47/48 | €14,568 | €13,639 | -€929 | -6.4% |
| Accrued charges and deferred income | 492/3 | €26 | - | -€26 | |
| Remuneration, social security and pensions | 62 | €1,018 | - | -€1,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,678 | €1,381 | -€297 | -17.7% |
| Other operating charges | 640/8 | €941 | €2,503 | +€1,563 | +166.1% |
| Gross operating margin | 9900 | €21,509 | -€6,335 | -€27,844 | |
| Operating profit (loss) | 9901 | €17,873 | -€10,219 | -€28,091 | |
| Financial income | 75/76B | €189 | €318 | +€128 | +67.8% |
| Recurring financial income | 75 | €189 | €318 | +€128 | +67.8% |
| Financial charges | 65/66B | €111 | €158 | +€47 | +42.1% |
| Recurring financial charges | 65 | €111 | €158 | +€47 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | €17,951 | -€10,059 | -€28,010 | |
| Income taxes | 67/77 | €3,403 | €306 | -€3,097 | -91.0% |
| Profit (loss) for the period | 9904 | €14,548 | -€10,365 | -€24,913 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,548 | -€10,365 | -€24,913 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.