Perfect Klimaat: 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.
Perfect Klimaat
Largest movements
- Receivables within one year +€27,051
up €27,051 (+238.6%), from €11,339 to €38,390
of which Trade receivables: +€22,773
- Cash +€14,057
up €14,057 (+22.2%), from €63,456 to €77,513
mainly Net result for the year (+€32,775) and Tax, wage and social debts (+€8,967)
- Tangible fixed assets +€2,532
up €2,532 (+313.9%), from €807 to €3,339
of which Plant, machinery and equipment: +€1,536
- Reserves +€32,775
up €32,775 (+73.0%), from €44,879 to €77,654
- Tax, wage and social debts +€8,967
up €8,967 (+66.9%), from €13,402 to €22,369
of which Taxes: +€8,067
- Trade debts +€1,544
up €1,544 (+60.4%), from €2,556 to €4,101
- Gross operating margin -€14,261
down €14,261 (-25.2%), from €56,517 to €42,256
- Taxes -€3,035
down €3,035 (-27.0%), from €11,252 to €8,217
- Depreciation +€709
up €709 (+384.9%), from €184 to €893
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 | €77,003 | €120,242 | +€43,238 | +56.2% |
| Fixed assets | 21/28 | €1,807 | €4,339 | +€2,532 | +140.2% |
| Tangible fixed assets | 22/27 | €807 | €3,339 | +€2,532 | +313.9% |
| Land and buildings | 22 | - | €996 | +€996 | |
| Plant, machinery and equipment | 23 | €807 | €2,343 | +€1,536 | +190.4% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €75,196 | €115,902 | +€40,706 | +54.1% |
| Amounts receivable within one year | 40/41 | €11,339 | €38,390 | +€27,051 | +238.6% |
| Trade receivables | 40 | €2,924 | €25,697 | +€22,773 | +778.8% |
| Other amounts receivable | 41 | €8,414 | €12,693 | +€4,278 | +50.8% |
| Cash at bank and in hand | 54/58 | €63,456 | €77,513 | +€14,057 | +22.2% |
| Deferred charges and accrued income | 490/1 | €402 | - | -€402 | |
| Total equity and liabilities | 10/49 | €77,003 | €120,242 | +€43,238 | +56.2% |
| Equity | 10/15 | €51,879 | €84,654 | +€32,775 | +63.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €7,000 | - | -€7,000 | |
| Contributions outside capital | 11 | - | €7,000 | +€7,000 | |
| Other | 1109/19 | - | €7,000 | +€7,000 | |
| Reserves | 13 | €44,879 | €77,654 | +€32,775 | +73.0% |
| Distributable reserves | 133 | €44,879 | €77,654 | +€32,775 | +73.0% |
| Amounts payable | 17/49 | €25,124 | €35,587 | +€10,463 | +41.6% |
| Amounts payable within one year | 42/48 | €25,124 | €35,587 | +€10,463 | +41.6% |
| Trade debts | 44 | €2,556 | €4,101 | +€1,544 | +60.4% |
| Suppliers | 440/4 | €2,556 | €4,101 | +€1,544 | +60.4% |
| Taxes, remuneration and social security | 45 | €13,402 | €22,369 | +€8,967 | +66.9% |
| Taxes | 450/3 | €11,402 | €19,469 | +€8,067 | +70.8% |
| Remuneration and social security | 454/9 | €2,000 | €2,900 | +€900 | +45.0% |
| Other amounts payable | 47/48 | €9,166 | €9,117 | -€48 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184 | €893 | +€709 | +384.9% |
| Other operating charges | 640/8 | €118 | €186 | +€68 | +57.4% |
| Gross operating margin | 9900 | €56,517 | €42,256 | -€14,261 | -25.2% |
| Operating profit (loss) | 9901 | €56,215 | €41,177 | -€15,038 | -26.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -96.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -96.0% |
| Financial charges | 65/66B | €86 | €185 | +€99 | +114.6% |
| Recurring financial charges | 65 | €86 | €185 | +€99 | +114.6% |
| Profit (loss) for the period before taxes | 9903 | €56,131 | €40,992 | -€15,139 | -27.0% |
| Income taxes | 67/77 | €11,252 | €8,217 | -€3,035 | -27.0% |
| Profit (loss) for the period | 9904 | €44,879 | €32,775 | -€12,104 | -27.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,879 | €32,775 | -€12,104 | -27.0% |
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 9 October 2026 via checked.be.