PERFECT RESINES: 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 RESINES
Largest movements
- Tangible fixed assets +€63,746
up €63,746 (+95.1%), from €67,017 to €130,763
of which Furniture and vehicles: +€71,940
- Receivables within one year +€55,214
up €55,214 (+244%), from €22,647 to €77,860
of which Trade receivables: +€33,398
- Stocks and contracts -€29,305
down €29,305 (-85.4%), from €34,305 to €5,000
- Deferred charges and accrued income -€20,563
down €20,563 (-85.7%), from €23,987 to €3,424
- Trade debts +€55,055
up €55,055 (+1,685%), from €3,268 to €58,323
- Debts after one year +€47,223
new in 2025: €47,223
- Other debts -€39,047
down €39,047 (-58.7%), from €66,555 to €27,508
- Profit (loss) carried forward -€14,118
down €14,118 (-24.2%), from €58,349 to €44,230
- Tax, wage and social debts +€13,407
up €13,407 (+360%), from €3,723 to €17,130
of which Remuneration and social security: +€15,918
- Staff costs +€83,832
new in 2025: €83,832
- Gross operating margin +€77,483
up €77,483 (+228%), from €33,986 to €111,469
- Financial charges -€18,974
down €18,974 (-79.3%), from €23,939 to €4,965
of which Non-recurring financial charges: -€18,123
- Depreciation +€18,190
up €18,190 (+175%), from €10,423 to €28,613
- Other operating charges +€3,884
up €3,884 (+100%), from €3,871 to €7,755
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 | €174,917 | €242,769 | +€67,852 | +38.8% |
| Fixed assets | 21/28 | €67,017 | €130,763 | +€63,746 | +95.1% |
| Tangible fixed assets | 22/27 | €67,017 | €130,763 | +€63,746 | +95.1% |
| Land and buildings | 22 | €58,408 | €51,752 | -€6,656 | -11.4% |
| Plant, machinery and equipment | 23 | €3,866 | €2,329 | -€1,537 | -39.8% |
| Furniture and vehicles | 24 | €4,742 | €76,682 | +€71,940 | +1,517% |
| Current assets | 29/58 | €107,900 | €112,006 | +€4,106 | +3.8% |
| Stocks and contracts in progress | 3 | €34,305 | €5,000 | -€29,305 | -85.4% |
| Stocks | 30/36 | €34,305 | €5,000 | -€29,305 | -85.4% |
| Amounts receivable within one year | 40/41 | €22,647 | €77,860 | +€55,214 | +244% |
| Trade receivables | 40 | €20,589 | €53,986 | +€33,398 | +162% |
| Other amounts receivable | 41 | €2,058 | €23,874 | +€21,816 | +1,060% |
| Cash at bank and in hand | 54/58 | €26,961 | €25,722 | -€1,239 | -4.6% |
| Deferred charges and accrued income | 490/1 | €23,987 | €3,424 | -€20,563 | -85.7% |
| Total equity and liabilities | 10/49 | €174,917 | €242,769 | +€67,852 | +38.8% |
| Equity | 10/15 | €80,349 | €66,230 | -€14,118 | -17.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,349 | €44,230 | -€14,118 | -24.2% |
| Amounts payable | 17/49 | €94,568 | €176,539 | +€81,970 | +86.7% |
| Amounts payable after more than one year | 17 | - | €47,223 | +€47,223 | |
| Financial debts | 170/4 | - | €47,223 | +€47,223 | |
| Amounts payable within one year | 42/48 | €73,573 | €115,143 | +€41,570 | +56.5% |
| Current portion of amounts payable after more than one year | 42 | - | €12,182 | +€12,182 | |
| Financial debts | 43 | €28 | - | -€28 | |
| Credit institutions | 430/8 | €28 | - | -€28 | |
| Trade debts | 44 | €3,268 | €58,323 | +€55,055 | +1,685% |
| Suppliers | 440/4 | €3,268 | €58,323 | +€55,055 | +1,685% |
| Taxes, remuneration and social security | 45 | €3,723 | €17,130 | +€13,407 | +360% |
| Taxes | 450/3 | €3,713 | €1,202 | -€2,511 | -67.6% |
| Remuneration and social security | 454/9 | €10 | €15,928 | +€15,918 | +155,902% |
| Other amounts payable | 47/48 | €66,555 | €27,508 | -€39,047 | -58.7% |
| Accrued charges and deferred income | 492/3 | €20,995 | €14,173 | -€6,823 | -32.5% |
| Remuneration, social security and pensions | 62 | - | €83,832 | +€83,832 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,423 | €28,613 | +€18,190 | +175% |
| Other operating charges | 640/8 | €3,871 | €7,755 | +€3,884 | +100% |
| Non-recurring operating charges | 66A | - | €2,818 | +€2,818 | |
| Gross operating margin | 9900 | €33,986 | €111,469 | +€77,483 | +228% |
| Operating profit (loss) | 9901 | €19,692 | -€11,549 | -€31,241 | |
| Financial income | 75/76B | €6,245 | €3,371 | -€2,874 | -46.0% |
| Recurring financial income | 75 | €4,795 | €3,371 | -€1,424 | -29.7% |
| Non-recurring financial income | 76B | €1,450 | - | -€1,450 | |
| Financial charges | 65/66B | €23,939 | €4,965 | -€18,974 | -79.3% |
| Recurring financial charges | 65 | €5,816 | €4,965 | -€852 | -14.6% |
| Non-recurring financial charges | 66B | €18,123 | - | -€18,123 | |
| Profit (loss) for the period before taxes | 9903 | €1,998 | -€13,143 | -€15,141 | |
| Income taxes | 67/77 | €227 | €975 | +€748 | +330% |
| Profit (loss) for the period | 9904 | €1,771 | -€14,118 | -€15,889 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,771 | -€14,118 | -€15,889 |
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 27 October 2026 via checked.be.