PERFECTA: 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.
PERFECTA
Largest movements
- Receivables within one year +€6,770
up €6,770 (+72.4%), from €9,347 to €16,117
of which Trade receivables: +€6,770
- Stocks and contracts +€6,674
up €6,674 (+18.0%), from €36,980 to €43,654
- Deferred charges and accrued income -€2,362
down €2,362 (-44.2%), from €5,347 to €2,985
- Profit (loss) carried forward +€32,513
up €32,513 (+4.6%), from -€699,711 to -€667,198
- Other debts -€19,376
down €19,376 (-16.0%), from €121,276 to €101,901
- Trade debts -€6,741
down €6,741 (-21.1%), from €31,875 to €25,134
- Tax, wage and social debts +€2,144
up €2,144 (+11.5%), from €18,661 to €20,806
of which Taxes: +€4,773
- Gross operating margin +€11,593
up €11,593 (+17.9%), from €64,594 to €76,187
- Staff costs -€2,646
down €2,646 (-6.0%), from €44,299 to €41,653
- Other operating charges -€2,565
down €2,565 (-96.1%), from €2,668 to €103
- Depreciation -€2,032
down €2,032 (-53.6%), from €3,788 to €1,757
- Financial charges -€1,181
down €1,181 (-88.0%), from €1,342 to €161
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €177,707 | €186,563 | +€8,856 | +5.0% |
| Fixed assets | 21/28 | €125,181 | €122,791 | -€2,390 | -1.9% |
| Intangible fixed assets | 21 | €3,334 | €3,381 | +€47 | +1.4% |
| Tangible fixed assets | 22/27 | €118,780 | €117,024 | -€1,757 | -1.5% |
| Plant, machinery and equipment | 23 | €118,564 | €116,808 | -€1,757 | -1.5% |
| Furniture and vehicles | 24 | €216 | €216 | = | 0.0% |
| Financial fixed assets | 28 | €3,067 | €2,387 | -€680 | -22.2% |
| Current assets | 29/58 | €52,526 | €63,772 | +€11,246 | +21.4% |
| Stocks and contracts in progress | 3 | €36,980 | €43,654 | +€6,674 | +18.0% |
| Stocks | 30/36 | €36,980 | €43,654 | +€6,674 | +18.0% |
| Amounts receivable within one year | 40/41 | €9,347 | €16,117 | +€6,770 | +72.4% |
| Trade receivables | 40 | €9,292 | €16,062 | +€6,770 | +72.9% |
| Other amounts receivable | 41 | €55 | €55 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €852 | €1,016 | +€164 | +19.3% |
| Deferred charges and accrued income | 490/1 | €5,347 | €2,985 | -€2,362 | -44.2% |
| Total equity and liabilities | 10/49 | €177,707 | €186,563 | +€8,856 | +5.0% |
| Equity | 10/15 | €5,014 | €37,528 | +€32,513 | +648.4% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €4,726 | €4,726 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,855 | €2,855 | = | 0.0% |
| Legal reserve | 130 | €2,855 | €2,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €42 | €42 | = | 0.0% |
| Distributable reserves | 133 | €1,829 | €1,829 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€699,711 | -€667,198 | +€32,513 | +4.6% |
| Amounts payable | 17/49 | €172,692 | €149,035 | -€23,657 | -13.7% |
| Amounts payable after more than one year | 17 | €880 | €1,195 | +€315 | +35.8% |
| Other amounts payable | 178/9 | €880 | €1,195 | +€315 | +35.8% |
| Amounts payable within one year | 42/48 | €171,812 | €147,840 | -€23,972 | -14.0% |
| Trade debts | 44 | €31,875 | €25,134 | -€6,741 | -21.1% |
| Suppliers | 440/4 | €31,875 | €25,134 | -€6,741 | -21.1% |
| Taxes, remuneration and social security | 45 | €18,661 | €20,806 | +€2,144 | +11.5% |
| Taxes | 450/3 | - | €4,773 | +€4,773 | |
| Remuneration and social security | 454/9 | €18,661 | €16,033 | -€2,628 | -14.1% |
| Other amounts payable | 47/48 | €121,276 | €101,901 | -€19,376 | -16.0% |
| Remuneration, social security and pensions | 62 | €44,299 | €41,653 | -€2,646 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,788 | €1,757 | -€2,032 | -53.6% |
| Other operating charges | 640/8 | €2,668 | €103 | -€2,565 | -96.1% |
| Non-recurring operating charges | 66A | €768 | - | -€768 | |
| Gross operating margin | 9900 | €64,594 | €76,187 | +€11,593 | +17.9% |
| Operating profit (loss) | 9901 | €13,072 | €32,675 | +€19,603 | +150.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,342 | €161 | -€1,181 | -88.0% |
| Recurring financial charges | 65 | €1,342 | €161 | -€1,181 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €11,736 | €32,513 | +€20,778 | +177.1% |
| Profit (loss) for the period | 9904 | €11,736 | €32,513 | +€20,778 | +177.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,736 | €32,513 | +€20,778 | +177.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.