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.
What changed
PERFECTA
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €2.0m-€670,292
Equity
€9.4m
2024 · €8.9m+€504,374
Cash
€1.5m
2024 · €1.3m+€166,453
Balance sheet total
€10.9m
2024 · €10.5m+€409,601
Largest movements
Assets
- Current investments +€515,421
up €515,421 (+8.7%), from €5.9m to €6.5m
- Tangible fixed assets -€241,314
down €241,314 (-33.3%), from €724,185 to €482,871
of which Plant, machinery and equipment: -€159,449
- Cash +€166,453
up €166,453 (+12.5%), from €1.3m to €1.5m
mainly Net result for the year (+€1.3m) and Depreciation (+€285,536)
Equity and liabilities
- Profit (loss) carried forward +€504,374
up €504,374 (+9.5%), from €5.3m to €5.8m
Income statement
- Turnover -€1.4m
down €1.4m (-7.9%), from €17.1m to €15.8m
- Goods and materials -€477,390
down €477,390 (-9.2%), from €5.2m to €4.7m
of which Purchases: -€534,312
- Taxes -€226,096
down €226,096 (-32.9%), from €688,035 to €461,939
of which Taxes: -€226,964
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.
Result 2024
€2.0m
Turnover
-€1.4m
Other operating income
-€1,401
Goods and materials
+€477,390
Services and other goods
-€90,818
Staff costs
+€5,871
Depreciation
+€22,870
Other operating charges
+€2,430
Other operating items
+€96,183
Financial income
-€71,939
Financial charges
+€22,713
Taxes
+€226,096
Result 2025
€1.3m
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.
From operations
+€1.5m
Investment
-€560,617
Financing
-€788,244
Cash 2024
€1.3m
From operations (derived)
+€1.5m
Net result for the year
+€1.3m
Depreciation
+€285,536
Stocks and contracts
+€47,468
Receivables within one year
-€15,525
Smaller working-capital items
+€663
Trade debts
-€85,565
Tax, wage and social debts
-€9,880
Investment (derived)
-€560,617
Investment in fixed assets (net)
-€45,196
Current investments
-€515,421
Financing
-€788,244
Contributions, distributions and other
-€788,244
Cash 2025
€1.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,499,847 | €10,909,448 | +€409,601 | +3.9% |
| Fixed assets | 21/28 | €854,985 | €614,645 | -€240,339 | -28.1% |
| Tangible fixed assets | 22/27 | €724,185 | €482,871 | -€241,314 | -33.3% |
| Land and buildings | 22 | €65,487 | €15,048 | -€50,439 | -77.0% |
| Plant, machinery and equipment | 23 | €554,828 | €395,379 | -€159,449 | -28.7% |
| Furniture and vehicles | 24 | €103,870 | €72,444 | -€31,426 | -30.3% |
| Financial fixed assets | 28 | €130,800 | €131,775 | +€975 | +0.7% |
| Other financial fixed assets | 284/8 | €130,800 | €131,775 | +€975 | +0.7% |
| Amounts receivable and cash guarantees | 285/8 | €130,800 | €131,775 | +€975 | +0.7% |
| Current assets | 29/58 | €9,644,862 | €10,294,803 | +€649,941 | +6.7% |
| Stocks and contracts in progress | 3 | €1,560,830 | €1,513,362 | -€47,468 | -3.0% |
| Stocks | 30/36 | €1,560,830 | €1,513,362 | -€47,468 | -3.0% |
| Raw materials and consumables | 30/31 | €1,050,282 | €1,011,965 | -€38,317 | -3.6% |
| Work in progress | 32 | €437,557 | €421,221 | -€16,336 | -3.7% |
| Finished goods | 33 | €68,726 | €75,918 | +€7,192 | +10.5% |
| Goods purchased for resale | 34 | €4,266 | €4,258 | -€8 | -0.2% |
| Amounts receivable within one year | 40/41 | €805,681 | €821,206 | +€15,525 | +1.9% |
| Trade receivables | 40 | €757,935 | €653,494 | -€104,441 | -13.8% |
| Other amounts receivable | 41 | €47,746 | €167,712 | +€119,965 | +251.3% |
| Current investments | 50/53 | €5,942,033 | €6,457,453 | +€515,421 | +8.7% |
| Other investments | 51/53 | €5,942,033 | €6,457,453 | +€515,421 | +8.7% |
| Cash at bank and in hand | 54/58 | €1,336,199 | €1,502,653 | +€166,453 | +12.5% |
| Deferred charges and accrued income | 490/1 | €119 | €129 | +€10 | +8.0% |
| Total equity and liabilities | 10/49 | €10,499,847 | €10,909,448 | +€409,601 | +3.9% |
| Equity | 10/15 | €8,897,096 | €9,401,470 | +€504,374 | +5.7% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €3,468,430 | €3,468,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €63,319 | €63,319 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Other | 1319 | €50,819 | €50,819 | = | 0.0% |
| Tax-exempt reserves | 132 | €98,372 | €98,372 | = | 0.0% |
| Distributable reserves | 133 | €3,306,739 | €3,306,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,303,666 | €5,808,039 | +€504,374 | +9.5% |
| Provisions and deferred taxes | 16 | €67,790 | €67,790 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €67,790 | €67,790 | = | 0.0% |
| Major repairs and maintenance | 162 | €67,790 | €67,790 | = | 0.0% |
| Amounts payable | 17/49 | €1,534,961 | €1,440,188 | -€94,772 | -6.2% |
| Amounts payable within one year | 42/48 | €1,534,961 | €1,440,188 | -€94,772 | -6.2% |
| Trade debts | 44 | €208,958 | €123,394 | -€85,565 | -40.9% |
| Suppliers | 440/4 | €208,958 | €123,394 | -€85,565 | -40.9% |
| Taxes, remuneration and social security | 45 | €538,093 | €528,213 | -€9,880 | -1.8% |
| Taxes | 450/3 | €32,131 | €33,719 | +€1,589 | +4.9% |
| Remuneration and social security | 454/9 | €505,962 | €494,494 | -€11,469 | -2.3% |
| Other amounts payable | 47/48 | €787,909 | €788,582 | +€672 | +0.1% |
| Operating income | 70/76A | €17,022,756 | €15,752,208 | -€1.3m | -7.5% |
| Turnover | 70 | €17,114,605 | €15,754,917 | -€1.4m | -7.9% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€100,684 | -€9,144 | +€91,540 | +90.9% |
| Other operating income | 74 | €3,836 | €2,435 | -€1,401 | -36.5% |
| Non-recurring operating income | 76A | €5,000 | €4,000 | -€1,000 | -20.0% |
| Operating charges | 60/66A | €14,407,214 | €13,983,828 | -€423,386 | -2.9% |
| Goods for resale, raw materials and consumables | 60 | €5,186,339 | €4,708,949 | -€477,390 | -9.2% |
| Purchases | 600/8 | €5,204,937 | €4,670,625 | -€534,312 | -10.3% |
| Change in stocks: decrease (increase) | 609 | -€18,598 | €38,324 | +€56,922 | |
| Services and other goods | 61 | €4,333,031 | €4,423,849 | +€90,818 | +2.1% |
| Remuneration, social security and pensions | 62 | €4,554,551 | €4,548,679 | -€5,871 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €308,406 | €285,536 | -€22,870 | -7.4% |
| Other operating charges | 640/8 | €19,245 | €16,815 | -€2,430 | -12.6% |
| Non-recurring operating charges | 66A | €5,642 | - | -€5,642 | |
| Operating profit (loss) | 9901 | €2,615,542 | €1,768,380 | -€847,162 | -32.4% |
| Financial income | 75/76B | €266,237 | €194,298 | -€71,939 | -27.0% |
| Recurring financial income | 75 | €266,237 | €194,298 | -€71,939 | -27.0% |
| Income from current assets | 751 | €178,050 | €115,797 | -€62,253 | -35.0% |
| Other financial income | 752/9 | €88,187 | €78,501 | -€9,687 | -11.0% |
| Financial charges | 65/66B | €230,834 | €208,121 | -€22,713 | -9.8% |
| Recurring financial charges | 65 | €230,834 | €208,121 | -€22,713 | -9.8% |
| Other financial charges | 652/9 | €230,834 | €208,121 | -€22,713 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €2,650,945 | €1,754,557 | -€896,388 | -33.8% |
| Income taxes | 67/77 | €688,035 | €461,939 | -€226,096 | -32.9% |
| Taxes | 670/3 | €688,903 | €461,939 | -€226,964 | -32.9% |
| Tax adjustments and reversals of tax provisions | 77 | €868 | - | -€868 | |
| Profit (loss) for the period | 9904 | €1,962,910 | €1,292,618 | -€670,292 | -34.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,962,910 | €1,292,618 | -€670,292 | -34.1% |
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 4 October 2026 via checked.be.