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 -€426,451
down €426,451 (-78.2%), from €545,000 to €118,549
- Other debts -€391,253
down €391,253 (-33.4%), from €1.2m to €781,832
- Reserves -€34,189
down €34,189 (-4.5%), from €754,989 to €720,799
of which Distributable reserves: -€34,189
- Financial income -€544,234
down €544,234 (-99.9%), from €545,000 to €766
- Financial charges -€22,077
down €22,077 (-44.4%), from €49,710 to €27,633
- Gross operating margin +€1,892
up €1,892 (+24.2%), from -€7,805 to -€5,912
- Other operating charges +€239
up €239 (+20.4%), from €1,171 to €1,410
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 | €1,949,047 | €1,522,221 | -€426,825 | -21.9% |
| Fixed assets | 21/28 | €1,401,020 | €1,401,020 | = | 0.0% |
| Financial fixed assets | 28 | €1,401,020 | €1,401,020 | = | 0.0% |
| Current assets | 29/58 | €548,027 | €121,201 | -€426,825 | -77.9% |
| Amounts receivable within one year | 40/41 | €545,000 | €118,549 | -€426,451 | -78.2% |
| Other amounts receivable | 41 | €545,000 | €118,549 | -€426,451 | -78.2% |
| Cash at bank and in hand | 54/58 | €3,027 | €2,653 | -€374 | -12.4% |
| Total equity and liabilities | 10/49 | €1,949,047 | €1,522,221 | -€426,825 | -21.9% |
| Equity | 10/15 | €773,581 | €739,391 | -€34,189 | -4.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €754,989 | €720,799 | -€34,189 | -4.5% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €753,129 | €718,940 | -€34,189 | -4.5% |
| Amounts payable | 17/49 | €1,175,466 | €782,830 | -€392,636 | -33.4% |
| Amounts payable within one year | 42/48 | €1,175,466 | €782,830 | -€392,636 | -33.4% |
| Trade debts | 44 | €2,381 | €998 | -€1,383 | -58.1% |
| Suppliers | 440/4 | €2,381 | €998 | -€1,383 | -58.1% |
| Other amounts payable | 47/48 | €1,173,085 | €781,832 | -€391,253 | -33.4% |
| Other operating charges | 640/8 | €1,171 | €1,410 | +€239 | +20.4% |
| Gross operating margin | 9900 | -€7,805 | -€5,912 | +€1,892 | +24.2% |
| Operating profit (loss) | 9901 | -€8,976 | -€7,322 | +€1,653 | +18.4% |
| Financial income | 75/76B | €545,000 | €766 | -€544,234 | -99.9% |
| Recurring financial income | 75 | €545,000 | €766 | -€544,234 | -99.9% |
| Financial charges | 65/66B | €49,710 | €27,633 | -€22,077 | -44.4% |
| Recurring financial charges | 65 | €49,710 | €27,633 | -€22,077 | -44.4% |
| Profit (loss) for the period before taxes | 9903 | €486,315 | -€34,189 | -€520,504 | |
| Profit (loss) for the period | 9904 | €486,315 | -€34,189 | -€520,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €486,315 | -€34,189 | -€520,504 |
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 8 October 2026 via checked.be.