PERFECTA GROUP: 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 GROUP
Largest movements
- Cash +€348,530
up €348,530 (+155.9%), from €223,529 to €572,058
mainly Net result for the year (+€227,130) and Receivables after one year (+€112,500)
- Receivables after one year -€112,500
no longer reported in 2025 (was €112,500)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Tangible fixed assets -€56,333
down €56,333 (-7.4%), from €758,495 to €702,162
of which Land and buildings: -€33,119
- Receivables within one year +€55,396
up €55,396 (+42.6%), from €130,000 to €185,396
- Reserves +€152,130
up €152,130 (+12.4%), from €1.2m to €1.4m
- Debts after one year -€17,500
down €17,500 (-23.5%), from €74,375 to €56,874
- Financial income +€63,416
up €63,416 (+84.3%), from €75,247 to €138,663
- Gross operating margin -€60,257
down €60,257 (-14.3%), from €422,092 to €361,835
- Taxes -€16,753
down €16,753 (-21.6%), from €77,452 to €60,699
- Staff costs +€10,848
up €10,848 (+8.5%), from €127,499 to €138,347
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 | €1,390,698 | €1,523,047 | +€132,348 | +9.5% |
| Fixed assets | 21/28 | €820,856 | €764,523 | -€56,333 | -6.9% |
| Tangible fixed assets | 22/27 | €758,495 | €702,162 | -€56,333 | -7.4% |
| Land and buildings | 22 | €710,352 | €677,234 | -€33,119 | -4.7% |
| Plant, machinery and equipment | 23 | €9,420 | €12,228 | +€2,808 | +29.8% |
| Furniture and vehicles | 24 | €19,963 | €12,700 | -€7,263 | -36.4% |
| Leasing and similar rights | 25 | €18,760 | - | -€18,760 | |
| Financial fixed assets | 28 | €62,361 | €62,361 | = | 0.0% |
| Current assets | 29/58 | €569,842 | €758,524 | +€188,682 | +33.1% |
| Amounts receivable after more than one year | 29 | €112,500 | - | -€112,500 | |
| Trade receivables | 290 | €112,500 | - | -€112,500 | |
| Amounts receivable within one year | 40/41 | €130,000 | €185,396 | +€55,396 | +42.6% |
| Other amounts receivable | 41 | €130,000 | €185,396 | +€55,396 | +42.6% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €223,529 | €572,058 | +€348,530 | +155.9% |
| Deferred charges and accrued income | 490/1 | €3,813 | €1,069 | -€2,745 | -72.0% |
| Total equity and liabilities | 10/49 | €1,390,698 | €1,523,047 | +€132,348 | +9.5% |
| Equity | 10/15 | €1,242,525 | €1,394,655 | +€152,130 | +12.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,223,925 | €1,376,055 | +€152,130 | +12.4% |
| Distributable reserves | 133 | €1,223,925 | €1,376,055 | +€152,130 | +12.4% |
| Amounts payable | 17/49 | €148,173 | €128,392 | -€19,781 | -13.4% |
| Amounts payable after more than one year | 17 | €74,375 | €56,874 | -€17,500 | -23.5% |
| Financial debts | 170/4 | €74,375 | €56,874 | -€17,500 | -23.5% |
| Amounts payable within one year | 42/48 | €73,799 | €70,402 | -€3,397 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €19,822 | €17,500 | -€2,322 | -11.7% |
| Trade debts | 44 | €3,936 | €1,330 | -€2,606 | -66.2% |
| Suppliers | 440/4 | €3,936 | €1,330 | -€2,606 | -66.2% |
| Taxes, remuneration and social security | 45 | €37,088 | €26,072 | -€11,016 | -29.7% |
| Taxes | 450/3 | €27,305 | €16,236 | -€11,069 | -40.5% |
| Remuneration and social security | 454/9 | €9,783 | €9,837 | +€53 | +0.5% |
| Other amounts payable | 47/48 | €12,952 | €25,500 | +€12,548 | +96.9% |
| Accrued charges and deferred income | 492/3 | - | €1,115 | +€1,115 | |
| Remuneration, social security and pensions | 62 | €127,499 | €138,347 | +€10,848 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,484 | €64,466 | -€18 | 0.0% |
| Other operating charges | 640/8 | €5,774 | €7,196 | +€1,422 | +24.6% |
| Gross operating margin | 9900 | €422,092 | €361,835 | -€60,257 | -14.3% |
| Operating profit (loss) | 9901 | €224,335 | €151,826 | -€72,509 | -32.3% |
| Financial income | 75/76B | €75,247 | €138,663 | +€63,416 | +84.3% |
| Recurring financial income | 75 | €75,247 | €138,663 | +€63,416 | +84.3% |
| Financial charges | 65/66B | €3,410 | €2,660 | -€750 | -22.0% |
| Recurring financial charges | 65 | €3,410 | €2,660 | -€750 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €296,171 | €287,829 | -€8,342 | -2.8% |
| Income taxes | 67/77 | €77,452 | €60,699 | -€16,753 | -21.6% |
| Profit (loss) for the period | 9904 | €218,719 | €227,130 | +€8,410 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €218,719 | €227,130 | +€8,410 | +3.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.