PERFECTA IMMO: 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.
PERFECTA IMMO
Largest movements
- Tangible fixed assets -€31,119
down €31,119 (-6.5%), from €478,297 to €447,178
- Cash +€13,566
up €13,566 (+276%), from €4,921 to €18,488
mainly Depreciation (+€31,119) and Net result for the year (+€30,282)
- Debts after one year -€32,777
down €32,777 (-17.9%), from €183,234 to €150,457
- Profit (loss) carried forward +€30,282
up €30,282 (+13.0%), from €233,618 to €263,900
- Other debts -€5,000
no longer reported in 2025 (was €5,000)
- Trade debts -€4,908
down €4,908 (-98.2%), from €5,000 to €93
- Gross operating margin +€1,962
up €1,962 (+2.3%), from €85,668 to €87,630
- Financial charges -€1,227
down €1,227 (-13.9%), from €8,806 to €7,579
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 | €483,436 | €467,687 | -€15,749 | -3.3% |
| Fixed assets | 21/28 | €478,297 | €447,178 | -€31,119 | -6.5% |
| Tangible fixed assets | 22/27 | €478,297 | €447,178 | -€31,119 | -6.5% |
| Land and buildings | 22 | €478,297 | €447,178 | -€31,119 | -6.5% |
| Current assets | 29/58 | €5,139 | €20,509 | +€15,370 | +299% |
| Amounts receivable within one year | 40/41 | €17 | €1,921 | +€1,903 | +11,054% |
| Other amounts receivable | 41 | €17 | €1,921 | +€1,903 | +11,054% |
| Cash at bank and in hand | 54/58 | €4,921 | €18,488 | +€13,566 | +276% |
| Deferred charges and accrued income | 490/1 | €200 | €100 | -€100 | -50.0% |
| Total equity and liabilities | 10/49 | €483,436 | €467,687 | -€15,749 | -3.3% |
| Equity | 10/15 | €254,078 | €284,360 | +€30,282 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €233,618 | €263,900 | +€30,282 | +13.0% |
| Amounts payable | 17/49 | €229,358 | €183,327 | -€46,031 | -20.1% |
| Amounts payable after more than one year | 17 | €183,234 | €150,457 | -€32,777 | -17.9% |
| Financial debts | 170/4 | €183,234 | €150,457 | -€32,777 | -17.9% |
| Amounts payable within one year | 42/48 | €46,124 | €32,869 | -€13,255 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €31,582 | €32,777 | +€1,195 | +3.8% |
| Trade debts | 44 | €5,000 | €93 | -€4,908 | -98.2% |
| Suppliers | 440/4 | €5,000 | €93 | -€4,908 | -98.2% |
| Taxes, remuneration and social security | 45 | €4,542 | - | -€4,542 | |
| Taxes | 450/3 | €4,542 | - | -€4,542 | |
| Other amounts payable | 47/48 | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,119 | €31,119 | -€0 | 0.0% |
| Other operating charges | 640/8 | €8,301 | €8,556 | +€255 | +3.1% |
| Gross operating margin | 9900 | €85,668 | €87,630 | +€1,962 | +2.3% |
| Operating profit (loss) | 9901 | €46,249 | €47,956 | +€1,707 | +3.7% |
| Financial charges | 65/66B | €8,806 | €7,579 | -€1,227 | -13.9% |
| Recurring financial charges | 65 | €8,806 | €7,579 | -€1,227 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €37,442 | €40,377 | +€2,934 | +7.8% |
| Income taxes | 67/77 | €9,542 | €10,094 | +€552 | +5.8% |
| Profit (loss) for the period | 9904 | €27,900 | €30,282 | +€2,383 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,900 | €30,282 | +€2,383 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.