PERFECTA TECHNICS: 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 TECHNICS
Largest movements
- Receivables within one year +€380,499
up €380,499 (+379%), from €100,494 to €480,993
of which Trade receivables: +€382,909
- Cash -€151,903
down €151,903 (-78.2%), from €194,181 to €42,277
mainly Receivables within one year (-€380,499) and Contributions, distributions and other (-€145,000)
- Stocks and contracts -€21,767
down €21,767 (-5.2%), from €422,293 to €400,526
- Other debts +€116,844
up €116,844 (+117%), from €99,882 to €216,726
- Trade debts +€66,196
up €66,196 (+693%), from €9,553 to €75,749
- Reserves +€21,160
up €21,160 (+3.4%), from €629,336 to €650,495
- Gross operating margin +€110,111
up €110,111 (+25.4%), from €434,186 to €544,297
- Other operating charges -€19,777
down €19,777 (-78.1%), from €25,323 to €5,547
- Staff costs +€19,138
up €19,138 (+6.2%), from €311,166 to €330,304
- Depreciation -€10,831
down €10,831 (-25.8%), from €41,937 to €31,106
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 | €801,855 | €999,015 | +€197,160 | +24.6% |
| Fixed assets | 21/28 | €83,428 | €73,684 | -€9,744 | -11.7% |
| Tangible fixed assets | 22/27 | €83,158 | €73,414 | -€9,744 | -11.7% |
| Plant, machinery and equipment | 23 | €5,635 | €21,113 | +€15,478 | +275% |
| Furniture and vehicles | 24 | €77,475 | €52,272 | -€25,203 | -32.5% |
| Other tangible fixed assets | 26 | €48 | €29 | -€19 | -39.7% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €718,426 | €925,330 | +€206,904 | +28.8% |
| Stocks and contracts in progress | 3 | €422,293 | €400,526 | -€21,767 | -5.2% |
| Stocks | 30/36 | €422,293 | €400,526 | -€21,767 | -5.2% |
| Amounts receivable within one year | 40/41 | €100,494 | €480,993 | +€380,499 | +379% |
| Trade receivables | 40 | €97,601 | €480,509 | +€382,909 | +392% |
| Other amounts receivable | 41 | €2,894 | €484 | -€2,410 | -83.3% |
| Cash at bank and in hand | 54/58 | €194,181 | €42,277 | -€151,903 | -78.2% |
| Deferred charges and accrued income | 490/1 | €1,458 | €1,534 | +€76 | +5.2% |
| Total equity and liabilities | 10/49 | €801,855 | €999,015 | +€197,160 | +24.6% |
| Equity | 10/15 | €647,936 | €669,095 | +€21,160 | +3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €629,336 | €650,495 | +€21,160 | +3.4% |
| Distributable reserves | 133 | €629,336 | €650,495 | +€21,160 | +3.4% |
| Amounts payable | 17/49 | €153,919 | €329,919 | +€176,000 | +114% |
| Amounts payable within one year | 42/48 | €150,449 | €326,533 | +€176,084 | +117% |
| Trade debts | 44 | €9,553 | €75,749 | +€66,196 | +693% |
| Suppliers | 440/4 | €9,553 | €75,749 | +€66,196 | +693% |
| Taxes, remuneration and social security | 45 | €41,014 | €34,057 | -€6,956 | -17.0% |
| Taxes | 450/3 | €2,665 | €1,160 | -€1,505 | -56.5% |
| Remuneration and social security | 454/9 | €38,349 | €32,898 | -€5,451 | -14.2% |
| Other amounts payable | 47/48 | €99,882 | €216,726 | +€116,844 | +117% |
| Accrued charges and deferred income | 492/3 | €3,470 | €3,387 | -€83 | -2.4% |
| Remuneration, social security and pensions | 62 | €311,166 | €330,304 | +€19,138 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,937 | €31,106 | -€10,831 | -25.8% |
| Other operating charges | 640/8 | €25,323 | €5,547 | -€19,777 | -78.1% |
| Gross operating margin | 9900 | €434,186 | €544,297 | +€110,111 | +25.4% |
| Operating profit (loss) | 9901 | €55,759 | €177,340 | +€121,581 | +218% |
| Financial income | 75/76B | €346 | €1,988 | +€1,642 | +475% |
| Recurring financial income | 75 | €346 | €1,988 | +€1,642 | +475% |
| Financial charges | 65/66B | €3,711 | €3,492 | -€219 | -5.9% |
| Recurring financial charges | 65 | €3,711 | €3,492 | -€219 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | €52,394 | €175,836 | +€123,442 | +236% |
| Income taxes | 67/77 | €7,106 | €9,676 | +€2,570 | +36.2% |
| Profit (loss) for the period | 9904 | €45,288 | €166,160 | +€120,872 | +267% |
| Profit (loss) for the period to be appropriated | 9905 | €45,288 | €166,160 | +€120,872 | +267% |
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 15 October 2026 via checked.be.