PERFECTIMMO: 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.
PERFECTIMMO
Largest movements
- Receivables after one year +€183,912
up €183,912 (+22.1%), from €831,435 to €1.0m
- Stocks and contracts -€105,000
down €105,000 (-11.5%), from €910,000 to €805,000
- Cash -€25,156
down €25,156 (-91.5%), from €27,489 to €2,333
mainly Receivables after one year (-€183,912) and Debts after one year (-€12,477)
- Profit (loss) carried forward +€66,949
up €66,949 (+11.3%), from €590,074 to €657,023
- Gross operating margin -€754,712
down €754,712 (-90.8%), from €831,537 to €76,825
- Financial charges -€59,757
down €59,757 (-86.7%), from €68,943 to €9,185
- Other operating charges -€8,449
down €8,449 (-96.3%), from €8,772 to €322
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 | €2,375,646 | €2,410,203 | +€34,557 | +1.5% |
| Fixed assets | 21/28 | €606,721 | €587,522 | -€19,199 | -3.2% |
| Tangible fixed assets | 22/27 | €606,721 | €587,522 | -€19,199 | -3.2% |
| Land and buildings | 22 | €606,721 | €587,522 | -€19,199 | -3.2% |
| Current assets | 29/58 | €1,768,925 | €1,822,680 | +€53,756 | +3.0% |
| Amounts receivable after more than one year | 29 | €831,435 | €1,015,347 | +€183,912 | +22.1% |
| Other amounts receivable | 291 | €831,435 | €1,015,347 | +€183,912 | +22.1% |
| Stocks and contracts in progress | 3 | €910,000 | €805,000 | -€105,000 | -11.5% |
| Stocks | 30/36 | €910,000 | €805,000 | -€105,000 | -11.5% |
| Cash at bank and in hand | 54/58 | €27,489 | €2,333 | -€25,156 | -91.5% |
| Total equity and liabilities | 10/49 | €2,375,646 | €2,410,203 | +€34,557 | +1.5% |
| Equity | 10/15 | €1,755,232 | €1,808,058 | +€52,826 | +3.0% |
| Contributions | 10/11 | €168,568 | €168,568 | = | 0.0% |
| Capital | 10 | €168,568 | €168,568 | = | 0.0% |
| Issued capital | 100 | €168,568 | €168,568 | = | 0.0% |
| Reserves | 13 | €996,590 | €982,468 | -€14,122 | -1.4% |
| Non-distributable reserves | 130/1 | €16,857 | €16,857 | = | 0.0% |
| Legal reserve | 130 | €16,857 | €16,857 | = | 0.0% |
| Tax-exempt reserves | 132 | €979,733 | €965,611 | -€14,122 | -1.4% |
| Profit (loss) carried forward | 14 | €590,074 | €657,023 | +€66,949 | +11.3% |
| Provisions and deferred taxes | 16 | €326,578 | €321,870 | -€4,707 | -1.4% |
| Deferred taxes | 168 | €326,578 | €321,870 | -€4,707 | -1.4% |
| Amounts payable | 17/49 | €293,836 | €280,274 | -€13,562 | -4.6% |
| Amounts payable after more than one year | 17 | €215,326 | €202,849 | -€12,477 | -5.8% |
| Financial debts | 170/4 | €215,326 | €202,849 | -€12,477 | -5.8% |
| Amounts payable within one year | 42/48 | €78,511 | €77,425 | -€1,086 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €16,642 | €15,501 | -€1,141 | -6.9% |
| Trade debts | 44 | €581 | €636 | +€55 | +9.5% |
| Suppliers | 440/4 | €581 | €636 | +€55 | +9.5% |
| Other amounts payable | 47/48 | €61,288 | €61,288 | = | 0.0% |
| Non-recurring operating income | 76A | €785,753 | - | -€785,753 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,199 | €19,199 | = | 0.0% |
| Other operating charges | 640/8 | €8,772 | €322 | -€8,449 | -96.3% |
| Gross operating margin | 9900 | €831,537 | €76,825 | -€754,712 | -90.8% |
| Operating profit (loss) | 9901 | €803,567 | €57,304 | -€746,263 | -92.9% |
| Financial charges | 65/66B | €68,943 | €9,185 | -€59,757 | -86.7% |
| Recurring financial charges | 65 | €68,943 | €9,185 | -€59,757 | -86.7% |
| Profit (loss) for the period before taxes | 9903 | €734,624 | €48,119 | -€686,505 | -93.4% |
| Transfer from deferred taxes | 780 | €4,707 | €4,707 | = | 0.0% |
| Transfer to deferred taxes | 680 | €196,438 | - | -€196,438 | |
| Profit (loss) for the period | 9904 | €542,894 | €52,826 | -€490,067 | -90.3% |
| Transfer from tax-exempt reserves | 789 | €14,122 | €14,122 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €589,315 | - | -€589,315 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,299 | €66,949 | +€99,248 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.