Perfek: 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.
Perfek
Largest movements
- Cash -€65,981
down €65,981 (-67.3%), from €98,083 to €32,102
mainly Other debts (-€46,920) and Investment in fixed assets (net) (-€22,782)
- Receivables within one year +€17,214
up €17,214 (+97.4%), from €17,683 to €34,897
of which Other amounts receivable: +€24,029
- Tangible fixed assets +€12,463
up €12,463 (+34.6%), from €36,027 to €48,490
of which Furniture and vehicles: +€13,192
- Stocks and contracts +€2,454
up €2,454 (+73.7%), from €3,328 to €5,782
- Other debts -€46,920
down €46,920 (-100.0%), from €46,920 to €0
- Reserves +€27,256
up €27,256 (+43.3%), from €62,920 to €90,176
of which Distributable reserves: +€27,256
- Trade debts -€17,240
down €17,240 (-65.6%), from €26,295 to €9,054
- Tax, wage and social debts -€9,796
down €9,796 (-59.4%), from €16,501 to €6,705
of which Taxes: -€9,796
- Debts after one year +€7,397
up €7,397 (+42.2%), from €17,528 to €24,925
- Gross operating margin -€14,735
down €14,735 (-21.4%), from €68,995 to €54,259
- Depreciation +€4,076
up €4,076 (+65.3%), from €6,243 to €10,319
- Other operating charges -€1,080
down €1,080 (-30.2%), from €3,579 to €2,500
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 | €176,165 | €142,141 | -€34,024 | -19.3% |
| Fixed assets | 21/28 | €38,377 | €50,840 | +€12,463 | +32.5% |
| Tangible fixed assets | 22/27 | €36,027 | €48,490 | +€12,463 | +34.6% |
| Plant, machinery and equipment | 23 | €2,841 | €2,153 | -€688 | -24.2% |
| Furniture and vehicles | 24 | €33,145 | €46,337 | +€13,192 | +39.8% |
| Other tangible fixed assets | 26 | €41 | €0 | -€41 | -100.0% |
| Financial fixed assets | 28 | €2,350 | €2,350 | = | 0.0% |
| Current assets | 29/58 | €137,788 | €91,301 | -€46,487 | -33.7% |
| Stocks and contracts in progress | 3 | €3,328 | €5,782 | +€2,454 | +73.7% |
| Stocks | 30/36 | €3,328 | €5,782 | +€2,454 | +73.7% |
| Amounts receivable within one year | 40/41 | €17,683 | €34,897 | +€17,214 | +97.4% |
| Trade receivables | 40 | €17,683 | €10,868 | -€6,815 | -38.5% |
| Other amounts receivable | 41 | €0 | €24,029 | +€24,029 | |
| Cash at bank and in hand | 54/58 | €98,083 | €32,102 | -€65,981 | -67.3% |
| Deferred charges and accrued income | 490/1 | €18,695 | €18,521 | -€174 | -0.9% |
| Total equity and liabilities | 10/49 | €176,165 | €142,141 | -€34,024 | -19.3% |
| Equity | 10/15 | €62,920 | €90,176 | +€27,256 | +43.3% |
| Reserves | 13 | €62,920 | €90,176 | +€27,256 | +43.3% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €44,170 | €71,426 | +€27,256 | +61.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €113,245 | €51,965 | -€61,280 | -54.1% |
| Amounts payable after more than one year | 17 | €17,528 | €24,925 | +€7,397 | +42.2% |
| Financial debts | 170/4 | €17,528 | €24,925 | +€7,397 | +42.2% |
| Amounts payable within one year | 42/48 | €95,717 | €26,784 | -€68,933 | -72.0% |
| Current portion of amounts payable after more than one year | 42 | €6,001 | €11,025 | +€5,023 | +83.7% |
| Trade debts | 44 | €26,295 | €9,054 | -€17,240 | -65.6% |
| Suppliers | 440/4 | €26,295 | €9,054 | -€17,240 | -65.6% |
| Taxes, remuneration and social security | 45 | €16,501 | €6,705 | -€9,796 | -59.4% |
| Taxes | 450/3 | €11,607 | €1,811 | -€9,796 | -84.4% |
| Remuneration and social security | 454/9 | €4,894 | €4,894 | = | 0.0% |
| Other amounts payable | 47/48 | €46,920 | €0 | -€46,920 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €256 | +€256 | |
| Non-recurring operating income | 76A | €34,711 | €590 | -€34,121 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,243 | €10,319 | +€4,076 | +65.3% |
| Other operating charges | 640/8 | €3,579 | €2,500 | -€1,080 | -30.2% |
| Gross operating margin | 9900 | €68,995 | €54,259 | -€14,735 | -21.4% |
| Operating profit (loss) | 9901 | €59,172 | €41,440 | -€17,732 | -30.0% |
| Financial income | 75/76B | €963 | €1,105 | +€142 | +14.7% |
| Recurring financial income | 75 | €963 | €1,105 | +€142 | +14.7% |
| Financial charges | 65/66B | €1,893 | €1,832 | -€61 | -3.2% |
| Recurring financial charges | 65 | €1,893 | €1,832 | -€61 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €58,242 | €40,713 | -€17,529 | -30.1% |
| Income taxes | 67/77 | €14,073 | €13,457 | -€616 | -4.4% |
| Profit (loss) for the period | 9904 | €44,170 | €27,256 | -€16,913 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,170 | €27,256 | -€16,913 | -38.3% |
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 29 September 2026 via checked.be.