PERFEKT VLOER: 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.
PERFEKT VLOER
Largest movements
- Receivables within one year +€7,377
up €7,377 (+62.2%), from €11,857 to €19,235
of which Other amounts receivable: +€6,359
- Tangible fixed assets -€2,364
down €2,364 (-29.6%), from €7,978 to €5,614
of which Plant, machinery and equipment: -€1,958
- Cash -€734
down €734 (-64.1%), from €1,144 to €410
mainly Receivables within one year (-€7,377) and Debts after one year (-€4,728)
- Profit (loss) carried forward +€13,182
up €13,182 (+65.4%), from -€20,147 to -€6,965
- Debts after one year -€4,728
down €4,728 (-41.7%), from €11,329 to €6,601
- Trade debts -€4,094
down €4,094 (-89.9%), from €4,553 to €458
- Other debts -€384
no longer reported in 2025 (was €384)
- Other operating charges -€24,472
down €24,472 (-99.7%), from €24,545 to €73
- Gross operating margin +€16,236
up €16,236 (+3,857%), from €421 to €16,657
- Purchases and services -€9,649
down €9,649 (-14.8%), from €65,087 to €55,438
- Turnover +€6,087
up €6,087 (+9.3%), from €65,508 to €71,595
- Depreciation -€3,244
down €3,244 (-57.8%), from €5,608 to €2,364
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 | €20,979 | €25,259 | +€4,280 | +20.4% |
| Fixed assets | 21/28 | €7,978 | €5,614 | -€2,364 | -29.6% |
| Tangible fixed assets | 22/27 | €7,978 | €5,614 | -€2,364 | -29.6% |
| Plant, machinery and equipment | 23 | €7,504 | €5,547 | -€1,958 | -26.1% |
| Furniture and vehicles | 24 | €474 | €68 | -€406 | -85.7% |
| Current assets | 29/58 | €13,001 | €19,645 | +€6,644 | +51.1% |
| Amounts receivable within one year | 40/41 | €11,857 | €19,235 | +€7,377 | +62.2% |
| Trade receivables | 40 | €5,489 | €6,507 | +€1,018 | +18.6% |
| Other amounts receivable | 41 | €6,369 | €12,728 | +€6,359 | +99.8% |
| Cash at bank and in hand | 54/58 | €1,144 | €410 | -€734 | -64.1% |
| Total equity and liabilities | 10/49 | €20,979 | €25,259 | +€4,280 | +20.4% |
| Equity | 10/15 | €313 | €13,495 | +€13,182 | +4,210% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,147 | -€6,965 | +€13,182 | +65.4% |
| Amounts payable | 17/49 | €20,666 | €11,764 | -€8,903 | -43.1% |
| Amounts payable after more than one year | 17 | €11,329 | €6,601 | -€4,728 | -41.7% |
| Financial debts | 170/4 | €11,329 | €6,601 | -€4,728 | -41.7% |
| Amounts payable within one year | 42/48 | €9,337 | €5,163 | -€4,174 | -44.7% |
| Current portion of amounts payable after more than one year | 42 | €4,400 | €4,328 | -€72 | -1.6% |
| Financial debts | 43 | - | €139 | +€139 | |
| Credit institutions | 430/8 | - | €139 | +€139 | |
| Trade debts | 44 | €4,553 | €458 | -€4,094 | -89.9% |
| Suppliers | 440/4 | €4,553 | €458 | -€4,094 | -89.9% |
| Taxes, remuneration and social security | 45 | - | €238 | +€238 | |
| Taxes | 450/3 | - | €238 | +€238 | |
| Other amounts payable | 47/48 | €384 | - | -€384 | |
| Turnover | 70 | €65,508 | €71,595 | +€6,087 | +9.3% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €65,087 | €55,438 | -€9,649 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,608 | €2,364 | -€3,244 | -57.8% |
| Other operating charges | 640/8 | €24,545 | €73 | -€24,472 | -99.7% |
| Gross operating margin | 9900 | €421 | €16,657 | +€16,236 | +3,857% |
| Operating profit (loss) | 9901 | -€29,732 | €14,220 | +€43,952 | |
| Financial charges | 65/66B | €2,350 | €1,093 | -€1,257 | -53.5% |
| Recurring financial charges | 65 | €2,350 | €1,093 | -€1,257 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | -€32,082 | €13,127 | +€45,209 | |
| Income taxes | 67/77 | €150 | -€56 | -€206 | |
| Profit (loss) for the period | 9904 | -€32,232 | €13,182 | +€45,415 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,232 | €13,182 | +€45,415 |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.