PERFEXPO: 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.
PERFEXPO
Largest movements
- Receivables within one year +€638,255
up €638,255 (+300%), from €212,956 to €851,210
of which Other amounts receivable: +€521,339
- Receivables after one year -€526,414
no longer reported in 2025 (was €526,414)
- Cash -€168,762
down €168,762 (-25.5%), from €662,701 to €493,939
mainly Receivables within one year (-€638,255) and Current investments (-€161,948)
- Current investments +€161,948
new in 2025: €161,948
- Profit (loss) carried forward +€68,716
up €68,716 (+5.9%), from €1.2m to €1.2m
- Tax, wage and social debts +€20,924
up €20,924 (+24.5%), from €85,519 to €106,443
of which Taxes: +€19,419
- Turnover +€784,279
new in 2025: €784,279
- Purchases and services +€493,011
new in 2025: €493,011
- Gross operating margin -€42,414
down €42,414 (-12.5%), from €338,628 to €296,214
- Taxes -€13,478
down €13,478 (-35.3%), from €38,182 to €24,704
- Staff costs +€10,727
up €10,727 (+5.9%), from €181,594 to €192,321
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 | €1,461,133 | €1,554,909 | +€93,776 | +6.4% |
| Fixed assets | 21/28 | €51,412 | €40,924 | -€10,489 | -20.4% |
| Tangible fixed assets | 22/27 | €51,412 | €40,924 | -€10,489 | -20.4% |
| Furniture and vehicles | 24 | €51,412 | €40,924 | -€10,489 | -20.4% |
| Current assets | 29/58 | €1,409,720 | €1,513,985 | +€104,264 | +7.4% |
| Amounts receivable after more than one year | 29 | €526,414 | - | -€526,414 | |
| Other amounts receivable | 291 | €526,414 | - | -€526,414 | |
| Stocks and contracts in progress | 3 | €2,704 | €2,704 | = | 0.0% |
| Stocks | 30/36 | €2,704 | €2,704 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €212,956 | €851,210 | +€638,255 | +300% |
| Trade receivables | 40 | €212,956 | €329,872 | +€116,916 | +54.9% |
| Other amounts receivable | 41 | - | €521,339 | +€521,339 | |
| Current investments | 50/53 | - | €161,948 | +€161,948 | |
| Cash at bank and in hand | 54/58 | €662,701 | €493,939 | -€168,762 | -25.5% |
| Deferred charges and accrued income | 490/1 | €4,946 | €4,183 | -€763 | -15.4% |
| Total equity and liabilities | 10/49 | €1,461,133 | €1,554,909 | +€93,776 | +6.4% |
| Equity | 10/15 | €1,307,853 | €1,376,569 | +€68,716 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,636 | €119,636 | = | 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% |
| Distributable reserves | 133 | €117,776 | €117,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,169,616 | €1,238,333 | +€68,716 | +5.9% |
| Amounts payable | 17/49 | €153,280 | €178,339 | +€25,060 | +16.3% |
| Amounts payable within one year | 42/48 | €153,280 | €177,788 | +€24,509 | +16.0% |
| Trade debts | 44 | €65,646 | €70,441 | +€4,795 | +7.3% |
| Suppliers | 440/4 | €65,646 | €70,441 | +€4,795 | +7.3% |
| Taxes, remuneration and social security | 45 | €85,519 | €106,443 | +€20,924 | +24.5% |
| Taxes | 450/3 | €33,021 | €52,440 | +€19,419 | +58.8% |
| Remuneration and social security | 454/9 | €52,498 | €54,004 | +€1,506 | +2.9% |
| Other amounts payable | 47/48 | €2,115 | €904 | -€1,211 | -57.3% |
| Accrued charges and deferred income | 492/3 | - | €551 | +€551 | |
| Turnover | 70 | - | €784,279 | +€784,279 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €493,011 | +€493,011 | |
| Remuneration, social security and pensions | 62 | €181,594 | €192,321 | +€10,727 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,121 | €20,254 | +€2,134 | +11.8% |
| Other operating charges | 640/8 | €1,847 | €1,723 | -€124 | -6.7% |
| Non-recurring operating charges | 66A | €6,299 | - | -€6,299 | |
| Gross operating margin | 9900 | €338,628 | €296,214 | -€42,414 | -12.5% |
| Operating profit (loss) | 9901 | €130,766 | €81,915 | -€48,851 | -37.4% |
| Financial income | 75/76B | €17,700 | €12,486 | -€5,214 | -29.5% |
| Recurring financial income | 75 | €17,700 | €12,486 | -€5,214 | -29.5% |
| Financial charges | 65/66B | €1,698 | €980 | -€717 | -42.3% |
| Recurring financial charges | 65 | €798 | €980 | +€183 | +22.9% |
| Non-recurring financial charges | 66B | €900 | - | -€900 | |
| Profit (loss) for the period before taxes | 9903 | €146,769 | €93,421 | -€53,348 | -36.3% |
| Income taxes | 67/77 | €38,182 | €24,704 | -€13,478 | -35.3% |
| Profit (loss) for the period | 9904 | €108,586 | €68,716 | -€39,870 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €108,586 | €68,716 | -€39,870 | -36.7% |
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 16 October 2026 via checked.be.