PERFICIENZ: 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.
PERFICIENZ
Largest movements
- Tangible fixed assets +€3,025
up €3,025 (+22.7%), from €13,315 to €16,339
- Cash -€1,243
down €1,243 (-7.5%), from €16,509 to €15,266
mainly Contributions, distributions and other (-€55,713) and Investment in fixed assets (net) (-€9,396)
- Receivables within one year +€1,045
up €1,045 (+6.8%), from €15,320 to €16,365
of which Other amounts receivable: +€685
- Profit (loss) carried forward -€35,315
no longer reported in 2025 (was €35,315)
- Other debts +€26,625
up €26,625 (+3131.2%), from €850 to €27,476
- Tax, wage and social debts +€11,881
up €11,881 (+361.5%), from €3,286 to €15,168
- Gross operating margin +€17,033
up €17,033 (+80.9%), from €21,067 to €38,100
- Financial charges -€962
down €962 (-16.0%), from €5,996 to €5,034
- Taxes +€857
up €857 (+18.7%), from €4,586 to €5,442
- Depreciation +€841
up €841 (+15.2%), from €5,530 to €6,371
- Other operating charges +€409
up €409 (+92.1%), from €445 to €854
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 | €45,143 | €47,970 | +€2,827 | +6.3% |
| Fixed assets | 21/28 | €13,315 | €16,339 | +€3,025 | +22.7% |
| Tangible fixed assets | 22/27 | €13,315 | €16,339 | +€3,025 | +22.7% |
| Furniture and vehicles | 24 | €13,315 | €16,339 | +€3,025 | +22.7% |
| Current assets | 29/58 | €31,829 | €31,631 | -€198 | -0.6% |
| Amounts receivable within one year | 40/41 | €15,320 | €16,365 | +€1,045 | +6.8% |
| Trade receivables | 40 | €13,320 | €13,680 | +€360 | +2.7% |
| Other amounts receivable | 41 | €2,000 | €2,685 | +€685 | +34.3% |
| Cash at bank and in hand | 54/58 | €16,509 | €15,266 | -€1,243 | -7.5% |
| Total equity and liabilities | 10/49 | €45,143 | €47,970 | +€2,827 | +6.3% |
| Equity | 10/15 | €39,315 | €4,000 | -€35,315 | -89.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,315 | - | -€35,315 | |
| Amounts payable | 17/49 | €5,828 | €43,970 | +€38,142 | +654.4% |
| Amounts payable within one year | 42/48 | €5,828 | €43,970 | +€38,142 | +654.4% |
| Trade debts | 44 | €1,691 | €1,327 | -€365 | -21.6% |
| Suppliers | 440/4 | €1,691 | €1,327 | -€365 | -21.6% |
| Taxes, remuneration and social security | 45 | €3,286 | €15,168 | +€11,881 | +361.5% |
| Taxes | 450/3 | €3,286 | €15,168 | +€11,881 | +361.5% |
| Other amounts payable | 47/48 | €850 | €27,476 | +€26,625 | +3131.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,530 | €6,371 | +€841 | +15.2% |
| Other operating charges | 640/8 | €445 | €854 | +€409 | +92.1% |
| Gross operating margin | 9900 | €21,067 | €38,100 | +€17,033 | +80.9% |
| Operating profit (loss) | 9901 | €15,092 | €30,875 | +€15,783 | +104.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,996 | €5,034 | -€962 | -16.0% |
| Recurring financial charges | 65 | €5,996 | €5,034 | -€962 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €9,096 | €25,841 | +€16,744 | +184.1% |
| Income taxes | 67/77 | €4,586 | €5,442 | +€857 | +18.7% |
| Profit (loss) for the period | 9904 | €4,511 | €20,398 | +€15,887 | +352.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,511 | €20,398 | +€15,887 | +352.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.