Perforto: 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.
Perforto
Largest movements
- Tangible fixed assets +€31,145
up €31,145 (+11.3%), from €275,475 to €306,620
of which Furniture and vehicles: +€38,252
- Stocks and contracts -€13,500
no longer reported in 2025 (was €13,500)
of which Contracts in progress: -€10,000
- Deferred charges and accrued income -€4,500
no longer reported in 2025 (was €4,500)
- Other debts -€17,882
down €17,882 (-54.0%), from €33,091 to €15,209
- Debts after one year +€11,736
up €11,736 (+5.6%), from €209,691 to €221,426
- Current portion of long-term debt +€10,943
up €10,943 (+72.6%), from €15,066 to €26,009
- Short-term financial debts +€4,412
new in 2025: €4,412
- Reserves +€3,657
up €3,657 (+36.0%), from €10,158 to €13,814
- Gross operating margin +€15,818
up €15,818 (+108%), from €14,713 to €30,531
- Depreciation +€6,527
up €6,527 (+80.5%), from €8,113 to €14,640
- Other operating charges +€2,849
up €2,849 (+376%), from €759 to €3,607
- Taxes +€1,901
up €1,901 (+274%), from €694 to €2,595
- Financial charges +€1,169
up €1,169 (+23.5%), from €4,962 to €6,131
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 | €299,134 | €309,392 | +€10,258 | +3.4% |
| Fixed assets | 21/28 | €275,475 | €306,620 | +€31,145 | +11.3% |
| Tangible fixed assets | 22/27 | €275,475 | €306,620 | +€31,145 | +11.3% |
| Land and buildings | 22 | €273,333 | €266,667 | -€6,667 | -2.4% |
| Plant, machinery and equipment | 23 | €1,135 | €695 | -€440 | -38.8% |
| Furniture and vehicles | 24 | €1,006 | €39,258 | +€38,252 | +3,802% |
| Current assets | 29/58 | €23,659 | €2,772 | -€20,887 | -88.3% |
| Stocks and contracts in progress | 3 | €13,500 | - | -€13,500 | |
| Stocks | 30/36 | €3,500 | - | -€3,500 | |
| Contracts in progress | 37 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €4,537 | €2,772 | -€1,764 | -38.9% |
| Trade receivables | 40 | €3,124 | €2,772 | -€352 | -11.3% |
| Other amounts receivable | 41 | €1,412 | - | -€1,412 | |
| Cash at bank and in hand | 54/58 | €1,123 | - | -€1,123 | |
| Deferred charges and accrued income | 490/1 | €4,500 | - | -€4,500 | |
| Total equity and liabilities | 10/49 | €299,134 | €309,392 | +€10,258 | +3.4% |
| Equity | 10/15 | €28,708 | €32,364 | +€3,657 | +12.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €10,158 | €13,814 | +€3,657 | +36.0% |
| Distributable reserves | 133 | €10,158 | €13,814 | +€3,657 | +36.0% |
| Amounts payable | 17/49 | €270,426 | €277,028 | +€6,601 | +2.4% |
| Amounts payable after more than one year | 17 | €209,691 | €221,426 | +€11,736 | +5.6% |
| Financial debts | 170/4 | €209,691 | €221,426 | +€11,736 | +5.6% |
| Amounts payable within one year | 42/48 | €57,586 | €55,601 | -€1,984 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €15,066 | €26,009 | +€10,943 | +72.6% |
| Financial debts | 43 | - | €4,412 | +€4,412 | |
| Credit institutions | 430/8 | - | €4,412 | +€4,412 | |
| Trade debts | 44 | €2,385 | €4,655 | +€2,270 | +95.2% |
| Suppliers | 440/4 | €2,385 | €4,655 | +€2,270 | +95.2% |
| Taxes, remuneration and social security | 45 | €7,044 | €5,317 | -€1,727 | -24.5% |
| Taxes | 450/3 | €7,044 | €5,317 | -€1,727 | -24.5% |
| Other amounts payable | 47/48 | €33,091 | €15,209 | -€17,882 | -54.0% |
| Accrued charges and deferred income | 492/3 | €3,150 | - | -€3,150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,113 | €14,640 | +€6,527 | +80.5% |
| Other operating charges | 640/8 | €759 | €3,607 | +€2,849 | +376% |
| Gross operating margin | 9900 | €14,713 | €30,531 | +€15,818 | +108% |
| Operating profit (loss) | 9901 | €5,842 | €12,284 | +€6,442 | +110% |
| Financial income | 75/76B | €45 | €99 | +€54 | +119% |
| Recurring financial income | 75 | €45 | €99 | +€54 | +119% |
| Financial charges | 65/66B | €4,962 | €6,131 | +€1,169 | +23.5% |
| Recurring financial charges | 65 | €4,962 | €6,131 | +€1,169 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €925 | €6,252 | +€5,327 | +576% |
| Income taxes | 67/77 | €694 | €2,595 | +€1,901 | +274% |
| Profit (loss) for the period | 9904 | €231 | €3,657 | +€3,426 | +1,484% |
| Profit (loss) for the period to be appropriated | 9905 | €231 | €3,657 | +€3,426 | +1,484% |
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.