PERFRA BELGIUM: 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.
PERFRA BELGIUM
Largest movements
- Receivables within one year +€1,239
up €1,239 (+3.2%), from €38,257 to €39,497
- Cash -€726
down €726 (-90.1%), from €806 to €80
mainly Receivables within one year (-€1,239)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€177
down €177 (-8.0%), from €2,204 to €2,027
- Gross operating margin +€110
up €110 (+8.7%), from -€1,272 to -€1,162
- Other operating charges +€14
up €14 (+2.8%), from €505 to €520
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 | €39,063 | €39,577 | +€513 | +1.3% |
| Current assets | 29/58 | €39,063 | €39,577 | +€513 | +1.3% |
| Amounts receivable within one year | 40/41 | €38,257 | €39,497 | +€1,239 | +3.2% |
| Other amounts receivable | 41 | €38,257 | €39,497 | +€1,239 | +3.2% |
| Cash at bank and in hand | 54/58 | €806 | €80 | -€726 | -90.1% |
| Total equity and liabilities | 10/49 | €39,063 | €39,577 | +€513 | +1.3% |
| Equity | 10/15 | €38,488 | €38,834 | +€346 | +0.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €25,136 | €25,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,636 | €22,636 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,647 | -€11,302 | +€346 | +3.0% |
| Amounts payable | 17/49 | €575 | €743 | +€168 | +29.2% |
| Amounts payable within one year | 42/48 | €575 | €743 | +€168 | +29.2% |
| Trade debts | 44 | €575 | €743 | +€168 | +29.2% |
| Suppliers | 440/4 | €575 | €743 | +€168 | +29.2% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,272 | -€1,162 | +€110 | +8.7% |
| Operating profit (loss) | 9901 | -€1,777 | -€1,681 | +€96 | +5.4% |
| Financial income | 75/76B | €2,204 | €2,027 | -€177 | -8.0% |
| Recurring financial income | 75 | €2,204 | €2,027 | -€177 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €426 | €346 | -€81 | -18.9% |
| Profit (loss) for the period | 9904 | €426 | €346 | -€81 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €426 | €346 | -€81 | -18.9% |
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 19 October 2026 via checked.be.