PERFTECH: 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.
PERFTECH
Largest movements
- Cash +€62,478
up €62,478 (+196.3%), from €31,833 to €94,311
mainly Net result for the year (+€63,018) and Receivables within one year (+€9,927)
- Receivables within one year -€9,927
down €9,927 (-82.0%), from €12,100 to €2,173
of which Trade receivables: -€12,100
- Deferred charges and accrued income -€1,521
down €1,521 (-96.9%), from €1,569 to €49
- Reserves +€63,018
new in 2025: €63,018
- Tax, wage and social debts -€8,169
down €8,169 (-44.1%), from €18,516 to €10,347
of which Taxes: -€5,669
- Other debts -€3,074
down €3,074 (-97.0%), from €3,168 to €94
- Trade debts -€1,776
down €1,776 (-100.0%), from €1,776 to €0
- Gross operating margin +€60,970
up €60,970 (+211.1%), from €28,884 to €89,854
- Taxes +€18,451
up €18,451 (+315.6%), from €5,846 to €24,297
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 | €48,246 | €98,245 | +€49,999 | +103.6% |
| Formation expenses | 20 | €810 | €0 | -€810 | -100.0% |
| Fixed assets | 21/28 | €1,934 | €1,712 | -€222 | -11.5% |
| Tangible fixed assets | 22/27 | €1,934 | €1,712 | -€222 | -11.5% |
| Plant, machinery and equipment | 23 | €1,934 | €1,712 | -€222 | -11.5% |
| Current assets | 29/58 | €45,502 | €96,533 | +€51,031 | +112.2% |
| Amounts receivable within one year | 40/41 | €12,100 | €2,173 | -€9,927 | -82.0% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100.0% |
| Other amounts receivable | 41 | - | €2,173 | +€2,173 | |
| Cash at bank and in hand | 54/58 | €31,833 | €94,311 | +€62,478 | +196.3% |
| Deferred charges and accrued income | 490/1 | €1,569 | €49 | -€1,521 | -96.9% |
| Total equity and liabilities | 10/49 | €48,246 | €98,245 | +€49,999 | +103.6% |
| Equity | 10/15 | €24,786 | €87,804 | +€63,018 | +254.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €63,018 | +€63,018 | |
| Distributable reserves | 133 | - | €63,018 | +€63,018 | |
| Profit (loss) carried forward | 14 | €22,286 | €22,286 | = | 0.0% |
| Amounts payable | 17/49 | €23,461 | €10,441 | -€13,020 | -55.5% |
| Amounts payable within one year | 42/48 | €23,461 | €10,441 | -€13,020 | -55.5% |
| Trade debts | 44 | €1,776 | €0 | -€1,776 | -100.0% |
| Suppliers | 440/4 | €1,776 | €0 | -€1,776 | -100.0% |
| Taxes, remuneration and social security | 45 | €18,516 | €10,347 | -€8,169 | -44.1% |
| Taxes | 450/3 | €16,016 | €10,347 | -€5,669 | -35.4% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €3,168 | €94 | -€3,074 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | €1,256 | +€846 | +206.5% |
| Other operating charges | 640/8 | €41 | €122 | +€81 | +196.8% |
| Gross operating margin | 9900 | €28,884 | €89,854 | +€60,970 | +211.1% |
| Operating profit (loss) | 9901 | €28,434 | €88,476 | +€60,043 | +211.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +1400.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +1400.0% |
| Financial charges | 65/66B | €302 | €1,161 | +€859 | +284.6% |
| Recurring financial charges | 65 | €302 | €1,161 | +€859 | +284.6% |
| Profit (loss) for the period before taxes | 9903 | €28,132 | €87,316 | +€59,184 | +210.4% |
| Income taxes | 67/77 | €5,846 | €24,297 | +€18,451 | +315.6% |
| Profit (loss) for the period | 9904 | €22,286 | €63,018 | +€40,733 | +182.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,286 | €63,018 | +€40,733 | +182.8% |
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 11 October 2026 via checked.be.