Wasserij Perfecta: 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.
Wasserij Perfecta
Largest movements
- Tangible fixed assets -€66,530
down €66,530 (-18.4%), from €360,622 to €294,092
of which Plant, machinery and equipment: -€71,674
- Receivables within one year +€65,172
up €65,172 (+39.3%), from €165,847 to €231,019
of which Trade receivables: +€71,878
- Intangible fixed assets +€26,602
up €26,602 (+839%), from €3,170 to €29,772
- Deferred charges and accrued income -€14,174
down €14,174 (-37.7%), from €37,574 to €23,400
- Cash -€12,973
down €12,973 (-33.5%), from €38,725 to €25,752
mainly Receivables within one year (-€65,172) and Investment in fixed assets (net) (-€53,702)
- Reserves +€75,854
up €75,854 (+27.7%), from €273,972 to €349,826
- Other debts -€44,578
down €44,578 (-64.2%), from €69,404 to €24,826
- Tax, wage and social debts +€43,630
up €43,630 (+94.1%), from €46,388 to €90,017
of which Remuneration and social security: +€28,504
- Debts after one year -€40,359
down €40,359 (-56.4%), from €71,523 to €31,163
- Current portion of long-term debt -€26,809
down €26,809 (-52.8%), from €50,763 to €23,955
- Gross operating margin +€139,303
up €139,303 (+33.0%), from €421,717 to €561,020
- Staff costs +€78,113
up €78,113 (+31.1%), from €251,267 to €329,380
- Taxes +€22,142
up €22,142 (+114%), from €19,402 to €41,544
- Depreciation +€7,370
up €7,370 (+8.5%), from €86,261 to €93,630
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 | €624,119 | €623,913 | -€207 | 0.0% |
| Fixed assets | 21/28 | €363,817 | €323,888 | -€39,928 | -11.0% |
| Intangible fixed assets | 21 | €3,170 | €29,772 | +€26,602 | +839% |
| Tangible fixed assets | 22/27 | €360,622 | €294,092 | -€66,530 | -18.4% |
| Land and buildings | 22 | €46,329 | €58,412 | +€12,083 | +26.1% |
| Plant, machinery and equipment | 23 | €301,242 | €229,568 | -€71,674 | -23.8% |
| Furniture and vehicles | 24 | €13,051 | €6,112 | -€6,939 | -53.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €260,303 | €300,024 | +€39,722 | +15.3% |
| Stocks and contracts in progress | 3 | €18,156 | €19,853 | +€1,696 | +9.3% |
| Stocks | 30/36 | €18,156 | €19,853 | +€1,696 | +9.3% |
| Amounts receivable within one year | 40/41 | €165,847 | €231,019 | +€65,172 | +39.3% |
| Trade receivables | 40 | €56,685 | €128,563 | +€71,878 | +127% |
| Other amounts receivable | 41 | €109,163 | €102,456 | -€6,706 | -6.1% |
| Cash at bank and in hand | 54/58 | €38,725 | €25,752 | -€12,973 | -33.5% |
| Deferred charges and accrued income | 490/1 | €37,574 | €23,400 | -€14,174 | -37.7% |
| Total equity and liabilities | 10/49 | €624,119 | €623,913 | -€207 | 0.0% |
| Equity | 10/15 | €323,693 | €399,547 | +€75,854 | +23.4% |
| Contributions | 10/11 | €49,720 | €49,720 | = | 0.0% |
| Reserves | 13 | €273,972 | €349,826 | +€75,854 | +27.7% |
| Distributable reserves | 133 | €273,972 | €349,826 | +€75,854 | +27.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €300,426 | €224,366 | -€76,061 | -25.3% |
| Amounts payable after more than one year | 17 | €71,523 | €31,163 | -€40,359 | -56.4% |
| Financial debts | 170/4 | €71,523 | €31,163 | -€40,359 | -56.4% |
| Amounts payable within one year | 42/48 | €221,713 | €190,550 | -€31,163 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €50,763 | €23,955 | -€26,809 | -52.8% |
| Trade debts | 44 | €55,159 | €51,752 | -€3,407 | -6.2% |
| Suppliers | 440/4 | €55,159 | €51,752 | -€3,407 | -6.2% |
| Taxes, remuneration and social security | 45 | €46,388 | €90,017 | +€43,630 | +94.1% |
| Taxes | 450/3 | €17,665 | €32,792 | +€15,126 | +85.6% |
| Remuneration and social security | 454/9 | €28,722 | €57,226 | +€28,504 | +99.2% |
| Other amounts payable | 47/48 | €69,404 | €24,826 | -€44,578 | -64.2% |
| Accrued charges and deferred income | 492/3 | €7,190 | €2,652 | -€4,538 | -63.1% |
| Remuneration, social security and pensions | 62 | €251,267 | €329,380 | +€78,113 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,261 | €93,630 | +€7,370 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,939 | €0 | -€2,939 | -100% |
| Other operating charges | 640/8 | €13,085 | €12,025 | -€1,060 | -8.1% |
| Gross operating margin | 9900 | €421,717 | €561,020 | +€139,303 | +33.0% |
| Operating profit (loss) | 9901 | €68,166 | €125,986 | +€57,820 | +84.8% |
| Financial income | 75/76B | €51 | €599 | +€548 | +1,077% |
| Recurring financial income | 75 | €51 | €599 | +€548 | +1,077% |
| Financial charges | 65/66B | €13,710 | €9,186 | -€4,523 | -33.0% |
| Recurring financial charges | 65 | €13,710 | €9,186 | -€4,523 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €54,507 | €117,398 | +€62,891 | +115% |
| Income taxes | 67/77 | €19,402 | €41,544 | +€22,142 | +114% |
| Profit (loss) for the period | 9904 | €35,105 | €75,854 | +€40,748 | +116% |
| Profit (loss) for the period to be appropriated | 9905 | €35,105 | €75,854 | +€40,748 | +116% |
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 14 October 2026 via checked.be.