ERIC PERSOONS: 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.
ERIC PERSOONS
Largest movements
- Receivables within one year -€743
down €743 (-75.4%), from €986 to €243
of which Other amounts receivable: -€726
- Tangible fixed assets -€151
down €151 (-3.2%), from €4,797 to €4,646
of which Furniture and vehicles: -€1,756
- Deferred charges and accrued income -€117
down €117 (-21.3%), from €548 to €432
- Profit (loss) carried forward -€8,936
down €8,936 (-50.1%), from -€17,835 to -€26,771
- Other debts +€7,953
up €7,953 (+37.8%), from €21,014 to €28,968
- Trade debts -€222
down €222 (-36.3%), from €612 to €390
- Advances received +€158
new in 2025: €158
- Other operating charges -€16,231
down €16,231 (-95.0%), from €17,087 to €855
- Gross operating margin -€6,392
down €6,392, from €1,174 to -€5,218
- Depreciation +€163
up €163 (+6.2%), from €2,628 to €2,791
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 | €6,791 | €5,745 | -€1,046 | -15.4% |
| Fixed assets | 21/28 | €4,797 | €4,646 | -€151 | -3.2% |
| Tangible fixed assets | 22/27 | €4,797 | €4,646 | -€151 | -3.2% |
| Plant, machinery and equipment | 23 | €467 | €2,249 | +€1,782 | +381.5% |
| Furniture and vehicles | 24 | €2,567 | €811 | -€1,756 | -68.4% |
| Other tangible fixed assets | 26 | €1,763 | €1,586 | -€178 | -10.1% |
| Current assets | 29/58 | €1,995 | €1,100 | -€895 | -44.9% |
| Amounts receivable within one year | 40/41 | €986 | €243 | -€743 | -75.4% |
| Trade receivables | 40 | €78 | €61 | -€17 | -22.4% |
| Other amounts receivable | 41 | €908 | €182 | -€726 | -79.9% |
| Cash at bank and in hand | 54/58 | €460 | €425 | -€35 | -7.6% |
| Deferred charges and accrued income | 490/1 | €548 | €432 | -€117 | -21.3% |
| Total equity and liabilities | 10/49 | €6,791 | €5,745 | -€1,046 | -15.4% |
| Equity | 10/15 | -€14,835 | -€23,771 | -€8,936 | -60.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,835 | -€26,771 | -€8,936 | -50.1% |
| Amounts payable | 17/49 | €21,626 | €29,516 | +€7,890 | +36.5% |
| Amounts payable within one year | 42/48 | €21,626 | €29,516 | +€7,890 | +36.5% |
| Trade debts | 44 | €612 | €390 | -€222 | -36.3% |
| Suppliers | 440/4 | €612 | €390 | -€222 | -36.3% |
| Advances received on contracts in progress | 46 | - | €158 | +€158 | |
| Other amounts payable | 47/48 | €21,014 | €28,968 | +€7,953 | +37.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,628 | €2,791 | +€163 | +6.2% |
| Other operating charges | 640/8 | €17,087 | €855 | -€16,231 | -95.0% |
| Gross operating margin | 9900 | €1,174 | -€5,218 | -€6,392 | |
| Operating profit (loss) | 9901 | -€18,540 | -€8,864 | +€9,676 | +52.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -95.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -95.0% |
| Financial charges | 65/66B | €72 | €72 | +€0 | +0.2% |
| Recurring financial charges | 65 | €72 | €72 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,610 | -€8,936 | +€9,674 | +52.0% |
| Income taxes | 67/77 | -€7 | - | +€7 | |
| Profit (loss) for the period | 9904 | -€18,603 | -€8,936 | +€9,667 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,603 | -€8,936 | +€9,667 | +52.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.