KOEN PERSOONS CONSULTANCY: 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.
KOEN PERSOONS CONSULTANCY
Largest movements
- Tangible fixed assets +€48,403
up €48,403 (+35.5%), from €136,159 to €184,562
of which Leasing and similar rights: +€62,240
- Receivables within one year +€12,953
up €12,953 (+50.0%), from €25,929 to €38,882
of which Trade receivables: +€14,487
- Cash -€10,836
down €10,836 (-25.0%), from €43,280 to €32,444
mainly Contributions, distributions and other (-€92,000) and Investment in fixed assets (net) (-€72,523)
- Reserves -€82,507
down €82,507 (-46.2%), from €178,593 to €96,086
- Other debts +€72,070
up €72,070, from €0 to €72,070
- Debts after one year +€39,043
new in 2025: €39,043
- Tax, wage and social debts +€11,148
up €11,148 (+176%), from €6,352 to €17,500
of which Taxes: +€11,148
- Current portion of long-term debt +€9,485
new in 2025: €9,485
- Gross operating margin -€12,836
down €12,836 (-22.7%), from €56,550 to €43,714
- Depreciation +€3,911
up €3,911 (+19.4%), from €20,209 to €24,120
- Taxes -€3,182
down €3,182 (-40.3%), from €7,895 to €4,713
- Financial charges +€2,363
up €2,363 (+204%), from €1,159 to €3,521
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 | €207,443 | €260,307 | +€52,864 | +25.5% |
| Fixed assets | 21/28 | €136,159 | €184,562 | +€48,403 | +35.5% |
| Tangible fixed assets | 22/27 | €136,159 | €184,562 | +€48,403 | +35.5% |
| Land and buildings | 22 | €128,045 | €118,363 | -€9,683 | -7.6% |
| Plant, machinery and equipment | 23 | €4,564 | €2,329 | -€2,235 | -49.0% |
| Furniture and vehicles | 24 | €3,550 | €1,631 | -€1,920 | -54.1% |
| Leasing and similar rights | 25 | - | €62,240 | +€62,240 | |
| Current assets | 29/58 | €71,284 | €75,744 | +€4,461 | +6.3% |
| Amounts receivable within one year | 40/41 | €25,929 | €38,882 | +€12,953 | +50.0% |
| Trade receivables | 40 | €16,210 | €30,697 | +€14,487 | +89.4% |
| Other amounts receivable | 41 | €9,719 | €8,186 | -€1,534 | -15.8% |
| Cash at bank and in hand | 54/58 | €43,280 | €32,444 | -€10,836 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,074 | €4,418 | +€2,343 | +113% |
| Total equity and liabilities | 10/49 | €207,443 | €260,307 | +€52,864 | +25.5% |
| Equity | 10/15 | €197,193 | €114,686 | -€82,507 | -41.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €178,593 | €96,086 | -€82,507 | -46.2% |
| Distributable reserves | 133 | €178,593 | €96,086 | -€82,507 | -46.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €10,250 | €145,621 | +€135,371 | +1,321% |
| Amounts payable after more than one year | 17 | - | €39,043 | +€39,043 | |
| Financial debts | 170/4 | - | €39,043 | +€39,043 | |
| Amounts payable within one year | 42/48 | €10,250 | €106,579 | +€96,329 | +940% |
| Current portion of amounts payable after more than one year | 42 | - | €9,485 | +€9,485 | |
| Financial debts | 43 | - | €1,674 | +€1,674 | |
| Credit institutions | 430/8 | - | €1,674 | +€1,674 | |
| Trade debts | 44 | €3,898 | €5,850 | +€1,952 | +50.1% |
| Suppliers | 440/4 | €3,898 | €5,850 | +€1,952 | +50.1% |
| Taxes, remuneration and social security | 45 | €6,352 | €17,500 | +€11,148 | +176% |
| Taxes | 450/3 | €6,352 | €17,500 | +€11,148 | +176% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €72,070 | +€72,070 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,209 | €24,120 | +€3,911 | +19.4% |
| Other operating charges | 640/8 | €618 | €990 | +€371 | +60.1% |
| Non-recurring operating charges | 66A | - | €888 | +€888 | |
| Gross operating margin | 9900 | €56,550 | €43,714 | -€12,836 | -22.7% |
| Operating profit (loss) | 9901 | €35,723 | €17,716 | -€18,007 | -50.4% |
| Financial income | 75/76B | €169 | €10 | -€159 | -93.8% |
| Recurring financial income | 75 | €169 | €10 | -€159 | -93.8% |
| Financial charges | 65/66B | €1,159 | €3,521 | +€2,363 | +204% |
| Recurring financial charges | 65 | €1,159 | €3,521 | +€2,363 | +204% |
| Profit (loss) for the period before taxes | 9903 | €34,734 | €14,205 | -€20,528 | -59.1% |
| Income taxes | 67/77 | €7,895 | €4,713 | -€3,182 | -40.3% |
| Profit (loss) for the period | 9904 | €26,838 | €9,493 | -€17,346 | -64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,838 | €9,493 | -€17,346 | -64.6% |
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 18 October 2026 via checked.be.