NATASCHA PERSOONE: 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.
NATASCHA PERSOONE
Largest movements
- Cash +€18,405
up €18,405 (+66.3%), from €27,771 to €46,176
mainly Net result for the year (+€17,257) and Tax, wage and social debts (+€13,290)
- Receivables within one year +€10,036
up €10,036 (+21.9%), from €45,778 to €55,815
of which Trade receivables: +€5,830
- Deferred charges and accrued income +€1,853
up €1,853 (+47.8%), from €3,878 to €5,731
- Reserves +€16,820
up €16,820 (+40.3%), from €41,746 to €58,566
of which Distributable reserves: +€16,820
- Tax, wage and social debts +€13,290
up €13,290 (+121%), from €10,970 to €24,259
- Current portion of long-term debt -€5,148
no longer reported in 2025 (was €5,148)
- Trade debts +€3,935
up €3,935 (+46.4%), from €8,479 to €12,415
- Gross operating margin +€10,083
up €10,083 (+48.9%), from €20,626 to €30,709
- Taxes +€3,118
up €3,118 (+36.3%), from €8,588 to €11,706
- Depreciation -€887
down €887 (-28.7%), from €3,093 to €2,207
- Other operating charges -€742
down €742 (-38.1%), from €1,948 to €1,207
- Financial income +€400
up €400 (+27.0%), from €1,483 to €1,883
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,507 | €113,840 | +€29,334 | +34.7% |
| Fixed assets | 21/28 | €3,580 | €2,619 | -€961 | -26.8% |
| Tangible fixed assets | 22/27 | €3,580 | €2,619 | -€961 | -26.8% |
| Land and buildings | 22 | €582 | €143 | -€440 | -75.5% |
| Furniture and vehicles | 24 | €2,998 | €2,477 | -€521 | -17.4% |
| Current assets | 29/58 | €80,927 | €111,221 | +€30,294 | +37.4% |
| Amounts receivable after more than one year | 29 | €3,500 | €3,500 | = | 0.0% |
| Trade receivables | 290 | €3,500 | €3,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €45,778 | €55,815 | +€10,036 | +21.9% |
| Trade receivables | 40 | €11,510 | €17,340 | +€5,830 | +50.6% |
| Other amounts receivable | 41 | €34,268 | €38,474 | +€4,206 | +12.3% |
| Cash at bank and in hand | 54/58 | €27,771 | €46,176 | +€18,405 | +66.3% |
| Deferred charges and accrued income | 490/1 | €3,878 | €5,731 | +€1,853 | +47.8% |
| Total equity and liabilities | 10/49 | €84,507 | €113,840 | +€29,334 | +34.7% |
| Equity | 10/15 | €59,909 | €77,166 | +€17,257 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,746 | €58,566 | +€16,820 | +40.3% |
| Tax-exempt reserves | 132 | €11,419 | €11,419 | = | 0.0% |
| Distributable reserves | 133 | €30,327 | €47,147 | +€16,820 | +55.5% |
| Profit (loss) carried forward | 14 | -€437 | - | +€437 | |
| Amounts payable | 17/49 | €24,597 | €36,674 | +€12,077 | +49.1% |
| Amounts payable within one year | 42/48 | €24,597 | €36,674 | +€12,077 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €5,148 | - | -€5,148 | |
| Trade debts | 44 | €8,479 | €12,415 | +€3,935 | +46.4% |
| Suppliers | 440/4 | €8,479 | €12,415 | +€3,935 | +46.4% |
| Taxes, remuneration and social security | 45 | €10,970 | €24,259 | +€13,290 | +121% |
| Taxes | 450/3 | €10,970 | €24,259 | +€13,290 | +121% |
| Remuneration, social security and pensions | 62 | €72 | - | -€72 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,093 | €2,207 | -€887 | -28.7% |
| Other operating charges | 640/8 | €1,948 | €1,207 | -€742 | -38.1% |
| Gross operating margin | 9900 | €20,626 | €30,709 | +€10,083 | +48.9% |
| Operating profit (loss) | 9901 | €15,512 | €27,295 | +€11,784 | +76.0% |
| Financial income | 75/76B | €1,483 | €1,883 | +€400 | +27.0% |
| Recurring financial income | 75 | €1,483 | €1,883 | +€400 | +27.0% |
| Financial charges | 65/66B | €232 | €215 | -€17 | -7.2% |
| Recurring financial charges | 65 | €232 | €215 | -€17 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €16,762 | €28,962 | +€12,200 | +72.8% |
| Income taxes | 67/77 | €8,588 | €11,706 | +€3,118 | +36.3% |
| Profit (loss) for the period | 9904 | €8,174 | €17,257 | +€9,082 | +111% |
| Profit (loss) for the period to be appropriated | 9905 | €8,174 | €17,257 | +€9,082 | +111% |
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 29 October 2026 via checked.be.