PEOPLE PERFORMANCE: 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.
PEOPLE PERFORMANCE
Largest movements
- Receivables within one year +€179,549
up €179,549 (+79.2%), from €226,633 to €406,181
of which Other amounts receivable: +€210,844
- Deferred charges and accrued income -€162,422
down €162,422 (-81.2%), from €200,016 to €37,594
- Cash +€71,646
up €71,646 (+680.6%), from €10,527 to €82,173
mainly Deferred charges and accrued income (+€162,422) and Contributions, distributions and other (+€146,433)
- Tangible fixed assets +€15,432
up €15,432 (+14.7%), from €105,005 to €120,437
of which Land and buildings: +€80,358
- Profit (loss) carried forward +€130,682
up €130,682 (+47.7%), from €274,147 to €404,829
- Tax, wage and social debts -€18,274
down €18,274 (-67.3%), from €27,148 to €8,874
of which Taxes: -€9,949
- Trade debts -€10,801
down €10,801 (-65.4%), from €16,516 to €5,715
- Gross operating margin -€57,320
down €57,320 (-69.3%), from €82,731 to €25,411
- Depreciation -€16,804
down €16,804 (-32.5%), from €51,651 to €34,847
- Taxes -€7,877
down €7,877 (-96.1%), from €8,198 to €321
- Financial income +€4,775
up €4,775 (+163.5%), from €2,920 to €7,695
- Other operating charges -€3,984
down €3,984 (-41.8%), from €9,522 to €5,538
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 | €542,181 | €646,385 | +€104,204 | +19.2% |
| Fixed assets | 21/28 | €105,005 | €120,437 | +€15,432 | +14.7% |
| Tangible fixed assets | 22/27 | €105,005 | €120,437 | +€15,432 | +14.7% |
| Land and buildings | 22 | €12,161 | €92,519 | +€80,358 | +660.8% |
| Furniture and vehicles | 24 | €35,184 | €27,917 | -€7,266 | -20.7% |
| Leasing and similar rights | 25 | €57,660 | - | -€57,660 | |
| Current assets | 29/58 | €437,176 | €525,949 | +€88,772 | +20.3% |
| Amounts receivable within one year | 40/41 | €226,633 | €406,181 | +€179,549 | +79.2% |
| Trade receivables | 40 | €31,295 | - | -€31,295 | |
| Other amounts receivable | 41 | €195,337 | €406,181 | +€210,844 | +107.9% |
| Cash at bank and in hand | 54/58 | €10,527 | €82,173 | +€71,646 | +680.6% |
| Deferred charges and accrued income | 490/1 | €200,016 | €37,594 | -€162,422 | -81.2% |
| Total equity and liabilities | 10/49 | €542,181 | €646,385 | +€104,204 | +19.2% |
| Equity | 10/15 | €494,906 | €631,796 | +€136,890 | +27.7% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €208,359 | €208,367 | +€8 | 0.0% |
| Distributable reserves | 133 | €208,359 | €208,367 | +€8 | 0.0% |
| Profit (loss) carried forward | 14 | €274,147 | €404,829 | +€130,682 | +47.7% |
| Amounts payable | 17/49 | €47,275 | €14,590 | -€32,686 | -69.1% |
| Amounts payable within one year | 42/48 | €47,275 | €14,590 | -€32,686 | -69.1% |
| Trade debts | 44 | €16,516 | €5,715 | -€10,801 | -65.4% |
| Suppliers | 440/4 | €16,516 | €5,715 | -€10,801 | -65.4% |
| Taxes, remuneration and social security | 45 | €27,148 | €8,874 | -€18,274 | -67.3% |
| Taxes | 450/3 | €18,823 | €8,874 | -€9,949 | -52.9% |
| Remuneration and social security | 454/9 | €8,325 | - | -€8,325 | |
| Other amounts payable | 47/48 | €3,611 | - | -€3,611 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,651 | €34,847 | -€16,804 | -32.5% |
| Other operating charges | 640/8 | €9,522 | €5,538 | -€3,984 | -41.8% |
| Non-recurring operating charges | 66A | - | €1,744 | +€1,744 | |
| Gross operating margin | 9900 | €82,731 | €25,411 | -€57,320 | -69.3% |
| Operating profit (loss) | 9901 | €21,558 | -€16,719 | -€38,276 | |
| Financial income | 75/76B | €2,920 | €7,695 | +€4,775 | +163.5% |
| Recurring financial income | 75 | €2,920 | €7,695 | +€4,775 | +163.5% |
| Financial charges | 65/66B | €3,504 | €199 | -€3,305 | -94.3% |
| Recurring financial charges | 65 | €3,504 | €199 | -€3,305 | -94.3% |
| Profit (loss) for the period before taxes | 9903 | €20,974 | -€9,222 | -€30,196 | |
| Income taxes | 67/77 | €8,198 | €321 | -€7,877 | -96.1% |
| Profit (loss) for the period | 9904 | €12,776 | -€9,543 | -€22,319 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,776 | -€9,543 | -€22,319 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.