PER-SÉ: 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.
PER-SÉ
Largest movements
- Receivables within one year -€46,947
down €46,947 (-52.5%), from €89,414 to €42,468
of which Trade receivables: -€48,687
- Tangible fixed assets -€14,410
down €14,410 (-9.0%), from €159,670 to €145,260
of which Land and buildings: -€12,650
- Cash +€8,520
up €8,520 (+16.2%), from €52,600 to €61,119
mainly Receivables within one year (+€46,947) and Other debts (+€23,432)
- Reserves -€39,633
down €39,633 (-32.5%), from €122,118 to €82,485
- Debts after one year -€25,183
down €25,183 (-31.7%), from €79,408 to €54,225
- Other debts +€23,432
up €23,432 (+82.5%), from €28,404 to €51,837
- Trade debts -€13,475
down €13,475 (-71.7%), from €18,781 to €5,306
- Staff costs +€26,195
up €26,195 (+49.2%), from €53,267 to €79,463
- Taxes -€7,013
down €7,013 (-68.2%), from €10,287 to €3,274
- Depreciation +€3,662
up €3,662 (+20.7%), from €17,682 to €21,344
- Gross operating margin -€3,484
down €3,484 (-2.9%), from €119,967 to €116,482
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 | €303,646 | €249,968 | -€53,677 | -17.7% |
| Fixed assets | 21/28 | €159,670 | €145,260 | -€14,410 | -9.0% |
| Tangible fixed assets | 22/27 | €159,670 | €145,260 | -€14,410 | -9.0% |
| Land and buildings | 22 | €129,858 | €117,209 | -€12,650 | -9.7% |
| Plant, machinery and equipment | 23 | €3,287 | €2,063 | -€1,224 | -37.2% |
| Furniture and vehicles | 24 | €5,795 | €9,759 | +€3,964 | +68.4% |
| Leasing and similar rights | 25 | €20,730 | €16,230 | -€4,500 | -21.7% |
| Current assets | 29/58 | €143,976 | €104,708 | -€39,267 | -27.3% |
| Amounts receivable within one year | 40/41 | €89,414 | €42,468 | -€46,947 | -52.5% |
| Trade receivables | 40 | €89,414 | €40,727 | -€48,687 | -54.5% |
| Other amounts receivable | 41 | - | €1,741 | +€1,741 | |
| Current investments | 50/53 | €69 | - | -€69 | |
| Cash at bank and in hand | 54/58 | €52,600 | €61,119 | +€8,520 | +16.2% |
| Deferred charges and accrued income | 490/1 | €1,892 | €1,122 | -€771 | -40.7% |
| Total equity and liabilities | 10/49 | €303,646 | €249,968 | -€53,677 | -17.7% |
| Equity | 10/15 | €128,318 | €88,685 | -€39,633 | -30.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €122,118 | €82,485 | -€39,633 | -32.5% |
| Distributable reserves | 133 | €122,118 | €82,485 | -€39,633 | -32.5% |
| Amounts payable | 17/49 | €175,328 | €161,283 | -€14,045 | -8.0% |
| Amounts payable after more than one year | 17 | €79,408 | €54,225 | -€25,183 | -31.7% |
| Financial debts | 170/4 | €79,408 | €54,225 | -€25,183 | -31.7% |
| Amounts payable within one year | 42/48 | €95,616 | €105,575 | +€9,958 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €24,067 | €24,743 | +€675 | +2.8% |
| Trade debts | 44 | €18,781 | €5,306 | -€13,475 | -71.7% |
| Suppliers | 440/4 | €18,781 | €5,306 | -€13,475 | -71.7% |
| Taxes, remuneration and social security | 45 | €24,363 | €23,689 | -€675 | -2.8% |
| Taxes | 450/3 | €15,420 | €14,426 | -€994 | -6.4% |
| Remuneration and social security | 454/9 | €8,943 | €9,263 | +€320 | +3.6% |
| Other amounts payable | 47/48 | €28,404 | €51,837 | +€23,432 | +82.5% |
| Accrued charges and deferred income | 492/3 | €304 | €1,484 | +€1,180 | +388% |
| Remuneration, social security and pensions | 62 | €53,267 | €79,463 | +€26,195 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,682 | €21,344 | +€3,662 | +20.7% |
| Other operating charges | 640/8 | €4,222 | €4,362 | +€140 | +3.3% |
| Gross operating margin | 9900 | €119,967 | €116,482 | -€3,484 | -2.9% |
| Operating profit (loss) | 9901 | €44,795 | €11,313 | -€33,482 | -74.7% |
| Financial income | 75/76B | €21 | €42 | +€22 | +103% |
| Recurring financial income | 75 | €21 | €42 | +€22 | +103% |
| Financial charges | 65/66B | €4,307 | €5,106 | +€798 | +18.5% |
| Recurring financial charges | 65 | €4,307 | €5,106 | +€798 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €40,509 | €6,250 | -€34,259 | -84.6% |
| Income taxes | 67/77 | €10,287 | €3,274 | -€7,013 | -68.2% |
| Profit (loss) for the period | 9904 | €30,222 | €2,976 | -€27,246 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,222 | €2,976 | -€27,246 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.