Percy Consult: 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.
Percy Consult
Largest movements
- Cash +€7,915
up €7,915 (+21.1%), from €37,443 to €45,358
mainly Net result for the year (+€13,022) and Depreciation (+€6,433)
- Tangible fixed assets -€6,433
down €6,433 (-37.2%), from €17,271 to €10,839
- Receivables within one year +€2,116
new in 2025: €2,116
- Reserves +€12,356
up €12,356 (+26.6%), from €46,453 to €58,809
- Current portion of long-term debt -€7,925
no longer reported in 2025 (was €7,925)
- Tax, wage and social debts -€856
down €856 (-8.3%), from €10,281 to €9,425
- Gross operating margin +€2,134
up €2,134 (+8.4%), from €25,554 to €27,688
- Taxes +€1,497
up €1,497 (+26.3%), from €5,690 to €7,187
- Financial charges -€337
down €337 (-54.6%), from €617 to €281
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 | €74,714 | €78,313 | +€3,598 | +4.8% |
| Fixed assets | 21/28 | €37,271 | €30,839 | -€6,433 | -17.3% |
| Tangible fixed assets | 22/27 | €17,271 | €10,839 | -€6,433 | -37.2% |
| Furniture and vehicles | 24 | €17,271 | €10,839 | -€6,433 | -37.2% |
| Financial fixed assets | 28 | €20,000 | €20,000 | = | 0.0% |
| Current assets | 29/58 | €37,443 | €47,474 | +€10,031 | +26.8% |
| Amounts receivable within one year | 40/41 | - | €2,116 | +€2,116 | |
| Trade receivables | 40 | - | €2,116 | +€2,116 | |
| Cash at bank and in hand | 54/58 | €37,443 | €45,358 | +€7,915 | +21.1% |
| Total equity and liabilities | 10/49 | €74,714 | €78,313 | +€3,598 | +4.8% |
| Equity | 10/15 | €56,453 | €68,809 | +€12,356 | +21.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €46,453 | €58,809 | +€12,356 | +26.6% |
| Distributable reserves | 133 | €46,453 | €58,809 | +€12,356 | +26.6% |
| Amounts payable | 17/49 | €18,261 | €9,504 | -€8,757 | -48.0% |
| Amounts payable within one year | 42/48 | €18,261 | €9,504 | -€8,757 | -48.0% |
| Current portion of amounts payable after more than one year | 42 | €7,925 | - | -€7,925 | |
| Trade debts | 44 | €55 | €79 | +€24 | +44.3% |
| Suppliers | 440/4 | €55 | €79 | +€24 | +44.3% |
| Taxes, remuneration and social security | 45 | €10,281 | €9,425 | -€856 | -8.3% |
| Taxes | 450/3 | €10,281 | €9,425 | -€856 | -8.3% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,433 | €6,433 | = | 0.0% |
| Other operating charges | 640/8 | €747 | €767 | +€19 | +2.6% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €25,554 | €27,688 | +€2,134 | +8.4% |
| Operating profit (loss) | 9901 | €18,374 | €20,489 | +€2,115 | +11.5% |
| Financial charges | 65/66B | €617 | €281 | -€337 | -54.6% |
| Recurring financial charges | 65 | €617 | €281 | -€337 | -54.6% |
| Profit (loss) for the period before taxes | 9903 | €17,757 | €20,209 | +€2,452 | +13.8% |
| Income taxes | 67/77 | €5,690 | €7,187 | +€1,497 | +26.3% |
| Profit (loss) for the period | 9904 | €12,067 | €13,022 | +€955 | +7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,067 | €13,022 | +€955 | +7.9% |
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 8 October 2026 via checked.be.