PERSAMPE: 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.
What changed
PERSAMPE
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€7,504
2024 · -€1,153-€6,352
Equity
€1.1m
2024 · €1.1m-€7,504
Cash
€9,384
2024 · €4,424+€4,960
Balance sheet total
€1.1m
2024 · €1.1m+€15,430
Largest movements
Assets
- Tangible fixed assets +€81,891
up €81,891 (+7.9%), from €1.0m to €1.1m
of which Land and buildings: +€81,359
- Current investments -€68,127
down €68,127 (-99.9%), from €68,179 to €51
Equity and liabilities
- Trade debts +€26,938
up €26,938 (+1047.0%), from €2,573 to €29,511
Income statement
- Gross operating margin -€10,893
down €10,893 (-13.3%), from €82,129 to €71,236
- Write-downs -€9,431
no longer reported in 2025 (was €9,431)
- Turnover -€7,922
down €7,922 (-5.9%), from €133,289 to €125,367
- Depreciation +€4,318
up €4,318 (+7.3%), from €59,059 to €63,378
- Purchases and services +€2,971
up €2,971 (+5.8%), from €51,161 to €54,131
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.
Result 2024
-€1,153
Gross operating margin
-€10,893
Depreciation
-€4,318
Write-downs
+€9,431
Other operating charges
-€611
Financial income
+€39
Financial charges
+€0
Result 2025
-€7,504
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.
From operations
+€80,402
Investment
-€77,142
Financing
+€1,700
Cash 2024
€4,424
From operations (derived)
+€80,402
Net result for the year
-€7,504
Depreciation
+€63,378
Receivables within one year
-€11
Deferred charges and accrued income
+€3,305
Provisions
-€4,654
Trade debts
+€26,938
Other debts
-€1,050
Investment (derived)
-€77,142
Investment in fixed assets (net)
-€145,269
Current investments
+€68,127
Financing
+€1,700
Debts after one year
+€1,700
Cash 2025
€9,384
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,134,448 | €1,149,878 | +€15,430 | +1.4% |
| Fixed assets | 21/28 | €1,032,008 | €1,113,899 | +€81,891 | +7.9% |
| Tangible fixed assets | 22/27 | €1,031,645 | €1,113,536 | +€81,891 | +7.9% |
| Land and buildings | 22 | €1,030,886 | €1,112,245 | +€81,359 | +7.9% |
| Plant, machinery and equipment | 23 | €759 | €1,291 | +€532 | +70.1% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €102,440 | €35,978 | -€66,462 | -64.9% |
| Amounts receivable within one year | 40/41 | €26,155 | €26,165 | +€11 | 0.0% |
| Trade receivables | 40 | €16,092 | €16,092 | = | 0.0% |
| Other amounts receivable | 41 | €10,063 | €10,073 | +€11 | +0.1% |
| Current investments | 50/53 | €68,179 | €51 | -€68,127 | -99.9% |
| Cash at bank and in hand | 54/58 | €4,424 | €9,384 | +€4,960 | +112.1% |
| Deferred charges and accrued income | 490/1 | €3,683 | €378 | -€3,305 | -89.7% |
| Total equity and liabilities | 10/49 | €1,134,448 | €1,149,878 | +€15,430 | +1.4% |
| Equity | 10/15 | €1,057,744 | €1,050,240 | -€7,504 | -0.7% |
| Contributions | 10/11 | €690,000 | €690,000 | = | 0.0% |
| Capital | 10 | €690,000 | €690,000 | = | 0.0% |
| Issued capital | 100 | €690,000 | €690,000 | = | 0.0% |
| Reserves | 13 | €366,920 | €359,882 | -€7,038 | -1.9% |
| Non-distributable reserves | 130/1 | €69,000 | €69,000 | = | 0.0% |
| Legal reserve | 130 | €69,000 | €69,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €212,920 | €203,882 | -€9,038 | -4.2% |
| Distributable reserves | 133 | €85,000 | €87,000 | +€2,000 | +2.4% |
| Profit (loss) carried forward | 14 | €824 | €358 | -€466 | -56.6% |
| Provisions and deferred taxes | 16 | €66,706 | €62,052 | -€4,654 | -7.0% |
| Deferred taxes | 168 | €66,706 | €62,052 | -€4,654 | -7.0% |
| Amounts payable | 17/49 | €9,998 | €37,586 | +€27,588 | +275.9% |
| Amounts payable after more than one year | 17 | €4,390 | €6,090 | +€1,700 | +38.7% |
| Other amounts payable | 178/9 | €4,390 | €6,090 | +€1,700 | +38.7% |
| Amounts payable within one year | 42/48 | €5,608 | €31,496 | +€25,888 | +461.6% |
| Trade debts | 44 | €2,573 | €29,511 | +€26,938 | +1047.0% |
| Suppliers | 440/4 | €2,573 | €29,511 | +€26,938 | +1047.0% |
| Other amounts payable | 47/48 | €3,035 | €1,985 | -€1,050 | -34.6% |
| Turnover | 70 | €133,289 | €125,367 | -€7,922 | -5.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,161 | €54,131 | +€2,971 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,059 | €63,378 | +€4,318 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,431 | - | -€9,431 | |
| Other operating charges | 640/8 | €19,441 | €20,051 | +€611 | +3.1% |
| Gross operating margin | 9900 | €82,129 | €71,236 | -€10,893 | -13.3% |
| Operating profit (loss) | 9901 | -€5,802 | -€12,193 | -€6,391 | -110.1% |
| Financial income | 75/76B | €160 | €198 | +€39 | +24.1% |
| Recurring financial income | 75 | €160 | €198 | +€39 | +24.1% |
| Financial charges | 65/66B | €164 | €164 | -€0 | -0.3% |
| Recurring financial charges | 65 | €164 | €164 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,807 | -€12,158 | -€6,352 | -109.4% |
| Transfer from deferred taxes | 780 | €4,654 | €4,654 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€1,153 | -€7,504 | -€6,352 | -551.0% |
| Transfer from tax-exempt reserves | 789 | €9,038 | €9,038 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,885 | €1,534 | -€6,352 | -80.5% |
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 6 October 2026 via checked.be.