PerSano: 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.
PerSano
Largest movements
- Tangible fixed assets -€35,204
down €35,204 (-33.8%), from €104,053 to €68,849
of which Leasing and similar rights: -€30,112
- Cash +€34,101
up €34,101 (+373.0%), from €9,142 to €43,243
mainly Depreciation (+€35,204) and Net result for the year (+€34,767)
- Debts after one year -€39,425
down €39,425 (-33.0%), from €119,558 to €80,133
of which Financial debts: -€30,925
- Profit (loss) carried forward +€34,767
up €34,767 (+93.4%), from -€37,235 to -€2,468
- Trade debts +€2,955
up €2,955 (+292.9%), from €1,009 to €3,963
- Other debts -€1,890
down €1,890 (-7.3%), from €26,068 to €24,178
- Gross operating margin +€33,726
up €33,726 (+80.5%), from €41,871 to €75,596
- Staff costs +€2,152
new in 2026: €2,152
- Financial charges -€1,114
down €1,114 (-26.3%), from €4,235 to €3,121
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,871 | €142,595 | -€1,276 | -0.9% |
| Fixed assets | 21/28 | €133,473 | €99,019 | -€34,454 | -25.8% |
| Tangible fixed assets | 22/27 | €104,053 | €68,849 | -€35,204 | -33.8% |
| Plant, machinery and equipment | 23 | €7,388 | €3,269 | -€4,119 | -55.8% |
| Leasing and similar rights | 25 | €90,996 | €60,884 | -€30,112 | -33.1% |
| Other tangible fixed assets | 26 | €5,669 | €4,696 | -€973 | -17.2% |
| Financial fixed assets | 28 | €29,420 | €30,170 | +€750 | +2.5% |
| Current assets | 29/58 | €10,398 | €43,576 | +€33,178 | +319.1% |
| Stocks and contracts in progress | 3 | €567 | €333 | -€234 | -41.2% |
| Stocks | 30/36 | €567 | €333 | -€234 | -41.2% |
| Amounts receivable within one year | 40/41 | €689 | €0 | -€689 | -100.0% |
| Trade receivables | 40 | €359 | €0 | -€359 | -100.0% |
| Other amounts receivable | 41 | €330 | €0 | -€330 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,142 | €43,243 | +€34,101 | +373.0% |
| Total equity and liabilities | 10/49 | €143,871 | €142,595 | -€1,276 | -0.9% |
| Equity | 10/15 | -€33,735 | €1,032 | +€34,767 | |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,235 | -€2,468 | +€34,767 | +93.4% |
| Amounts payable | 17/49 | €177,606 | €141,563 | -€36,043 | -20.3% |
| Amounts payable after more than one year | 17 | €119,558 | €80,133 | -€39,425 | -33.0% |
| Financial debts | 170/4 | €64,558 | €33,633 | -€30,925 | -47.9% |
| Other amounts payable | 178/9 | €55,000 | €46,500 | -€8,500 | -15.5% |
| Amounts payable within one year | 42/48 | €56,844 | €59,456 | +€2,611 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €29,768 | €30,925 | +€1,158 | +3.9% |
| Trade debts | 44 | €1,009 | €3,963 | +€2,955 | +292.9% |
| Suppliers | 440/4 | €1,009 | €3,963 | +€2,955 | +292.9% |
| Taxes, remuneration and social security | 45 | - | €390 | +€390 | |
| Taxes | 450/3 | - | €170 | +€170 | |
| Remuneration and social security | 454/9 | - | €220 | +€220 | |
| Other amounts payable | 47/48 | €26,068 | €24,178 | -€1,890 | -7.3% |
| Accrued charges and deferred income | 492/3 | €1,204 | €1,974 | +€771 | +64.0% |
| Remuneration, social security and pensions | 62 | - | €2,152 | +€2,152 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,185 | €35,204 | +€18 | +0.1% |
| Other operating charges | 640/8 | €359 | €352 | -€6 | -1.7% |
| Gross operating margin | 9900 | €41,871 | €75,596 | +€33,726 | +80.5% |
| Operating profit (loss) | 9901 | €6,326 | €37,888 | +€31,562 | +498.9% |
| Financial charges | 65/66B | €4,235 | €3,121 | -€1,114 | -26.3% |
| Recurring financial charges | 65 | €4,235 | €3,121 | -€1,114 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €2,091 | €34,767 | +€32,676 | +1562.6% |
| Profit (loss) for the period | 9904 | €2,091 | €34,767 | +€32,676 | +1562.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,091 | €34,767 | +€32,676 | +1562.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.