PERSCEE: 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.
PERSCEE
Largest movements
- Receivables within one year -€14,438
down €14,438 (-48.8%), from €29,577 to €15,139
of which Trade receivables: -€12,884
- Tangible fixed assets -€12,827
down €12,827 (-68.2%), from €18,820 to €5,994
of which Furniture and vehicles: -€12,147
- Cash +€8,389
up €8,389 (+10.3%), from €81,303 to €89,692
mainly Net result for the year (+€19,363) and Receivables within one year (+€14,438)
- Financial fixed assets +€5,000
up €5,000 (+3333.3%), from €150 to €5,150
- Debts after one year -€7,882
down €7,882 (-65.8%), from €11,976 to €4,094
- Profit (loss) carried forward -€2,637
down €2,637 (-7.0%), from €37,897 to €35,260
- Current portion of long-term debt -€2,629
down €2,629 (-18.5%), from €14,178 to €11,549
- Gross operating margin +€5,368
up €5,368 (+14.6%), from €36,663 to €42,031
- Depreciation -€1,556
down €1,556 (-10.8%), from €14,382 to €12,827
- Taxes +€731
up €731 (+11.4%), from €6,405 to €7,136
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 | €129,850 | €116,841 | -€13,009 | -10.0% |
| Fixed assets | 21/28 | €18,970 | €11,144 | -€7,827 | -41.3% |
| Tangible fixed assets | 22/27 | €18,820 | €5,994 | -€12,827 | -68.2% |
| Plant, machinery and equipment | 23 | €680 | - | -€680 | |
| Furniture and vehicles | 24 | €18,140 | €5,994 | -€12,147 | -67.0% |
| Financial fixed assets | 28 | €150 | €5,150 | +€5,000 | +3333.3% |
| Current assets | 29/58 | €110,880 | €105,697 | -€5,183 | -4.7% |
| Amounts receivable within one year | 40/41 | €29,577 | €15,139 | -€14,438 | -48.8% |
| Trade receivables | 40 | €22,564 | €9,680 | -€12,884 | -57.1% |
| Other amounts receivable | 41 | €7,013 | €5,459 | -€1,555 | -22.2% |
| Cash at bank and in hand | 54/58 | €81,303 | €89,692 | +€8,389 | +10.3% |
| Deferred charges and accrued income | 490/1 | - | €866 | +€866 | |
| Total equity and liabilities | 10/49 | €129,850 | €116,841 | -€13,009 | -10.0% |
| Equity | 10/15 | €39,397 | €36,760 | -€2,637 | -6.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,897 | €35,260 | -€2,637 | -7.0% |
| Amounts payable | 17/49 | €90,453 | €80,081 | -€10,373 | -11.5% |
| Amounts payable after more than one year | 17 | €11,976 | €4,094 | -€7,882 | -65.8% |
| Financial debts | 170/4 | €11,976 | €4,094 | -€7,882 | -65.8% |
| Amounts payable within one year | 42/48 | €78,477 | €75,986 | -€2,491 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €14,178 | €11,549 | -€2,629 | -18.5% |
| Trade debts | 44 | €348 | €648 | +€300 | +86.3% |
| Suppliers | 440/4 | €348 | €648 | +€300 | +86.3% |
| Taxes, remuneration and social security | 45 | €4,951 | €4,797 | -€155 | -3.1% |
| Taxes | 450/3 | €4,951 | €4,797 | -€155 | -3.1% |
| Other amounts payable | 47/48 | €59,000 | €58,993 | -€7 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,382 | €12,827 | -€1,556 | -10.8% |
| Other operating charges | 640/8 | €1,581 | €1,590 | +€9 | +0.5% |
| Gross operating margin | 9900 | €36,663 | €42,031 | +€5,368 | +14.6% |
| Operating profit (loss) | 9901 | €20,699 | €27,615 | +€6,915 | +33.4% |
| Financial charges | 65/66B | €1,331 | €1,115 | -€216 | -16.2% |
| Recurring financial charges | 65 | €1,331 | €1,115 | -€216 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €19,369 | €26,500 | +€7,131 | +36.8% |
| Income taxes | 67/77 | €6,405 | €7,136 | +€731 | +11.4% |
| Profit (loss) for the period | 9904 | €12,964 | €19,363 | +€6,400 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,964 | €19,363 | +€6,400 | +49.4% |
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 7 October 2026 via checked.be.