PERSE SHOP: 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.
PERSE SHOP
Largest movements
- Receivables within one year -€26,340
down €26,340 (-98.2%), from €26,814 to €474
of which Other amounts receivable: -€26,352
- Cash +€14,470
up €14,470 (+46.3%), from €31,272 to €45,742
mainly Receivables within one year (+€26,340) and Tax, wage and social debts (+€4,081)
- Stocks and contracts -€3,208
down €3,208 (-17.4%), from €18,477 to €15,268
- Trade debts -€16,311
down €16,311 (-30.6%), from €53,338 to €37,027
- Profit (loss) carried forward -€6,452
down €6,452 (-31.4%), from €20,525 to €14,072
- Tax, wage and social debts +€4,081
new in 2025: €4,081
of which Remuneration and social security: +€3,784
- Other debts +€2,995
new in 2025: €2,995
- Accrued charges and deferred income +€1,000
new in 2025: €1,000
- Turnover -€554,885
no longer reported in 2025 (was €554,885)
- Purchases and services -€528,884
no longer reported in 2025 (was €528,884)
- Staff costs +€24,478
up €24,478 (+681%), from €3,597 to €28,075
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 | €78,863 | €64,175 | -€14,688 | -18.6% |
| Fixed assets | 21/28 | €2,300 | €2,300 | = | 0.0% |
| Financial fixed assets | 28 | €2,300 | €2,300 | = | 0.0% |
| Current assets | 29/58 | €76,563 | €61,875 | -€14,688 | -19.2% |
| Stocks and contracts in progress | 3 | €18,477 | €15,268 | -€3,208 | -17.4% |
| Stocks | 30/36 | €18,477 | €15,268 | -€3,208 | -17.4% |
| Amounts receivable within one year | 40/41 | €26,814 | €474 | -€26,340 | -98.2% |
| Trade receivables | 40 | - | €12 | +€12 | |
| Other amounts receivable | 41 | €26,814 | €462 | -€26,352 | -98.3% |
| Cash at bank and in hand | 54/58 | €31,272 | €45,742 | +€14,470 | +46.3% |
| Deferred charges and accrued income | 490/1 | - | €390 | +€390 | |
| Total equity and liabilities | 10/49 | €78,863 | €64,175 | -€14,688 | -18.6% |
| Equity | 10/15 | €25,525 | €19,072 | -€6,452 | -25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,525 | €14,072 | -€6,452 | -31.4% |
| Amounts payable | 17/49 | €53,338 | €45,103 | -€8,236 | -15.4% |
| Amounts payable within one year | 42/48 | €53,338 | €44,103 | -€9,236 | -17.3% |
| Trade debts | 44 | €53,338 | €37,027 | -€16,311 | -30.6% |
| Suppliers | 440/4 | €53,338 | €37,027 | -€16,311 | -30.6% |
| Taxes, remuneration and social security | 45 | - | €4,081 | +€4,081 | |
| Taxes | 450/3 | - | €296 | +€296 | |
| Remuneration and social security | 454/9 | - | €3,784 | +€3,784 | |
| Other amounts payable | 47/48 | - | €2,995 | +€2,995 | |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €554,885 | - | -€554,885 | |
| Goods, raw materials, services and sundry goods | 60/61 | €528,884 | - | -€528,884 | |
| Remuneration, social security and pensions | 62 | €3,597 | €28,075 | +€24,478 | +681% |
| Other operating charges | 640/8 | €1,469 | €2,278 | +€809 | +55.1% |
| Gross operating margin | 9900 | €26,002 | €24,358 | -€1,643 | -6.3% |
| Operating profit (loss) | 9901 | €20,936 | -€5,995 | -€26,931 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €33 | €80 | +€47 | +142% |
| Recurring financial charges | 65 | €33 | €80 | +€47 | +142% |
| Profit (loss) for the period before taxes | 9903 | €20,903 | -€6,075 | -€26,978 | |
| Income taxes | 67/77 | - | €377 | +€377 | |
| Profit (loss) for the period | 9904 | €20,903 | -€6,452 | -€27,355 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,903 | -€6,452 | -€27,355 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.