PersElite: 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.
PersElite
Largest movements
- Cash -€96,693
down €96,693 (-96.1%), from €100,617 to €3,924
mainly Contributions, distributions and other (-€140,000) and Debts after one year (-€40,433)
- Receivables within one year -€13,597
down €13,597 (-29.7%), from €45,724 to €32,127
of which Other amounts receivable: -€24,647
- Reserves -€60,833
down €60,833 (-25.8%), from €236,152 to €175,318
- Debts after one year -€40,433
down €40,433 (-29.4%), from €137,497 to €97,064
- Tax, wage and social debts -€9,797
down €9,797 (-76.3%), from €12,846 to €3,049
- Financial income -€6,966
down €6,966 (-14.8%), from €46,966 to €40,000
- Financial charges -€1,441
down €1,441 (-32.8%), from €4,389 to €2,948
- Gross operating margin +€892
up €892 (+1.6%), from €55,686 to €56,578
- Taxes +€615
up €615 (+4.8%), from €12,846 to €13,461
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 | €496,340 | €386,051 | -€110,290 | -22.2% |
| Fixed assets | 21/28 | €350,000 | €350,000 | = | 0.0% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €146,340 | €36,051 | -€110,290 | -75.4% |
| Amounts receivable within one year | 40/41 | €45,724 | €32,127 | -€13,597 | -29.7% |
| Trade receivables | 40 | €18,150 | €29,200 | +€11,050 | +60.9% |
| Other amounts receivable | 41 | €27,574 | €2,927 | -€24,647 | -89.4% |
| Cash at bank and in hand | 54/58 | €100,617 | €3,924 | -€96,693 | -96.1% |
| Total equity and liabilities | 10/49 | €496,340 | €386,051 | -€110,290 | -22.2% |
| Equity | 10/15 | €306,152 | €245,318 | -€60,833 | -19.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €236,152 | €175,318 | -€60,833 | -25.8% |
| Distributable reserves | 133 | €236,152 | €175,318 | -€60,833 | -25.8% |
| Amounts payable | 17/49 | €190,189 | €140,732 | -€49,457 | -26.0% |
| Amounts payable after more than one year | 17 | €137,497 | €97,064 | -€40,433 | -29.4% |
| Financial debts | 170/4 | €137,497 | €97,064 | -€40,433 | -29.4% |
| Amounts payable within one year | 42/48 | €52,692 | €43,668 | -€9,024 | -17.1% |
| Current portion of amounts payable after more than one year | 42 | €39,751 | €40,433 | +€682 | +1.7% |
| Trade debts | 44 | €95 | €186 | +€91 | +95.7% |
| Suppliers | 440/4 | €95 | €186 | +€91 | +95.7% |
| Taxes, remuneration and social security | 45 | €12,846 | €3,049 | -€9,797 | -76.3% |
| Taxes | 450/3 | €12,846 | €3,049 | -€9,797 | -76.3% |
| Other operating charges | 640/8 | €1,398 | €1,002 | -€396 | -28.3% |
| Gross operating margin | 9900 | €55,686 | €56,578 | +€892 | +1.6% |
| Operating profit (loss) | 9901 | €54,287 | €55,576 | +€1,289 | +2.4% |
| Financial income | 75/76B | €46,966 | €40,000 | -€6,966 | -14.8% |
| Recurring financial income | 75 | €46,966 | €40,000 | -€6,966 | -14.8% |
| Financial charges | 65/66B | €4,389 | €2,948 | -€1,441 | -32.8% |
| Recurring financial charges | 65 | €4,389 | €2,948 | -€1,441 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €96,865 | €92,628 | -€4,236 | -4.4% |
| Income taxes | 67/77 | €12,846 | €13,461 | +€615 | +4.8% |
| Profit (loss) for the period | 9904 | €84,018 | €79,167 | -€4,852 | -5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €84,018 | €79,167 | -€4,852 | -5.8% |
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.