PERSIAN GALLERY: 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.
PERSIAN GALLERY
Largest movements
- Cash +€17,292
up €17,292 (+1,049%), from €1,649 to €18,941
mainly Net result for the year (+€12,909) and Receivables within one year (+€4,688)
- Stocks and contracts +€5,388
up €5,388 (+4.2%), from €128,522 to €133,910
- Receivables within one year -€4,688
down €4,688 (-52.4%), from €8,947 to €4,259
of which Trade receivables: -€3,316
- Tangible fixed assets +€1,941
new in 2025: €1,941
- Profit (loss) carried forward +€12,909
up €12,909 (+41.9%), from €30,845 to €43,754
- Trade debts +€4,121
up €4,121 (+639%), from €645 to €4,766
- Tax, wage and social debts +€2,505
up €2,505 (+136%), from €1,847 to €4,352
- Gross operating margin +€19,695
up €19,695, from -€1,398 to €18,297
- Taxes +€3,654
up €3,654 (+2,855%), from €128 to €3,782
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 | €139,118 | €159,051 | +€19,933 | +14.3% |
| Fixed assets | 21/28 | - | €1,941 | +€1,941 | |
| Tangible fixed assets | 22/27 | - | €1,941 | +€1,941 | |
| Plant, machinery and equipment | 23 | - | €1,941 | +€1,941 | |
| Current assets | 29/58 | €139,118 | €157,110 | +€17,992 | +12.9% |
| Stocks and contracts in progress | 3 | €128,522 | €133,910 | +€5,388 | +4.2% |
| Stocks | 30/36 | €128,522 | €133,910 | +€5,388 | +4.2% |
| Amounts receivable within one year | 40/41 | €8,947 | €4,259 | -€4,688 | -52.4% |
| Trade receivables | 40 | €7,575 | €4,259 | -€3,316 | -43.8% |
| Other amounts receivable | 41 | €1,372 | - | -€1,372 | |
| Cash at bank and in hand | 54/58 | €1,649 | €18,941 | +€17,292 | +1,049% |
| Total equity and liabilities | 10/49 | €139,118 | €159,051 | +€19,933 | +14.3% |
| Equity | 10/15 | €58,345 | €71,254 | +€12,909 | +22.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,845 | €43,754 | +€12,909 | +41.9% |
| Amounts payable | 17/49 | €80,773 | €87,797 | +€7,024 | +8.7% |
| Amounts payable within one year | 42/48 | €80,773 | €87,797 | +€7,024 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €125 | €125 | = | 0.0% |
| Trade debts | 44 | €645 | €4,766 | +€4,121 | +639% |
| Suppliers | 440/4 | €645 | €4,766 | +€4,121 | +639% |
| Taxes, remuneration and social security | 45 | €1,847 | €4,352 | +€2,505 | +136% |
| Taxes | 450/3 | €1,847 | €4,352 | +€2,505 | +136% |
| Other amounts payable | 47/48 | €78,156 | €78,554 | +€398 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €124 | +€124 | |
| Other operating charges | 640/8 | €949 | €966 | +€17 | +1.8% |
| Gross operating margin | 9900 | -€1,398 | €18,297 | +€19,695 | |
| Operating profit (loss) | 9901 | -€2,347 | €17,207 | +€19,554 | |
| Financial charges | 65/66B | €517 | €516 | -€1 | -0.2% |
| Recurring financial charges | 65 | €517 | €516 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,864 | €16,691 | +€19,555 | |
| Income taxes | 67/77 | €128 | €3,782 | +€3,654 | +2,855% |
| Profit (loss) for the period | 9904 | -€2,992 | €12,909 | +€15,901 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,992 | €12,909 | +€15,901 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.