PERSIJN: 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.
PERSIJN
Largest movements
- Tangible fixed assets -€22,109
down €22,109 (-5.2%), from €428,981 to €406,872
of which Land and buildings: -€19,136
- Debts after one year -€22,340
down €22,340 (-12.2%), from €182,404 to €160,064
- Gross operating margin -€4,544
down €4,544 (-13.3%), from €34,226 to €29,682
- Depreciation -€1,283
down €1,283 (-5.5%), from €23,393 to €22,109
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 | €428,981 | €410,446 | -€18,535 | -4.3% |
| Fixed assets | 21/28 | €428,981 | €406,872 | -€22,109 | -5.2% |
| Tangible fixed assets | 22/27 | €428,981 | €406,872 | -€22,109 | -5.2% |
| Land and buildings | 22 | €411,814 | €392,678 | -€19,136 | -4.6% |
| Plant, machinery and equipment | 23 | €10,618 | €8,142 | -€2,476 | -23.3% |
| Furniture and vehicles | 24 | €6,548 | €6,051 | -€497 | -7.6% |
| Current assets | 29/58 | - | €3,574 | +€3,574 | |
| Cash at bank and in hand | 54/58 | - | €3,574 | +€3,574 | |
| Total equity and liabilities | 10/49 | €428,981 | €410,446 | -€18,535 | -4.3% |
| Equity | 10/15 | -€27,385 | -€27,177 | +€208 | +0.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€67,385 | -€67,177 | +€208 | +0.3% |
| Amounts payable | 17/49 | €456,366 | €437,622 | -€18,743 | -4.1% |
| Amounts payable after more than one year | 17 | €182,404 | €160,064 | -€22,340 | -12.2% |
| Financial debts | 170/4 | €182,404 | €160,064 | -€22,340 | -12.2% |
| Amounts payable within one year | 42/48 | €273,962 | €273,707 | -€255 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €21,927 | €22,340 | +€413 | +1.9% |
| Financial debts | 43 | €2,376 | - | -€2,376 | |
| Credit institutions | 430/8 | €2,376 | - | -€2,376 | |
| Trade debts | 44 | €149 | €265 | +€116 | +77.7% |
| Suppliers | 440/4 | €149 | €265 | +€116 | +77.7% |
| Taxes, remuneration and social security | 45 | €704 | €1,396 | +€693 | +98.4% |
| Taxes | 450/3 | €704 | €1,396 | +€693 | +98.4% |
| Other amounts payable | 47/48 | €248,806 | €249,706 | +€900 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €3,851 | +€3,851 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,393 | €22,109 | -€1,283 | -5.5% |
| Other operating charges | 640/8 | €2,844 | €3,065 | +€221 | +7.8% |
| Gross operating margin | 9900 | €34,226 | €29,682 | -€4,544 | -13.3% |
| Operating profit (loss) | 9901 | €7,989 | €4,508 | -€3,481 | -43.6% |
| Financial charges | 65/66B | €4,526 | €4,300 | -€226 | -5.0% |
| Recurring financial charges | 65 | €4,526 | €4,300 | -€226 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €3,463 | €208 | -€3,255 | -94.0% |
| Profit (loss) for the period | 9904 | €3,463 | €208 | -€3,255 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,463 | €208 | -€3,255 | -94.0% |
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.