PERSIN FARM SERVICES: 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.
PERSIN FARM SERVICES
Largest movements
- Receivables within one year +€10,194
up €10,194 (+38.2%), from €26,706 to €36,900
- Tangible fixed assets -€5,655
down €5,655 (-7.8%), from €72,123 to €66,467
of which Furniture and vehicles: -€8,632
- Deferred charges and accrued income +€1,704
up €1,704 (+572%), from €298 to €2,002
- Tax, wage and social debts +€14,013
up €14,013 (+171%), from €8,197 to €22,211
- Trade debts -€9,904
down €9,904 (-67.1%), from €14,762 to €4,857
- Profit (loss) carried forward -€3,249
down €3,249 (-21.6%), from €15,050 to €11,801
- Current portion of long-term debt +€2,307
up €2,307 (+31.5%), from €7,333 to €9,640
- Gross operating margin +€25,810
up €25,810 (+69.3%), from €37,268 to €63,078
- Taxes +€7,340
up €7,340 (+248%), from €2,963 to €10,303
- Depreciation +€4,862
up €4,862 (+27.6%), from €17,624 to €22,486
- Other operating charges -€4,259
down €4,259 (-81.4%), from €5,230 to €971
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 | €101,369 | €105,948 | +€4,578 | +4.5% |
| Fixed assets | 21/28 | €72,123 | €66,467 | -€5,655 | -7.8% |
| Tangible fixed assets | 22/27 | €72,123 | €66,467 | -€5,655 | -7.8% |
| Plant, machinery and equipment | 23 | €40,560 | €43,537 | +€2,977 | +7.3% |
| Furniture and vehicles | 24 | €31,563 | €22,931 | -€8,632 | -27.3% |
| Current assets | 29/58 | €29,247 | €39,480 | +€10,234 | +35.0% |
| Stocks and contracts in progress | 3 | €1,300 | €579 | -€721 | -55.5% |
| Stocks | 30/36 | €1,300 | €579 | -€721 | -55.5% |
| Amounts receivable within one year | 40/41 | €26,706 | €36,900 | +€10,194 | +38.2% |
| Trade receivables | 40 | €26,706 | €36,900 | +€10,194 | +38.2% |
| Cash at bank and in hand | 54/58 | €943 | - | -€943 | |
| Deferred charges and accrued income | 490/1 | €298 | €2,002 | +€1,704 | +572% |
| Total equity and liabilities | 10/49 | €101,369 | €105,948 | +€4,578 | +4.5% |
| Equity | 10/15 | €35,510 | €32,261 | -€3,249 | -9.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,050 | €11,801 | -€3,249 | -21.6% |
| Amounts payable | 17/49 | €65,860 | €73,687 | +€7,827 | +11.9% |
| Amounts payable after more than one year | 17 | €35,560 | €36,199 | +€639 | +1.8% |
| Financial debts | 170/4 | €35,560 | €36,199 | +€639 | +1.8% |
| Amounts payable within one year | 42/48 | €30,292 | €36,708 | +€6,416 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €7,333 | €9,640 | +€2,307 | +31.5% |
| Trade debts | 44 | €14,762 | €4,857 | -€9,904 | -67.1% |
| Suppliers | 440/4 | €14,762 | €4,857 | -€9,904 | -67.1% |
| Taxes, remuneration and social security | 45 | €8,197 | €22,211 | +€14,013 | +171% |
| Taxes | 450/3 | €8,197 | €22,211 | +€14,013 | +171% |
| Accrued charges and deferred income | 492/3 | €8 | €780 | +€772 | +9,873% |
| Non-recurring operating income | 76A | - | €750 | +€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,624 | €22,486 | +€4,862 | +27.6% |
| Other operating charges | 640/8 | €5,230 | €971 | -€4,259 | -81.4% |
| Gross operating margin | 9900 | €37,268 | €63,078 | +€25,810 | +69.3% |
| Operating profit (loss) | 9901 | €14,413 | €39,620 | +€25,207 | +175% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,375 | €1,979 | -€397 | -16.7% |
| Recurring financial charges | 65 | €2,375 | €1,979 | -€397 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €12,038 | €37,642 | +€25,604 | +213% |
| Income taxes | 67/77 | €2,963 | €10,303 | +€7,340 | +248% |
| Profit (loss) for the period | 9904 | €9,075 | €27,339 | +€18,264 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €9,075 | €27,339 | +€18,264 | +201% |
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 29 October 2026 via checked.be.