PERSIST: 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.
PERSIST
Largest movements
- Cash -€92,217
down €92,217 (-94.4%), from €97,707 to €5,490
- Receivables within one year +€21,957
up €21,957 (+102.6%), from €21,403 to €43,359
of which Other amounts receivable: +€22,266
- Profit (loss) carried forward -€61,728
down €61,728 (-64.3%), from €95,940 to €34,212
- Tax, wage and social debts -€8,696
down €8,696 (-75.0%), from €11,590 to €2,894
- Turnover -€136,603
no longer reported in 2024 (was €136,603)
- Gross operating margin -€43,440
down €43,440, from €13,044 to -€30,395
- Taxes -€4,040
no longer reported in 2024 (was €4,040)
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,585 | €48,850 | -€70,736 | -59.2% |
| Fixed assets | 21/28 | €437 | - | -€437 | |
| Tangible fixed assets | 22/27 | €437 | - | -€437 | |
| Furniture and vehicles | 24 | €437 | - | -€437 | |
| Current assets | 29/58 | €119,148 | €48,850 | -€70,299 | -59.0% |
| Amounts receivable within one year | 40/41 | €21,403 | €43,359 | +€21,957 | +102.6% |
| Trade receivables | 40 | €2,468 | €2,159 | -€309 | -12.5% |
| Other amounts receivable | 41 | €18,935 | €41,201 | +€22,266 | +117.6% |
| Cash at bank and in hand | 54/58 | €97,707 | €5,490 | -€92,217 | -94.4% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €119,585 | €48,850 | -€70,736 | -59.2% |
| Equity | 10/15 | €107,440 | €45,712 | -€61,728 | -57.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,500 | €8,500 | = | 0.0% |
| Distributable reserves | 133 | €8,500 | €8,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,940 | €34,212 | -€61,728 | -64.3% |
| Amounts payable | 17/49 | €12,145 | €3,138 | -€9,008 | -74.2% |
| Amounts payable within one year | 42/48 | €12,145 | €3,138 | -€9,008 | -74.2% |
| Trade debts | 44 | €555 | €244 | -€311 | -56.1% |
| Suppliers | 440/4 | €555 | €244 | -€311 | -56.1% |
| Taxes, remuneration and social security | 45 | €11,590 | €2,894 | -€8,696 | -75.0% |
| Taxes | 450/3 | €11,590 | €2,894 | -€8,696 | -75.0% |
| Turnover | 70 | €136,603 | - | -€136,603 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €317 | €121 | -€196 | -61.9% |
| Other operating charges | 640/8 | €448 | - | -€448 | |
| Gross operating margin | 9900 | €13,044 | -€30,395 | -€43,440 | |
| Operating profit (loss) | 9901 | €12,280 | -€30,516 | -€42,796 | |
| Financial income | 75/76B | €808 | €2,127 | +€1,320 | +163.4% |
| Recurring financial income | 75 | €808 | €2,127 | +€1,320 | +163.4% |
| Financial charges | 65/66B | €167 | €100 | -€67 | -40.0% |
| Recurring financial charges | 65 | €167 | €100 | -€67 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €12,921 | -€28,489 | -€41,410 | |
| Income taxes | 67/77 | €4,040 | - | -€4,040 | |
| Profit (loss) for the period | 9904 | €8,881 | -€28,489 | -€37,370 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,881 | -€28,489 | -€37,370 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.