PERSISTO: 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.
PERSISTO
Largest movements
- Receivables within one year +€39,211
up €39,211 (+31.8%), from €123,361 to €162,572
of which Other amounts receivable: +€35,037
- Tangible fixed assets -€11,832
down €11,832 (-2.2%), from €533,374 to €521,542
of which Land and buildings: -€11,016
- Reserves +€42,890
up €42,890 (+22.2%), from €193,613 to €236,503
- Debts after one year -€22,950
down €22,950 (-5.7%), from €400,914 to €377,964
- Gross operating margin +€9,116
up €9,116 (+13.7%), from €66,707 to €75,823
- Taxes +€2,425
up €2,425 (+15.7%), from €15,442 to €17,866
- Financial income +€1,256
up €1,256 (+22.6%), from €5,567 to €6,823
- Depreciation -€960
down €960 (-6.9%), from €13,949 to €12,988
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 | €664,023 | €689,323 | +€25,300 | +3.8% |
| Fixed assets | 21/28 | €533,374 | €521,542 | -€11,832 | -2.2% |
| Tangible fixed assets | 22/27 | €533,374 | €521,542 | -€11,832 | -2.2% |
| Land and buildings | 22 | €529,073 | €518,058 | -€11,016 | -2.1% |
| Plant, machinery and equipment | 23 | €560 | €308 | -€252 | -45.0% |
| Furniture and vehicles | 24 | €3,740 | €3,176 | -€565 | -15.1% |
| Current assets | 29/58 | €130,649 | €167,781 | +€37,132 | +28.4% |
| Amounts receivable within one year | 40/41 | €123,361 | €162,572 | +€39,211 | +31.8% |
| Trade receivables | 40 | €14,970 | €19,144 | +€4,174 | +27.9% |
| Other amounts receivable | 41 | €108,391 | €143,428 | +€35,037 | +32.3% |
| Cash at bank and in hand | 54/58 | €7,288 | €5,209 | -€2,079 | -28.5% |
| Total equity and liabilities | 10/49 | €664,023 | €689,323 | +€25,300 | +3.8% |
| Equity | 10/15 | €199,813 | €242,703 | +€42,890 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,613 | €236,503 | +€42,890 | +22.2% |
| Distributable reserves | 133 | €193,613 | €236,503 | +€42,890 | +22.2% |
| Amounts payable | 17/49 | €464,210 | €446,620 | -€17,590 | -3.8% |
| Amounts payable after more than one year | 17 | €400,914 | €377,964 | -€22,950 | -5.7% |
| Financial debts | 170/4 | €400,914 | €377,964 | -€22,950 | -5.7% |
| Amounts payable within one year | 42/48 | €63,296 | €68,656 | +€5,360 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €22,636 | €26,548 | +€3,912 | +17.3% |
| Trade debts | 44 | €91 | €1,836 | +€1,745 | +1925.9% |
| Suppliers | 440/4 | €91 | €1,836 | +€1,745 | +1925.9% |
| Taxes, remuneration and social security | 45 | €40,569 | €40,272 | -€296 | -0.7% |
| Taxes | 450/3 | €40,569 | €40,272 | -€296 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,949 | €12,988 | -€960 | -6.9% |
| Other operating charges | 640/8 | €2,017 | €1,786 | -€231 | -11.4% |
| Gross operating margin | 9900 | €66,707 | €75,823 | +€9,116 | +13.7% |
| Operating profit (loss) | 9901 | €50,742 | €61,049 | +€10,307 | +20.3% |
| Financial income | 75/76B | €5,567 | €6,823 | +€1,256 | +22.6% |
| Recurring financial income | 75 | €5,567 | €6,823 | +€1,256 | +22.6% |
| Financial charges | 65/66B | €7,317 | €7,116 | -€201 | -2.7% |
| Recurring financial charges | 65 | €7,317 | €7,116 | -€201 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €48,992 | €60,756 | +€11,764 | +24.0% |
| Income taxes | 67/77 | €15,442 | €17,866 | +€2,425 | +15.7% |
| Profit (loss) for the period | 9904 | €33,550 | €42,890 | +€9,339 | +27.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,550 | €42,890 | +€9,339 | +27.8% |
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 9 October 2026 via checked.be.