PERSO BOX CONCEPT: 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.
PERSO BOX CONCEPT
Largest movements
- Stocks and contracts +€54,769
new in 2025: €54,769
- Cash -€16,064
down €16,064 (-20.6%), from €77,983 to €61,920
mainly Stocks and contracts (-€54,769) and Contributions, distributions and other (-€25,253)
- Tangible fixed assets -€6,994
down €6,994 (-19.1%), from €36,535 to €29,541
of which Furniture and vehicles: -€8,519
- Other debts +€21,140
up €21,140 (+57,367%), from €37 to €21,177
- Tax, wage and social debts +€8,969
up €8,969 (+1,325%), from €677 to €9,646
- Reserves +€8,193
up €8,193 (+5.3%), from €153,426 to €161,619
- Debts after one year -€5,337
down €5,337 (-46.9%), from €11,377 to €6,040
- Gross operating margin -€35,433
down €35,433 (-36.8%), from €96,259 to €60,825
- Taxes -€12,514
down €12,514 (-42.7%), from €29,289 to €16,775
- Financial income +€1,698
up €1,698 (+108,181%), from €2 to €1,700
- Depreciation -€1,465
down €1,465 (-12.2%), from €12,060 to €10,594
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 | €172,292 | €204,746 | +€32,454 | +18.8% |
| Fixed assets | 21/28 | €36,535 | €29,541 | -€6,994 | -19.1% |
| Tangible fixed assets | 22/27 | €36,535 | €29,541 | -€6,994 | -19.1% |
| Plant, machinery and equipment | 23 | €12,463 | €13,987 | +€1,525 | +12.2% |
| Furniture and vehicles | 24 | €24,072 | €15,554 | -€8,519 | -35.4% |
| Current assets | 29/58 | €135,757 | €175,205 | +€39,448 | +29.1% |
| Stocks and contracts in progress | 3 | - | €54,769 | +€54,769 | |
| Stocks | 30/36 | - | €54,769 | +€54,769 | |
| Amounts receivable within one year | 40/41 | €7,664 | €8,404 | +€740 | +9.7% |
| Trade receivables | 40 | €3,549 | €7,200 | +€3,651 | +103% |
| Other amounts receivable | 41 | €4,115 | €1,204 | -€2,911 | -70.7% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €77,983 | €61,920 | -€16,064 | -20.6% |
| Deferred charges and accrued income | 490/1 | €110 | €112 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €172,292 | €204,746 | +€32,454 | +18.8% |
| Equity | 10/15 | €153,626 | €161,819 | +€8,193 | +5.3% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €153,426 | €161,619 | +€8,193 | +5.3% |
| Distributable reserves | 133 | €153,426 | €161,619 | +€8,193 | +5.3% |
| Amounts payable | 17/49 | €18,666 | €42,926 | +€24,261 | +130% |
| Amounts payable after more than one year | 17 | €11,377 | €6,040 | -€5,337 | -46.9% |
| Financial debts | 170/4 | €11,377 | €6,040 | -€5,337 | -46.9% |
| Amounts payable within one year | 42/48 | €7,289 | €36,886 | +€29,598 | +406% |
| Current portion of amounts payable after more than one year | 42 | €5,731 | €5,337 | -€394 | -6.9% |
| Trade debts | 44 | €844 | €727 | -€117 | -13.9% |
| Suppliers | 440/4 | €844 | €727 | -€117 | -13.9% |
| Taxes, remuneration and social security | 45 | €677 | €9,646 | +€8,969 | +1,325% |
| Taxes | 450/3 | €677 | €9,646 | +€8,969 | +1,325% |
| Other amounts payable | 47/48 | €37 | €21,177 | +€21,140 | +57,367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €10,594 | -€1,465 | -12.2% |
| Other operating charges | 640/8 | €625 | €690 | +€65 | +10.4% |
| Gross operating margin | 9900 | €96,259 | €60,825 | -€35,433 | -36.8% |
| Operating profit (loss) | 9901 | €83,574 | €49,540 | -€34,033 | -40.7% |
| Financial income | 75/76B | €2 | €1,700 | +€1,698 | +108,181% |
| Recurring financial income | 75 | €2 | €1,700 | +€1,698 | +108,181% |
| Financial charges | 65/66B | €1,243 | €1,020 | -€223 | -17.9% |
| Recurring financial charges | 65 | €1,243 | €1,020 | -€223 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €82,332 | €50,220 | -€32,112 | -39.0% |
| Income taxes | 67/77 | €29,289 | €16,775 | -€12,514 | -42.7% |
| Profit (loss) for the period | 9904 | €53,043 | €33,446 | -€19,597 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,043 | €33,446 | -€19,597 | -36.9% |
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 31 October 2026 via checked.be.