Persoc + buro: 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.
Persoc + buro
Largest movements
- Receivables after one year -€38,000
down €38,000 (-23.8%), from €160,000 to €122,000
- Tangible fixed assets -€10,360
no longer reported in 2025 (was €10,360)
- Cash +€3,914
up €3,914 (+24.3%), from €16,107 to €20,021
mainly Receivables after one year (+€38,000) and Depreciation (+€10,360)
- Receivables within one year -€2,070
down €2,070 (-32.4%), from €6,392 to €4,322
of which Other amounts receivable: -€5,863
- Other debts -€29,636
down €29,636 (-97.2%), from €30,484 to €848
- Reserves -€16,961
down €16,961 (-11.1%), from €153,427 to €136,467
of which Distributable reserves: -€16,961
- Trade debts -€3,125
down €3,125 (-48.3%), from €6,467 to €3,342
- Tax, wage and social debts +€2,065
up €2,065 (+191%), from €1,082 to €3,147
- Gross operating margin +€19,700
up €19,700 (+1,161%), from €1,697 to €21,398
- Depreciation -€1,430
down €1,430 (-12.1%), from €11,790 to €10,360
- Financial income -€1,140
down €1,140 (-23.7%), from €4,800 to €3,660
- Taxes +€887
up €887 (+17.8%), from €4,975 to €5,862
- Other operating charges -€514
down €514 (-37.5%), from €1,371 to €857
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 | €197,660 | €150,004 | -€47,656 | -24.1% |
| Fixed assets | 21/28 | €10,360 | - | -€10,360 | |
| Tangible fixed assets | 22/27 | €10,360 | - | -€10,360 | |
| Furniture and vehicles | 24 | €10,360 | - | -€10,360 | |
| Current assets | 29/58 | €187,300 | €150,004 | -€37,296 | -19.9% |
| Amounts receivable after more than one year | 29 | €160,000 | €122,000 | -€38,000 | -23.8% |
| Other amounts receivable | 291 | €160,000 | €122,000 | -€38,000 | -23.8% |
| Amounts receivable within one year | 40/41 | €6,392 | €4,322 | -€2,070 | -32.4% |
| Trade receivables | 40 | - | €3,793 | +€3,793 | |
| Other amounts receivable | 41 | €6,392 | €530 | -€5,863 | -91.7% |
| Cash at bank and in hand | 54/58 | €16,107 | €20,021 | +€3,914 | +24.3% |
| Deferred charges and accrued income | 490/1 | €4,800 | €3,660 | -€1,140 | -23.8% |
| Total equity and liabilities | 10/49 | €197,660 | €150,004 | -€47,656 | -24.1% |
| Equity | 10/15 | €159,627 | €142,667 | -€16,961 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €153,427 | €136,467 | -€16,961 | -11.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €151,567 | €134,607 | -€16,961 | -11.2% |
| Amounts payable | 17/49 | €38,032 | €7,337 | -€30,695 | -80.7% |
| Amounts payable within one year | 42/48 | €38,032 | €7,337 | -€30,695 | -80.7% |
| Trade debts | 44 | €6,467 | €3,342 | -€3,125 | -48.3% |
| Suppliers | 440/4 | €6,467 | €3,342 | -€3,125 | -48.3% |
| Taxes, remuneration and social security | 45 | €1,082 | €3,147 | +€2,065 | +191% |
| Taxes | 450/3 | €1,082 | €3,147 | +€2,065 | +191% |
| Other amounts payable | 47/48 | €30,484 | €848 | -€29,636 | -97.2% |
| Non-recurring operating income | 76A | €1,350 | - | -€1,350 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,790 | €10,360 | -€1,430 | -12.1% |
| Other operating charges | 640/8 | €1,371 | €857 | -€514 | -37.5% |
| Gross operating margin | 9900 | €1,697 | €21,398 | +€19,700 | +1,161% |
| Operating profit (loss) | 9901 | -€11,463 | €10,180 | +€21,644 | |
| Financial income | 75/76B | €4,800 | €3,660 | -€1,140 | -23.7% |
| Recurring financial income | 75 | €4,800 | €3,660 | -€1,140 | -23.7% |
| Financial charges | 65/66B | €404 | €59 | -€345 | -85.3% |
| Recurring financial charges | 65 | €404 | €59 | -€345 | -85.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,068 | €13,781 | +€20,848 | |
| Income taxes | 67/77 | €4,975 | €5,862 | +€887 | +17.8% |
| Profit (loss) for the period | 9904 | -€12,043 | €7,919 | +€19,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,043 | €7,919 | +€19,961 |
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 13 October 2026 via checked.be.