Person'Elle: 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.
Person'Elle
Largest movements
- Cash +€25,814
up €25,814 (+61.3%), from €42,105 to €67,920
mainly Net result for the year (+€80,575) and Other debts (+€68,640)
- Receivables within one year +€22,736
up €22,736 (+285%), from €7,975 to €30,710
of which Trade receivables: +€22,467
- Stocks and contracts +€17,580
new in 2025: €17,580
- Tangible fixed assets +€13,009
up €13,009 (+238%), from €5,464 to €18,473
of which Furniture and vehicles: +€12,698
- Deferred charges and accrued income +€2,548
up €2,548 (+362%), from €704 to €3,252
- Other debts +€68,640
up €68,640 (+1,373%), from €5,001 to €73,641
- Profit (loss) carried forward +€6,934
up €6,934, from -€6,934 to €0
- Tax, wage and social debts +€5,492
up €5,492 (+92.5%), from €5,936 to €11,428
- Gross operating margin +€112,848
up €112,848 (+34,994%), from €322 to €113,171
- Taxes +€24,878
up €24,878 (+7,862%), from €316 to €25,195
- Depreciation -€1,510
down €1,510 (-20.0%), from €7,559 to €6,049
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 | €93,045 | €175,204 | +€82,160 | +88.3% |
| Fixed assets | 21/28 | €5,464 | €18,707 | +€13,243 | +242% |
| Intangible fixed assets | 21 | - | €233 | +€233 | |
| Tangible fixed assets | 22/27 | €5,464 | €18,473 | +€13,009 | +238% |
| Land and buildings | 22 | - | €312 | +€312 | |
| Furniture and vehicles | 24 | €5,464 | €18,162 | +€12,698 | +232% |
| Current assets | 29/58 | €87,581 | €156,498 | +€68,917 | +78.7% |
| Stocks and contracts in progress | 3 | - | €17,580 | +€17,580 | |
| Stocks | 30/36 | - | €17,580 | +€17,580 | |
| Amounts receivable within one year | 40/41 | €7,975 | €30,710 | +€22,736 | +285% |
| Trade receivables | 40 | €7,730 | €30,197 | +€22,467 | +291% |
| Other amounts receivable | 41 | €245 | €513 | +€268 | +110% |
| Current investments | 50/53 | €36,797 | €37,036 | +€239 | +0.6% |
| Cash at bank and in hand | 54/58 | €42,105 | €67,920 | +€25,814 | +61.3% |
| Deferred charges and accrued income | 490/1 | €704 | €3,252 | +€2,548 | +362% |
| Total equity and liabilities | 10/49 | €93,045 | €175,204 | +€82,160 | +88.3% |
| Equity | 10/15 | €81,176 | €88,110 | +€6,934 | +8.5% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €81,909 | €81,909 | = | 0.0% |
| Distributable reserves | 133 | €81,909 | €81,909 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,934 | €0 | +€6,934 | |
| Amounts payable | 17/49 | €11,869 | €87,094 | +€75,225 | +634% |
| Amounts payable within one year | 42/48 | €11,869 | €87,094 | +€75,225 | +634% |
| Trade debts | 44 | €931 | €2,025 | +€1,094 | +117% |
| Suppliers | 440/4 | €931 | €2,025 | +€1,094 | +117% |
| Taxes, remuneration and social security | 45 | €5,936 | €11,428 | +€5,492 | +92.5% |
| Taxes | 450/3 | €5,936 | €11,428 | +€5,492 | +92.5% |
| Other amounts payable | 47/48 | €5,001 | €73,641 | +€68,640 | +1,373% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,559 | €6,049 | -€1,510 | -20.0% |
| Other operating charges | 640/8 | €1,157 | €1,227 | +€70 | +6.1% |
| Non-recurring operating charges | 66A | €257 | €0 | -€257 | -100% |
| Gross operating margin | 9900 | €322 | €113,171 | +€112,848 | +34,994% |
| Operating profit (loss) | 9901 | -€8,651 | €105,894 | +€114,545 | |
| Financial income | 75/76B | €205 | €409 | +€204 | +99.8% |
| Recurring financial income | 75 | €205 | €409 | +€204 | +99.8% |
| Financial charges | 65/66B | €31 | €533 | +€502 | +1,607% |
| Recurring financial charges | 65 | €31 | €533 | +€502 | +1,607% |
| Profit (loss) for the period before taxes | 9903 | -€8,478 | €105,770 | +€114,247 | |
| Income taxes | 67/77 | €316 | €25,195 | +€24,878 | +7,862% |
| Profit (loss) for the period | 9904 | -€8,794 | €80,575 | +€89,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,794 | €80,575 | +€89,369 |
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 30 October 2026 via checked.be.