PERSONAID: 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.
PERSONAID
Largest movements
- Receivables within one year +€180,301
up €180,301 (+63.1%), from €285,829 to €466,130
of which Trade receivables: +€171,205
- Cash -€21,670
down €21,670 (-8.4%), from €257,834 to €236,164
mainly Receivables within one year (-€180,301) and Investment in fixed assets (net) (-€71,421)
- Tangible fixed assets -€20,719
down €20,719 (-5.5%), from €377,275 to €356,557
of which Furniture and vehicles: -€14,037
- Profit (loss) carried forward +€81,793
up €81,793 (+10.4%), from €789,987 to €871,780
- Tax, wage and social debts +€74,992
up €74,992 (+166%), from €45,080 to €120,072
of which Remuneration and social security: +€64,965
- Debts after one year -€18,657
down €18,657 (-51.4%), from €36,311 to €17,654
- Gross operating margin +€106,518
up €106,518 (+20.6%), from €517,588 to €624,105
- Staff costs +€50,664
up €50,664 (+13.6%), from €371,888 to €422,552
- Taxes +€17,966
up €17,966 (+259%), from €6,938 to €24,904
- Depreciation +€8,091
up €8,091 (+9.6%), from €84,049 to €92,139
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 | €942,837 | €1,079,407 | +€136,570 | +14.5% |
| Fixed assets | 21/28 | €377,275 | €356,557 | -€20,719 | -5.5% |
| Tangible fixed assets | 22/27 | €377,275 | €356,557 | -€20,719 | -5.5% |
| Land and buildings | 22 | €105,431 | €100,566 | -€4,864 | -4.6% |
| Plant, machinery and equipment | 23 | €2,513 | €695 | -€1,818 | -72.3% |
| Furniture and vehicles | 24 | €269,332 | €255,295 | -€14,037 | -5.2% |
| Current assets | 29/58 | €565,562 | €722,851 | +€157,289 | +27.8% |
| Stocks and contracts in progress | 3 | €2,276 | - | -€2,276 | |
| Stocks | 30/36 | €2,276 | - | -€2,276 | |
| Amounts receivable within one year | 40/41 | €285,829 | €466,130 | +€180,301 | +63.1% |
| Trade receivables | 40 | €262,767 | €433,972 | +€171,205 | +65.2% |
| Other amounts receivable | 41 | €23,062 | €32,158 | +€9,096 | +39.4% |
| Cash at bank and in hand | 54/58 | €257,834 | €236,164 | -€21,670 | -8.4% |
| Deferred charges and accrued income | 490/1 | €19,623 | €20,557 | +€933 | +4.8% |
| Total equity and liabilities | 10/49 | €942,837 | €1,079,407 | +€136,570 | +14.5% |
| Equity | 10/15 | €825,438 | €907,231 | +€81,793 | +9.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €16,859 | €16,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €789,987 | €871,780 | +€81,793 | +10.4% |
| Amounts payable | 17/49 | €117,399 | €172,176 | +€54,777 | +46.7% |
| Amounts payable after more than one year | 17 | €36,311 | €17,654 | -€18,657 | -51.4% |
| Financial debts | 170/4 | €36,311 | €17,654 | -€18,657 | -51.4% |
| Amounts payable within one year | 42/48 | €81,088 | €154,522 | +€73,434 | +90.6% |
| Current portion of amounts payable after more than one year | 42 | €27,195 | €17,623 | -€9,573 | -35.2% |
| Trade debts | 44 | €5,515 | €12,868 | +€7,353 | +133% |
| Suppliers | 440/4 | €5,515 | €12,868 | +€7,353 | +133% |
| Taxes, remuneration and social security | 45 | €45,080 | €120,072 | +€74,992 | +166% |
| Taxes | 450/3 | - | €10,026 | +€10,026 | |
| Remuneration and social security | 454/9 | €45,080 | €110,046 | +€64,965 | +144% |
| Other amounts payable | 47/48 | €3,297 | €3,959 | +€662 | +20.1% |
| Non-recurring operating income | 76A | - | €15,000 | +€15,000 | |
| Remuneration, social security and pensions | 62 | €371,888 | €422,552 | +€50,664 | +13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84,049 | €92,139 | +€8,091 | +9.6% |
| Other operating charges | 640/8 | €1,509 | €2,623 | +€1,114 | +73.8% |
| Gross operating margin | 9900 | €517,588 | €624,105 | +€106,518 | +20.6% |
| Operating profit (loss) | 9901 | €60,142 | €106,791 | +€46,649 | +77.6% |
| Financial income | 75/76B | €6,128 | €4,702 | -€1,426 | -23.3% |
| Recurring financial income | 75 | €6,128 | €4,702 | -€1,426 | -23.3% |
| Financial charges | 65/66B | €6,591 | €4,796 | -€1,794 | -27.2% |
| Recurring financial charges | 65 | €6,591 | €4,796 | -€1,794 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €59,679 | €106,697 | +€47,018 | +78.8% |
| Income taxes | 67/77 | €6,938 | €24,904 | +€17,966 | +259% |
| Profit (loss) for the period | 9904 | €52,741 | €81,793 | +€29,052 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,741 | €81,793 | +€29,052 | +55.1% |
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 20 October 2026 via checked.be.