PERSONALI: 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.
PERSONALI
Largest movements
- Cash +€122,551
up €122,551 (+1487.8%), from €8,237 to €130,788
mainly Net result for the year (+€84,878) and Depreciation (+€20,831)
- Tangible fixed assets -€35,669
down €35,669 (-9.7%), from €366,262 to €330,593
of which Land and buildings: -€34,206
- Reserves +€84,878
up €84,878 (+302.2%), from €28,090 to €112,968
of which Distributable reserves: +€84,878
- Tax, wage and social debts +€8,173
up €8,173 (+2594.5%), from €315 to €8,488
- Other debts -€5,413
down €5,413 (-1.4%), from €394,258 to €388,845
- Gross operating margin +€105,687
up €105,687 (+592.3%), from €17,844 to €123,531
- Taxes +€8,488
new in 2025: €8,488
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 | €375,706 | €462,051 | +€86,344 | +23.0% |
| Fixed assets | 21/28 | €366,262 | €330,593 | -€35,669 | -9.7% |
| Tangible fixed assets | 22/27 | €366,262 | €330,593 | -€35,669 | -9.7% |
| Land and buildings | 22 | €362,060 | €327,854 | -€34,206 | -9.4% |
| Plant, machinery and equipment | 23 | €882 | €562 | -€320 | -36.3% |
| Furniture and vehicles | 24 | €3,321 | €2,178 | -€1,143 | -34.4% |
| Current assets | 29/58 | €9,444 | €131,457 | +€122,013 | +1292.0% |
| Amounts receivable within one year | 40/41 | €315 | €0 | -€315 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €315 | €0 | -€315 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,237 | €130,788 | +€122,551 | +1487.8% |
| Deferred charges and accrued income | 490/1 | €892 | €670 | -€222 | -24.9% |
| Total equity and liabilities | 10/49 | €375,706 | €462,051 | +€86,344 | +23.0% |
| Equity | 10/15 | -€92,773 | -€7,896 | +€84,878 | +91.5% |
| Contributions | 10/11 | €39,834 | €39,834 | = | 0.0% |
| Reserves | 13 | €28,090 | €112,968 | +€84,878 | +302.2% |
| Tax-exempt reserves | 132 | €18,260 | €18,260 | = | 0.0% |
| Distributable reserves | 133 | €9,830 | €94,708 | +€84,878 | +863.4% |
| Profit (loss) carried forward | 14 | -€160,698 | -€160,698 | = | 0.0% |
| Amounts payable | 17/49 | €468,480 | €469,946 | +€1,467 | +0.3% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €395,737 | €397,853 | +€2,117 | +0.5% |
| Trade debts | 44 | €1,163 | €520 | -€643 | -55.3% |
| Suppliers | 440/4 | €1,163 | €520 | -€643 | -55.3% |
| Taxes, remuneration and social security | 45 | €315 | €8,488 | +€8,173 | +2594.5% |
| Taxes | 450/3 | €315 | €8,488 | +€8,173 | +2594.5% |
| Other amounts payable | 47/48 | €394,258 | €388,845 | -€5,413 | -1.4% |
| Accrued charges and deferred income | 492/3 | €2,743 | €2,093 | -€650 | -23.7% |
| Non-recurring operating income | 76A | - | €123,025 | +€123,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,078 | €20,831 | +€753 | +3.8% |
| Other operating charges | 640/8 | €7,944 | €8,134 | +€190 | +2.4% |
| Gross operating margin | 9900 | €17,844 | €123,531 | +€105,687 | +592.3% |
| Operating profit (loss) | 9901 | -€10,177 | €94,566 | +€104,743 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,185 | €1,200 | +€15 | +1.3% |
| Recurring financial charges | 65 | €1,185 | €1,200 | +€15 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,362 | €93,366 | +€104,728 | |
| Income taxes | 67/77 | - | €8,488 | +€8,488 | |
| Profit (loss) for the period | 9904 | -€11,362 | €84,878 | +€96,240 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,362 | €84,878 | +€96,240 |
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 11 October 2026 via checked.be.