Persoon Group: 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.
Persoon Group
Largest movements
- Cash +€44,064
up €44,064 (+27.0%), from €163,114 to €207,179
mainly Net result for the year (+€42,724) and Depreciation (+€25,987)
- Tangible fixed assets -€25,987
down €25,987 (-10.4%), from €250,105 to €224,118
of which Land and buildings: -€17,205
- Profit (loss) carried forward +€42,724
up €42,724 (+83.1%), from -€51,407 to -€8,683
- Debts after one year -€16,996
down €16,996 (-8.9%), from €192,040 to €175,044
- Other debts -€5,828
down €5,828 (-2.4%), from €244,373 to €238,546
- Gross operating margin +€7,721
up €7,721 (+11.1%), from €69,479 to €77,199
- Financial charges -€1,010
down €1,010 (-16.6%), from €6,077 to €5,067
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 | €439,279 | €456,825 | +€17,546 | +4.0% |
| Fixed assets | 21/28 | €250,105 | €224,118 | -€25,987 | -10.4% |
| Tangible fixed assets | 22/27 | €250,105 | €224,118 | -€25,987 | -10.4% |
| Land and buildings | 22 | €222,706 | €205,501 | -€17,205 | -7.7% |
| Plant, machinery and equipment | 23 | €17,178 | €11,900 | -€5,278 | -30.7% |
| Furniture and vehicles | 24 | €10,221 | €6,717 | -€3,504 | -34.3% |
| Current assets | 29/58 | €189,173 | €232,707 | +€43,534 | +23.0% |
| Stocks and contracts in progress | 3 | €15,609 | €14,129 | -€1,480 | -9.5% |
| Stocks | 30/36 | €15,609 | €14,129 | -€1,480 | -9.5% |
| Amounts receivable within one year | 40/41 | €6,109 | €5,977 | -€132 | -2.2% |
| Trade receivables | 40 | €5,260 | €5,977 | +€717 | +13.6% |
| Other amounts receivable | 41 | €849 | - | -€849 | |
| Cash at bank and in hand | 54/58 | €163,114 | €207,179 | +€44,064 | +27.0% |
| Deferred charges and accrued income | 490/1 | €4,341 | €5,423 | +€1,082 | +24.9% |
| Total equity and liabilities | 10/49 | €439,279 | €456,825 | +€17,546 | +4.0% |
| Equity | 10/15 | -€32,807 | €9,917 | +€42,724 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,407 | -€8,683 | +€42,724 | +83.1% |
| Amounts payable | 17/49 | €472,085 | €446,908 | -€25,178 | -5.3% |
| Amounts payable after more than one year | 17 | €192,040 | €175,044 | -€16,996 | -8.9% |
| Financial debts | 170/4 | €192,040 | €175,044 | -€16,996 | -8.9% |
| Amounts payable within one year | 42/48 | €280,021 | €271,864 | -€8,157 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | €16,616 | €16,996 | +€380 | +2.3% |
| Trade debts | 44 | €19,032 | €16,201 | -€2,831 | -14.9% |
| Suppliers | 440/4 | €19,032 | €16,201 | -€2,831 | -14.9% |
| Taxes, remuneration and social security | 45 | - | €122 | +€122 | |
| Taxes | 450/3 | - | €122 | +€122 | |
| Other amounts payable | 47/48 | €244,373 | €238,546 | -€5,828 | -2.4% |
| Accrued charges and deferred income | 492/3 | €25 | - | -€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,888 | €25,987 | +€100 | +0.4% |
| Other operating charges | 640/8 | €3,244 | €3,421 | +€177 | +5.4% |
| Gross operating margin | 9900 | €69,479 | €77,199 | +€7,721 | +11.1% |
| Operating profit (loss) | 9901 | €40,346 | €47,791 | +€7,444 | +18.5% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €6,077 | €5,067 | -€1,010 | -16.6% |
| Recurring financial charges | 65 | €6,077 | €5,067 | -€1,010 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €34,279 | €42,724 | +€8,445 | +24.6% |
| Profit (loss) for the period | 9904 | €34,279 | €42,724 | +€8,445 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,279 | €42,724 | +€8,445 | +24.6% |
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 26 October 2026 via checked.be.