Persoonlijk In Training: 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.
Persoonlijk In Training
Largest movements
- Tangible fixed assets -€10,735
down €10,735 (-4.2%), from €254,347 to €243,612
of which Land and buildings: -€11,110
- Receivables within one year +€5,277
up €5,277 (+444%), from €1,190 to €6,466
- Cash +€5,158
up €5,158 (+223%), from €2,312 to €7,470
mainly Depreciation (+€12,428) and Current portion of long-term debt (+€9,197)
- Debts after one year -€9,197
down €9,197 (-4.3%), from €215,719 to €206,523
- Current portion of long-term debt +€9,197
new in 2025: €9,197
- Short-term financial debts -€8,760
no longer reported in 2025 (was €8,760)
- Profit (loss) carried forward +€3,847
up €3,847 (+19.8%), from -€19,456 to -€15,609
- Gross operating margin +€15,148
up €15,148 (+100%), from €15,134 to €30,282
- Financial charges -€4,180
down €4,180 (-27.5%), from €15,205 to €11,025
- Depreciation -€2,259
down €2,259 (-15.4%), from €14,687 to €12,428
- Other operating charges -€1,716
down €1,716 (-36.5%), from €4,698 to €2,982
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 | €257,849 | €257,549 | -€300 | -0.1% |
| Fixed assets | 21/28 | €254,347 | €243,612 | -€10,735 | -4.2% |
| Tangible fixed assets | 22/27 | €254,347 | €243,612 | -€10,735 | -4.2% |
| Land and buildings | 22 | €250,068 | €238,958 | -€11,110 | -4.4% |
| Plant, machinery and equipment | 23 | €4,279 | €3,847 | -€432 | -10.1% |
| Furniture and vehicles | 24 | - | €806 | +€806 | |
| Current assets | 29/58 | €3,502 | €13,937 | +€10,435 | +298% |
| Amounts receivable within one year | 40/41 | €1,190 | €6,466 | +€5,277 | +444% |
| Trade receivables | 40 | €1,190 | €6,466 | +€5,277 | +444% |
| Cash at bank and in hand | 54/58 | €2,312 | €7,470 | +€5,158 | +223% |
| Total equity and liabilities | 10/49 | €257,849 | €257,549 | -€300 | -0.1% |
| Equity | 10/15 | €544 | €4,391 | +€3,847 | +707% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,456 | -€15,609 | +€3,847 | +19.8% |
| Amounts payable | 17/49 | €257,305 | €253,158 | -€4,147 | -1.6% |
| Amounts payable after more than one year | 17 | €215,719 | €206,523 | -€9,197 | -4.3% |
| Financial debts | 170/4 | €215,719 | €206,523 | -€9,197 | -4.3% |
| Amounts payable within one year | 42/48 | €41,586 | €46,635 | +€5,049 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | - | €9,197 | +€9,197 | |
| Financial debts | 43 | €8,760 | - | -€8,760 | |
| Credit institutions | 430/8 | €8,760 | - | -€8,760 | |
| Trade debts | 44 | €3,180 | €5,421 | +€2,241 | +70.5% |
| Suppliers | 440/4 | €3,180 | €5,421 | +€2,241 | +70.5% |
| Taxes, remuneration and social security | 45 | €546 | €2,417 | +€1,872 | +343% |
| Taxes | 450/3 | €546 | €2,417 | +€1,872 | +343% |
| Other amounts payable | 47/48 | €29,100 | €29,600 | +€500 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,687 | €12,428 | -€2,259 | -15.4% |
| Other operating charges | 640/8 | €4,698 | €2,982 | -€1,716 | -36.5% |
| Gross operating margin | 9900 | €15,134 | €30,282 | +€15,148 | +100% |
| Operating profit (loss) | 9901 | -€4,251 | €14,872 | +€19,123 | |
| Financial charges | 65/66B | €15,205 | €11,025 | -€4,180 | -27.5% |
| Recurring financial charges | 65 | €15,205 | €11,025 | -€4,180 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,456 | €3,847 | +€23,303 | |
| Profit (loss) for the period | 9904 | -€19,456 | €3,847 | +€23,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,456 | €3,847 | +€23,303 |
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.