PERSOONS: 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.
PERSOONS
Largest movements
- Financial fixed assets -€512,837
down €512,837 (-45.4%), from €1.1m to €616,406
- Receivables after one year -€203,397
down €203,397 (-35.7%), from €570,500 to €367,103
- Receivables within one year -€58,097
down €58,097 (-41.3%), from €140,704 to €82,607
of which Other amounts receivable: -€58,097
- Profit (loss) carried forward -€617,250
down €617,250, from €498,582 to -€118,668
- Other debts -€148,970
down €148,970 (-45.9%), from €324,330 to €175,359
- Financial charges +€532,613
up €532,613 (+719%), from €74,091 to €606,704
of which Non-recurring financial charges: +€462,890
- Gross operating margin -€111,247
down €111,247 (-98.6%), from €112,791 to €1,544
- Taxes -€14,423
down €14,423 (-93.2%), from €15,482 to €1,060
- Financial income -€9,191
down €9,191 (-76.4%), from €12,027 to €2,836
of which Financial income: -€11,491
- Other operating charges -€2,040
down €2,040 (-21.0%), from €9,719 to €7,679
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,065,798 | €1,288,583 | -€777,215 | -37.6% |
| Fixed assets | 21/28 | €1,143,877 | €627,867 | -€516,010 | -45.1% |
| Tangible fixed assets | 22/27 | €14,634 | €11,461 | -€3,173 | -21.7% |
| Furniture and vehicles | 24 | €1,567 | €895 | -€671 | -42.9% |
| Other tangible fixed assets | 26 | €13,068 | €10,566 | -€2,502 | -19.1% |
| Financial fixed assets | 28 | €1,129,242 | €616,406 | -€512,837 | -45.4% |
| Current assets | 29/58 | €921,921 | €660,716 | -€261,205 | -28.3% |
| Amounts receivable after more than one year | 29 | €570,500 | €367,103 | -€203,397 | -35.7% |
| Other amounts receivable | 291 | €570,500 | €367,103 | -€203,397 | -35.7% |
| Amounts receivable within one year | 40/41 | €140,704 | €82,607 | -€58,097 | -41.3% |
| Trade receivables | 40 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 41 | €90,704 | €32,607 | -€58,097 | -64.1% |
| Current investments | 50/53 | €207,883 | €210,190 | +€2,307 | +1.1% |
| Cash at bank and in hand | 54/58 | €2,834 | €540 | -€2,294 | -80.9% |
| Deferred charges and accrued income | 490/1 | - | €276 | +€276 | |
| Total equity and liabilities | 10/49 | €2,065,798 | €1,288,583 | -€777,215 | -37.6% |
| Equity | 10/15 | €797,754 | €180,504 | -€617,250 | -77.4% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €243,396 | €243,396 | = | 0.0% |
| Non-distributable reserves | 130/1 | €235,763 | - | -€235,763 | |
| Reserves not available under the articles | 1311 | €235,763 | - | -€235,763 | |
| Tax-exempt reserves | 132 | €2,055 | €2,055 | = | 0.0% |
| Distributable reserves | 133 | €5,578 | €241,341 | +€235,763 | +4,227% |
| Profit (loss) carried forward | 14 | €498,582 | -€118,668 | -€617,250 | |
| Amounts payable | 17/49 | €1,268,044 | €1,108,079 | -€159,965 | -12.6% |
| Amounts payable after more than one year | 17 | €538,761 | €539,847 | +€1,086 | +0.2% |
| Financial debts | 170/4 | €538,761 | €539,847 | +€1,086 | +0.2% |
| Amounts payable within one year | 42/48 | €729,283 | €568,232 | -€161,051 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €179,320 | €172,195 | -€7,125 | -4.0% |
| Financial debts | 43 | €150,000 | €156,114 | +€6,114 | +4.1% |
| Credit institutions | 430/8 | €150,000 | €156,114 | +€6,114 | +4.1% |
| Trade debts | 44 | €51,689 | €46,152 | -€5,536 | -10.7% |
| Suppliers | 440/4 | €51,689 | €46,152 | -€5,536 | -10.7% |
| Taxes, remuneration and social security | 45 | €23,944 | €18,411 | -€5,533 | -23.1% |
| Taxes | 450/3 | €23,944 | €18,411 | -€5,533 | -23.1% |
| Other amounts payable | 47/48 | €324,330 | €175,359 | -€148,970 | -45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,703 | €3,173 | -€530 | -14.3% |
| Other operating charges | 640/8 | €9,719 | €7,679 | -€2,040 | -21.0% |
| Non-recurring operating charges | 66A | - | €3,014 | +€3,014 | |
| Gross operating margin | 9900 | €112,791 | €1,544 | -€111,247 | -98.6% |
| Operating profit (loss) | 9901 | €99,369 | -€12,322 | -€111,692 | |
| Financial income | 75/76B | €12,027 | €2,836 | -€9,191 | -76.4% |
| Recurring financial income | 75 | €12,027 | €536 | -€11,491 | -95.5% |
| Non-recurring financial income | 76B | - | €2,300 | +€2,300 | |
| Financial charges | 65/66B | €74,091 | €606,704 | +€532,613 | +719% |
| Recurring financial charges | 65 | €73,091 | €142,813 | +€69,723 | +95.4% |
| Non-recurring financial charges | 66B | €1,000 | €463,890 | +€462,890 | +46,289% |
| Profit (loss) for the period before taxes | 9903 | €37,306 | -€616,190 | -€653,496 | |
| Income taxes | 67/77 | €15,482 | €1,060 | -€14,423 | -93.2% |
| Profit (loss) for the period | 9904 | €21,824 | -€617,250 | -€639,073 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,824 | -€617,250 | -€639,073 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.