PERSOONS: what changed
Two fiscal 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
- Receivables within one year +€11,501
up €11,501 (+22.2%), from €51,695 to €63,196
of which Other amounts receivable: +€10,416
- Cash -€2,962
down €2,962 (-8.8%), from €33,742 to €30,780
mainly Contributions, distributions and other (-€29,000) and Receivables within one year (-€11,501)
- Deferred charges and accrued income +€2,876
up €2,876 (+455.5%), from €631 to €3,507
- Other debts +€19,000
up €19,000 (+190.0%), from €10,000 to €29,000
- Reserves -€4,020
down €4,020 (-7.4%), from €54,131 to €50,111
of which Distributable reserves: -€4,020
- Trade debts -€2,638
down €2,638 (-8.7%), from €30,432 to €27,794
- Tax, wage and social debts -€1,657
down €1,657 (-22.3%), from €7,421 to €5,764
- Gross operating margin -€6,961
down €6,961 (-16.4%), from €42,396 to €35,435
- Taxes -€1,995
down €1,995 (-19.1%), from €10,421 to €8,426
- Financial charges -€1,252
down €1,252 (-42.3%), from €2,957 to €1,705
- Other operating charges +€631
up €631 (+18.5%), from €3,409 to €4,039
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 | €126,038 | €136,728 | +€10,690 | +8.5% |
| Fixed assets | 21/28 | €1,995 | €1,896 | -€99 | -5.0% |
| Tangible fixed assets | 22/27 | €495 | €396 | -€99 | -20.0% |
| Land and buildings | 22 | €495 | €396 | -€99 | -20.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €124,042 | €134,831 | +€10,789 | +8.7% |
| Stocks and contracts in progress | 3 | €37,974 | €37,348 | -€626 | -1.6% |
| Stocks | 30/36 | €37,974 | €37,348 | -€626 | -1.6% |
| Amounts receivable within one year | 40/41 | €51,695 | €63,196 | +€11,501 | +22.2% |
| Trade receivables | 40 | €0 | €1,085 | +€1,085 | |
| Other amounts receivable | 41 | €51,695 | €62,111 | +€10,416 | +20.1% |
| Cash at bank and in hand | 54/58 | €33,742 | €30,780 | -€2,962 | -8.8% |
| Deferred charges and accrued income | 490/1 | €631 | €3,507 | +€2,876 | +455.5% |
| Total equity and liabilities | 10/49 | €126,038 | €136,728 | +€10,690 | +8.5% |
| Equity | 10/15 | €78,185 | €74,169 | -€4,015 | -5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,131 | €50,111 | -€4,020 | -7.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €54,131 | €50,111 | -€4,020 | -7.4% |
| Profit (loss) carried forward | 14 | €5,454 | €5,459 | +€5 | +0.1% |
| Amounts payable | 17/49 | €47,853 | €62,558 | +€14,705 | +30.7% |
| Amounts payable within one year | 42/48 | €47,853 | €62,558 | +€14,705 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,432 | €27,794 | -€2,638 | -8.7% |
| Suppliers | 440/4 | €30,432 | €27,794 | -€2,638 | -8.7% |
| Taxes, remuneration and social security | 45 | €7,421 | €5,764 | -€1,657 | -22.3% |
| Taxes | 450/3 | €7,421 | €5,764 | -€1,657 | -22.3% |
| Other amounts payable | 47/48 | €10,000 | €29,000 | +€19,000 | +190.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99 | €99 | = | 0.0% |
| Other operating charges | 640/8 | €3,409 | €4,039 | +€631 | +18.5% |
| Gross operating margin | 9900 | €42,396 | €35,435 | -€6,961 | -16.4% |
| Operating profit (loss) | 9901 | €38,888 | €31,297 | -€7,592 | -19.5% |
| Financial income | 75/76B | €3,697 | €3,820 | +€122 | +3.3% |
| Recurring financial income | 75 | €3,697 | €3,820 | +€122 | +3.3% |
| Financial charges | 65/66B | €2,957 | €1,705 | -€1,252 | -42.3% |
| Recurring financial charges | 65 | €2,957 | €1,705 | -€1,252 | -42.3% |
| Profit (loss) for the period before taxes | 9903 | €39,628 | €33,411 | -€6,217 | -15.7% |
| Income taxes | 67/77 | €10,421 | €8,426 | -€1,995 | -19.1% |
| Profit (loss) for the period | 9904 | €29,207 | €24,985 | -€4,222 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,207 | €24,985 | -€4,222 | -14.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.