PERSOONS CONSULTING: 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.
What changed
PERSOONS CONSULTING
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€324,946
2024 · €314,156+€10,790
Equity
€2.0m
2024 · €2.1m-€11,695
Cash
€406,187
2024 · €337,458+€68,729
Balance sheet total
€2.2m
2024 · €2.1m+€52,276
Largest movements
Assets
- Cash +€68,729
up €68,729 (+20.4%), from €337,458 to €406,187
mainly Net result for the year (+€324,946) and Debts after one year (+€75,000)
Equity and liabilities
- Debts after one year +€75,000
up €75,000 (+1000.0%), from €7,500 to €82,500
- Tax, wage and social debts -€27,020
down €27,020 (-59.0%), from €45,768 to €18,749
Income statement
- Taxes -€9,546
down €9,546 (-11.1%), from €85,912 to €76,366
- Gross operating margin +€7,508
up €7,508 (+3.3%), from €230,453 to €237,961
- Financial income -€5,939
down €5,939 (-3.1%), from €189,337 to €183,398
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.
Result 2024
€314,156
Gross operating margin
+€7,508
Depreciation
+€150
Other operating charges
-€52
Financial income
-€5,939
Financial charges
-€423
Taxes
+€9,546
Result 2025
€324,946
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.
From operations
+€340,157
Investment
-€1,780
Financing
-€269,648
Cash 2024
€337,458
From operations (derived)
+€340,157
Net result for the year
+€324,946
Depreciation
+€15,388
Receivables within one year
+€1,730
Deferred charges and accrued income
+€1,116
Trade debts
+€5,019
Tax, wage and social debts
-€27,020
Other debts
+€18,367
Accrued charges and deferred income
+€611
Investment (derived)
-€1,780
Investment in fixed assets (net)
-€1,780
Financing
-€269,648
Debts after one year
+€75,000
Current portion of long-term debt
-€8,007
Contributions, distributions and other
-€336,641
Cash 2025
€406,187
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,130,804 | €2,183,080 | +€52,276 | +2.5% |
| Fixed assets | 21/28 | €1,766,538 | €1,752,930 | -€13,608 | -0.8% |
| Tangible fixed assets | 22/27 | €41,548 | €27,940 | -€13,608 | -32.8% |
| Plant, machinery and equipment | 23 | - | €4,657 | +€4,657 | |
| Furniture and vehicles | 24 | €14,122 | €6,882 | -€7,239 | -51.3% |
| Other tangible fixed assets | 26 | €27,426 | €16,401 | -€11,026 | -40.2% |
| Financial fixed assets | 28 | €1,724,990 | €1,724,990 | = | 0.0% |
| Current assets | 29/58 | €364,266 | €430,149 | +€65,883 | +18.1% |
| Amounts receivable within one year | 40/41 | €25,361 | €23,631 | -€1,730 | -6.8% |
| Trade receivables | 40 | €24,545 | €23,270 | -€1,275 | -5.2% |
| Other amounts receivable | 41 | €816 | €361 | -€455 | -55.7% |
| Cash at bank and in hand | 54/58 | €337,458 | €406,187 | +€68,729 | +20.4% |
| Deferred charges and accrued income | 490/1 | €1,447 | €332 | -€1,116 | -77.1% |
| Total equity and liabilities | 10/49 | €2,130,804 | €2,183,080 | +€52,276 | +2.5% |
| Equity | 10/15 | €2,051,250 | €2,039,554 | -€11,695 | -0.6% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €2,045,000 | €2,033,304 | -€11,695 | -0.6% |
| Distributable reserves | 133 | €2,045,000 | €2,033,304 | -€11,695 | -0.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €79,554 | €143,525 | +€63,971 | +80.4% |
| Amounts payable after more than one year | 17 | €7,500 | €82,500 | +€75,000 | +1000.0% |
| Other amounts payable | 178/9 | €7,500 | €82,500 | +€75,000 | +1000.0% |
| Amounts payable within one year | 42/48 | €69,587 | €57,947 | -€11,640 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €8,007 | €0 | -€8,007 | -100.0% |
| Trade debts | 44 | €2,285 | €7,305 | +€5,019 | +219.6% |
| Suppliers | 440/4 | €2,285 | €7,305 | +€5,019 | +219.6% |
| Taxes, remuneration and social security | 45 | €45,768 | €18,749 | -€27,020 | -59.0% |
| Taxes | 450/3 | €45,768 | €18,749 | -€27,020 | -59.0% |
| Other amounts payable | 47/48 | €13,526 | €31,894 | +€18,367 | +135.8% |
| Accrued charges and deferred income | 492/3 | €2,468 | €3,078 | +€611 | +24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,538 | €15,388 | -€150 | -1.0% |
| Other operating charges | 640/8 | €1,212 | €1,263 | +€52 | +4.3% |
| Gross operating margin | 9900 | €230,453 | €237,961 | +€7,508 | +3.3% |
| Operating profit (loss) | 9901 | €213,703 | €221,310 | +€7,607 | +3.6% |
| Financial income | 75/76B | €189,337 | €183,398 | -€5,939 | -3.1% |
| Recurring financial income | 75 | €189,337 | €183,398 | -€5,939 | -3.1% |
| Financial charges | 65/66B | €2,973 | €3,396 | +€423 | +14.2% |
| Recurring financial charges | 65 | €2,973 | €3,396 | +€423 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €400,067 | €401,312 | +€1,244 | +0.3% |
| Income taxes | 67/77 | €85,912 | €76,366 | -€9,546 | -11.1% |
| Profit (loss) for the period | 9904 | €314,156 | €324,946 | +€10,790 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €314,156 | €324,946 | +€10,790 | +3.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.