PERSOONS KOEN: 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 KOEN
Largest movements
- Deferred charges and accrued income +€20,484
up €20,484 (+299%), from €6,861 to €27,345
- Tangible fixed assets +€5,190
up €5,190 (+37.7%), from €13,776 to €18,966
of which Furniture and vehicles: +€5,802
- Cash -€5,155
down €5,155 (-76.3%), from €6,759 to €1,604
mainly Deferred charges and accrued income (-€20,484) and Investment in fixed assets (net) (-€9,421)
- Receivables within one year -€4,224
down €4,224 (-19.3%), from €21,880 to €17,656
of which Trade receivables: -€11,934
- Current investments +€3,684
up €3,684 (+39.0%), from €9,450 to €13,134
- Reserves +€20,955
up €20,955 (+49.3%), from €42,544 to €63,500
- Profit (loss) carried forward -€3,426
down €3,426 (-55.1%), from €6,222 to €2,796
- Trade debts +€1,417
up €1,417 (+173%), from €820 to €2,237
- Tax, wage and social debts +€1,033
up €1,033 (+24.4%), from €4,232 to €5,265
- Depreciation -€4,520
down €4,520 (-51.7%), from €8,750 to €4,230
- Financial income +€1,874
up €1,874 (+255%), from €735 to €2,610
- Gross operating margin -€1,252
down €1,252 (-3.0%), from €41,365 to €40,114
- Taxes +€1,082
up €1,082 (+11.6%), from €9,326 to €10,408
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 | €66,646 | €86,626 | +€19,979 | +30.0% |
| Fixed assets | 21/28 | €13,776 | €18,966 | +€5,190 | +37.7% |
| Tangible fixed assets | 22/27 | €13,776 | €18,966 | +€5,190 | +37.7% |
| Land and buildings | 22 | €4,732 | €4,120 | -€612 | -12.9% |
| Furniture and vehicles | 24 | €9,044 | €14,846 | +€5,802 | +64.2% |
| Current assets | 29/58 | €52,870 | €67,659 | +€14,789 | +28.0% |
| Amounts receivable after more than one year | 29 | €7,920 | €7,920 | = | 0.0% |
| Other amounts receivable | 291 | €7,920 | €7,920 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,880 | €17,656 | -€4,224 | -19.3% |
| Trade receivables | 40 | €14,061 | €2,127 | -€11,934 | -84.9% |
| Other amounts receivable | 41 | €7,819 | €15,529 | +€7,710 | +98.6% |
| Current investments | 50/53 | €9,450 | €13,134 | +€3,684 | +39.0% |
| Cash at bank and in hand | 54/58 | €6,759 | €1,604 | -€5,155 | -76.3% |
| Deferred charges and accrued income | 490/1 | €6,861 | €27,345 | +€20,484 | +299% |
| Total equity and liabilities | 10/49 | €66,646 | €86,626 | +€19,979 | +30.0% |
| Equity | 10/15 | €61,166 | €78,696 | +€17,530 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €42,544 | €63,500 | +€20,955 | +49.3% |
| Distributable reserves | 133 | €42,544 | €63,500 | +€20,955 | +49.3% |
| Profit (loss) carried forward | 14 | €6,222 | €2,796 | -€3,426 | -55.1% |
| Amounts payable | 17/49 | €5,480 | €7,930 | +€2,450 | +44.7% |
| Amounts payable within one year | 42/48 | €5,480 | €7,930 | +€2,450 | +44.7% |
| Financial debts | 43 | €427 | €427 | +€0 | +0.1% |
| Credit institutions | 430/8 | €427 | €427 | +€0 | +0.1% |
| Trade debts | 44 | €820 | €2,237 | +€1,417 | +173% |
| Suppliers | 440/4 | €820 | €2,237 | +€1,417 | +173% |
| Taxes, remuneration and social security | 45 | €4,232 | €5,265 | +€1,033 | +24.4% |
| Taxes | 450/3 | €4,232 | €5,265 | +€1,033 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,750 | €4,230 | -€4,520 | -51.7% |
| Other operating charges | 640/8 | €640 | €909 | +€268 | +41.9% |
| Non-recurring operating charges | 66A | €230 | €1,070 | +€841 | +366% |
| Gross operating margin | 9900 | €41,365 | €40,114 | -€1,252 | -3.0% |
| Operating profit (loss) | 9901 | €31,746 | €33,904 | +€2,159 | +6.8% |
| Financial income | 75/76B | €735 | €2,610 | +€1,874 | +255% |
| Recurring financial income | 75 | €735 | €2,610 | +€1,874 | +255% |
| Financial charges | 65/66B | €1,305 | €1,434 | +€129 | +9.9% |
| Recurring financial charges | 65 | €1,305 | €1,434 | +€129 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €31,176 | €35,080 | +€3,904 | +12.5% |
| Income taxes | 67/77 | €9,326 | €10,408 | +€1,082 | +11.6% |
| Profit (loss) for the period | 9904 | €21,850 | €24,672 | +€2,822 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,850 | €24,672 | +€2,822 | +12.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.