PERSOTRONICS: 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.
PERSOTRONICS
Largest movements
- Cash +€1,775
up €1,775 (+7.2%), from €24,489 to €26,264
mainly Net result for the year (+€1,222) and Deferred charges and accrued income (+€569)
- Deferred charges and accrued income -€569
down €569 (-100%), from €569 to €0
- Profit (loss) carried forward +€1,222
up €1,222, from -€84 to €1,138
- Accrued charges and deferred income -€387
down €387 (-100%), from €387 to €0
- Gross operating margin +€1,284
up €1,284 (+276%), from €465 to €1,748
- Other operating charges +€104
up €104 (+31.2%), from €333 to €437
- Taxes -€100
down €100 (-57.8%), from €172 to €73
- Financial income -€48
down €48 (-34.7%), from €137 to €89
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 | €32,239 | €33,334 | +€1,095 | +3.4% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €32,239 | €33,334 | +€1,095 | +3.4% |
| Stocks and contracts in progress | 3 | €4,136 | €4,136 | = | 0.0% |
| Stocks | 30/36 | €4,136 | €4,136 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,045 | €2,934 | -€111 | -3.6% |
| Trade receivables | 40 | €2,974 | €2,866 | -€108 | -3.6% |
| Other amounts receivable | 41 | €71 | €68 | -€3 | -4.6% |
| Cash at bank and in hand | 54/58 | €24,489 | €26,264 | +€1,775 | +7.2% |
| Deferred charges and accrued income | 490/1 | €569 | €0 | -€569 | -100% |
| Total equity and liabilities | 10/49 | €32,239 | €33,334 | +€1,095 | +3.4% |
| Equity | 10/15 | €19,155 | €20,377 | +€1,222 | +6.4% |
| Contributions | 10/11 | €19,239 | €19,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€84 | €1,138 | +€1,222 | |
| Amounts payable | 17/49 | €13,084 | €12,957 | -€126 | -1.0% |
| Amounts payable within one year | 42/48 | €12,696 | €12,957 | +€261 | +2.1% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Taxes, remuneration and social security | 45 | €262 | €224 | -€38 | -14.5% |
| Taxes | 450/3 | €262 | €224 | -€38 | -14.5% |
| Other amounts payable | 47/48 | €12,435 | €12,734 | +€299 | +2.4% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Other operating charges | 640/8 | €333 | €437 | +€104 | +31.2% |
| Gross operating margin | 9900 | €465 | €1,748 | +€1,284 | +276% |
| Operating profit (loss) | 9901 | €131 | €1,311 | +€1,180 | +897% |
| Financial income | 75/76B | €137 | €89 | -€48 | -34.7% |
| Recurring financial income | 75 | €137 | €89 | -€48 | -34.7% |
| Financial charges | 65/66B | €115 | €106 | -€9 | -7.8% |
| Recurring financial charges | 65 | €115 | €106 | -€9 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €153 | €1,294 | +€1,141 | +746% |
| Income taxes | 67/77 | €172 | €73 | -€100 | -57.8% |
| Profit (loss) for the period | 9904 | -€19 | €1,222 | +€1,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19 | €1,222 | +€1,241 |
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 14 October 2026 via checked.be.