PERSPICUUS CONSULTING: what changed
What changed
PERSPICUUS CONSULTING
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€54,586
2024 · €35,505+€19,081
Equity
€253,843
2024 · €258,414-€4,571
Cash
€240,994
2024 · €184,200+€56,794
Balance sheet total
€481,261
2024 · €479,480+€1,781
Largest movements
Assets
- Cash +€56,794
up €56,794 (+30.8%), from €184,200 to €240,994
mainly Net result for the year (+€54,586) and Receivables within one year (+€36,251)
- Receivables within one year -€36,251
no longer reported in 2025 (was €36,251)
- Tangible fixed assets -€18,582
down €18,582 (-8.9%), from €208,946 to €190,364
of which Land and buildings: -€14,750
Equity and liabilities
- Other debts +€17,907
new in 2025: €17,907
- Debts after one year -€14,476
down €14,476 (-7.6%), from €191,247 to €176,771
Income statement
- Gross operating margin +€24,868
up €24,868 (+29.9%), from €83,237 to €108,105
- Taxes +€10,429
up €10,429 (+55.4%), from €18,818 to €29,247
- Depreciation -€3,851
down €3,851 (-17.2%), from €22,433 to €18,582
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€35,505
Gross operating margin
+€24,868
Depreciation
+€3,851
Other operating charges
+€315
Financial income
+€170
Financial charges
+€306
Taxes
-€10,429
Result 2025
€54,586
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€129,954
Investment
+€180
Financing
-€73,340
Cash 2024
€184,200
From operations (derived)
+€129,954
Net result for the year
+€54,586
Depreciation
+€18,582
Receivables within one year
+€36,251
Trade debts
+€648
Tax, wage and social debts
+€1,980
Other debts
+€17,907
Investment (derived)
+€180
Current investments
+€180
Financing
-€73,340
Debts after one year
-€14,476
Short-term financial debts
+€293
Contributions, distributions and other
-€59,157
Cash 2025
€240,994
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €479,480 | €481,261 | +€1,781 | +0.4% |
| Fixed assets | 21/28 | €208,946 | €190,364 | -€18,582 | -8.9% |
| Tangible fixed assets | 22/27 | €208,946 | €190,364 | -€18,582 | -8.9% |
| Land and buildings | 22 | €178,229 | €163,479 | -€14,750 | -8.3% |
| Plant, machinery and equipment | 23 | €30,560 | €26,885 | -€3,675 | -12.0% |
| Furniture and vehicles | 24 | €157 | €0 | -€157 | -100% |
| Current assets | 29/58 | €270,534 | €290,897 | +€20,363 | +7.5% |
| Amounts receivable after more than one year | 29 | - | €0 | = | |
| Other amounts receivable | 291 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €36,251 | - | -€36,251 | |
| Other amounts receivable | 41 | €36,251 | - | -€36,251 | |
| Current investments | 50/53 | €50,083 | €49,903 | -€180 | -0.4% |
| Cash at bank and in hand | 54/58 | €184,200 | €240,994 | +€56,794 | +30.8% |
| Total equity and liabilities | 10/49 | €479,480 | €481,261 | +€1,781 | +0.4% |
| Equity | 10/15 | €258,414 | €253,843 | -€4,571 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €246,014 | €241,443 | -€4,571 | -1.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €244,154 | €239,583 | -€4,571 | -1.9% |
| Amounts payable | 17/49 | €221,066 | €227,418 | +€6,352 | +2.9% |
| Amounts payable after more than one year | 17 | €191,247 | €176,771 | -€14,476 | -7.6% |
| Financial debts | 170/4 | €191,247 | €176,771 | -€14,476 | -7.6% |
| Amounts payable within one year | 42/48 | €29,819 | €50,647 | +€20,828 | +69.8% |
| Financial debts | 43 | €14,183 | €14,476 | +€293 | +2.1% |
| Credit institutions | 430/8 | €14,183 | €14,476 | +€293 | +2.1% |
| Trade debts | 44 | €632 | €1,280 | +€648 | +103% |
| Suppliers | 440/4 | €632 | €1,280 | +€648 | +103% |
| Taxes, remuneration and social security | 45 | €15,004 | €16,984 | +€1,980 | +13.2% |
| Taxes | 450/3 | €15,004 | €16,984 | +€1,980 | +13.2% |
| Other amounts payable | 47/48 | - | €17,907 | +€17,907 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,433 | €18,582 | -€3,851 | -17.2% |
| Other operating charges | 640/8 | €2,431 | €2,116 | -€315 | -13.0% |
| Gross operating margin | 9900 | €83,237 | €108,105 | +€24,868 | +29.9% |
| Operating profit (loss) | 9901 | €58,373 | €87,407 | +€29,034 | +49.7% |
| Financial income | 75/76B | €544 | €714 | +€170 | +31.3% |
| Recurring financial income | 75 | €544 | €714 | +€170 | +31.3% |
| Financial charges | 65/66B | €4,594 | €4,288 | -€306 | -6.7% |
| Recurring financial charges | 65 | €4,594 | €4,288 | -€306 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €54,323 | €83,833 | +€29,510 | +54.3% |
| Income taxes | 67/77 | €18,818 | €29,247 | +€10,429 | +55.4% |
| Profit (loss) for the period | 9904 | €35,505 | €54,586 | +€19,081 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,505 | €54,586 | +€19,081 | +53.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.