PERSYN-MOUTON: 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.
PERSYN-MOUTON
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€120,210
down €120,210 (-11.8%), from €1.0m to €894,880
- Reserves +€59,218
up €59,218 (+10.9%), from €543,638 to €602,856
- Other debts +€29,098
up €29,098 (+11.2%), from €259,712 to €288,810
- Tax, wage and social debts +€25,450
up €25,450 (+286%), from €8,913 to €34,363
- Financial income -€506,843
no longer reported in 2025 (was €506,843)
- Gross operating margin +€68,487
up €68,487 (+70.9%), from €96,637 to €165,124
- Taxes +€18,420
up €18,420 (+2,507%), from €735 to €19,155
- Financial charges +€13,873
up €13,873 (+41.7%), from €33,281 to €47,154
- Depreciation +€10,403
up €10,403 (+36.7%), from €28,322 to €38,725
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 | €2,054,089 | €2,034,513 | -€19,576 | -1.0% |
| Fixed assets | 21/28 | €1,978,689 | €1,961,877 | -€16,812 | -0.8% |
| Tangible fixed assets | 22/27 | €622,689 | €605,877 | -€16,812 | -2.7% |
| Land and buildings | 22 | €610,646 | €593,916 | -€16,729 | -2.7% |
| Plant, machinery and equipment | 23 | €12,043 | €11,961 | -€83 | -0.7% |
| Financial fixed assets | 28 | €1,356,000 | €1,356,000 | = | 0.0% |
| Current assets | 29/58 | €75,400 | €72,635 | -€2,764 | -3.7% |
| Amounts receivable within one year | 40/41 | €35,090 | €23,619 | -€11,471 | -32.7% |
| Trade receivables | 40 | €35,090 | €23,619 | -€11,471 | -32.7% |
| Cash at bank and in hand | 54/58 | €37,192 | €46,274 | +€9,082 | +24.4% |
| Deferred charges and accrued income | 490/1 | €3,117 | €2,743 | -€375 | -12.0% |
| Total equity and liabilities | 10/49 | €2,054,089 | €2,034,513 | -€19,576 | -1.0% |
| Equity | 10/15 | €643,638 | €702,856 | +€59,218 | +9.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €543,638 | €602,856 | +€59,218 | +10.9% |
| Distributable reserves | 133 | €543,638 | €602,856 | +€59,218 | +10.9% |
| Amounts payable | 17/49 | €1,410,451 | €1,331,656 | -€78,794 | -5.6% |
| Amounts payable after more than one year | 17 | €1,015,090 | €894,880 | -€120,210 | -11.8% |
| Financial debts | 170/4 | €1,015,090 | €894,880 | -€120,210 | -11.8% |
| Amounts payable within one year | 42/48 | €395,360 | €436,777 | +€41,416 | +10.5% |
| Current portion of amounts payable after more than one year | 42 | €110,964 | €110,964 | -€0 | 0.0% |
| Trade debts | 44 | €15,771 | €2,640 | -€13,131 | -83.3% |
| Suppliers | 440/4 | €15,771 | €2,640 | -€13,131 | -83.3% |
| Taxes, remuneration and social security | 45 | €8,913 | €34,363 | +€25,450 | +286% |
| Taxes | 450/3 | €8,913 | €34,363 | +€25,450 | +286% |
| Other amounts payable | 47/48 | €259,712 | €288,810 | +€29,098 | +11.2% |
| Non-recurring operating income | 76A | - | €988 | +€988 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,322 | €38,725 | +€10,403 | +36.7% |
| Other operating charges | 640/8 | €1,136 | €872 | -€264 | -23.2% |
| Gross operating margin | 9900 | €96,637 | €165,124 | +€68,487 | +70.9% |
| Operating profit (loss) | 9901 | €67,180 | €125,527 | +€58,347 | +86.9% |
| Financial income | 75/76B | €506,843 | - | -€506,843 | |
| Recurring financial income | 75 | €506,843 | - | -€506,843 | |
| Financial charges | 65/66B | €33,281 | €47,154 | +€13,873 | +41.7% |
| Recurring financial charges | 65 | €33,281 | €47,154 | +€13,873 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €540,742 | €78,373 | -€462,369 | -85.5% |
| Income taxes | 67/77 | €735 | €19,155 | +€18,420 | +2,507% |
| Profit (loss) for the period | 9904 | €540,007 | €59,218 | -€480,790 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €540,007 | €59,218 | -€480,790 | -89.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.