PERSYN SERVICE: 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 SERVICE
Largest movements
- Receivables within one year -€8,016
down €8,016 (-72.1%), from €11,122 to €3,106
of which Other amounts receivable: -€5,117
- Tangible fixed assets -€3,069
down €3,069 (-26.7%), from €11,509 to €8,440
of which Furniture and vehicles: -€5,569
- Other debts -€8,935
down €8,935 (-30.4%), from €29,400 to €20,465
- Debts after one year -€3,782
down €3,782 (-100%), from €3,782 to €0
- Trade debts +€2,285
up €2,285 (+539%), from €424 to €2,708
- Gross operating margin +€4,839
up €4,839 (+18.3%), from €26,436 to €31,275
- Taxes +€3,894
new in 2025: €3,894
- Financial charges -€1,714
down €1,714 (-94.9%), from €1,806 to €92
- Depreciation +€1,250
up €1,250 (+22.4%), from €5,569 to €6,819
- Other operating charges -€500
down €500 (-41.8%), from €1,197 to €697
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 | €40,819 | €30,119 | -€10,700 | -26.2% |
| Fixed assets | 21/28 | €11,509 | €8,440 | -€3,069 | -26.7% |
| Tangible fixed assets | 22/27 | €11,509 | €8,440 | -€3,069 | -26.7% |
| Plant, machinery and equipment | 23 | - | €2,500 | +€2,500 | |
| Furniture and vehicles | 24 | €11,509 | €5,940 | -€5,569 | -48.4% |
| Current assets | 29/58 | €29,310 | €21,679 | -€7,631 | -26.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €11,122 | €3,106 | -€8,016 | -72.1% |
| Trade receivables | 40 | €2,899 | €0 | -€2,899 | -100% |
| Other amounts receivable | 41 | €8,223 | €3,106 | -€5,117 | -62.2% |
| Cash at bank and in hand | 54/58 | €18,188 | €18,572 | +€385 | +2.1% |
| Total equity and liabilities | 10/49 | €40,819 | €30,119 | -€10,700 | -26.2% |
| Equity | 10/15 | €3,147 | €3,122 | -€26 | -0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147 | €122 | -€26 | -17.4% |
| Amounts payable | 17/49 | €37,671 | €26,997 | -€10,674 | -28.3% |
| Amounts payable after more than one year | 17 | €3,782 | €0 | -€3,782 | -100% |
| Financial debts | 170/4 | €3,782 | €0 | -€3,782 | -100% |
| Amounts payable within one year | 42/48 | €33,889 | €26,997 | -€6,892 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €4,066 | €3,782 | -€284 | -7.0% |
| Trade debts | 44 | €424 | €2,708 | +€2,285 | +539% |
| Suppliers | 440/4 | €424 | €2,708 | +€2,285 | +539% |
| Taxes, remuneration and social security | 45 | €0 | €42 | +€42 | |
| Taxes | 450/3 | €0 | €42 | +€42 | |
| Other amounts payable | 47/48 | €29,400 | €20,465 | -€8,935 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,569 | €6,819 | +€1,250 | +22.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,197 | €697 | -€500 | -41.8% |
| Gross operating margin | 9900 | €26,436 | €31,275 | +€4,839 | +18.3% |
| Operating profit (loss) | 9901 | €19,670 | €23,760 | +€4,090 | +20.8% |
| Financial income | 75/76B | €244 | €0 | -€244 | -100% |
| Recurring financial income | 75 | €244 | €0 | -€244 | -100% |
| Financial charges | 65/66B | €1,806 | €92 | -€1,714 | -94.9% |
| Recurring financial charges | 65 | €1,806 | €92 | -€1,714 | -94.9% |
| Profit (loss) for the period before taxes | 9903 | €18,109 | €23,668 | +€5,559 | +30.7% |
| Income taxes | 67/77 | - | €3,894 | +€3,894 | |
| Profit (loss) for the period | 9904 | €18,109 | €19,774 | +€1,665 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,109 | €19,774 | +€1,665 | +9.2% |
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 23 October 2026 via checked.be.