Persyn-Stock: 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-Stock
Largest movements
- Tangible fixed assets +€106,110
up €106,110 (+76.1%), from €139,398 to €245,508
of which Plant, machinery and equipment: +€119,066
- Cash +€19,209
up €19,209 (+47.2%), from €40,718 to €59,927
mainly Debts after one year (+€82,279) and Depreciation (+€52,338)
- Receivables within one year -€8,510
down €8,510 (-22.5%), from €37,899 to €29,389
of which Trade receivables: -€5,416
- Debts after one year +€82,279
up €82,279, from €0 to €82,279
- Reserves +€44,177
up €44,177 (+57.1%), from €77,399 to €121,576
- Trade debts -€21,318
down €21,318 (-60.9%), from €35,002 to €13,684
- Current portion of long-term debt +€3,699
up €3,699 (+19.4%), from €19,032 to €22,731
- Other debts +€3,413
up €3,413 (+10.8%), from €31,493 to €34,906
- Depreciation +€27,205
up €27,205 (+108%), from €25,132 to €52,338
- Gross operating margin +€18,436
up €18,436 (+19.0%), from €97,210 to €115,646
- Taxes -€5,373
down €5,373 (-29.6%), from €18,130 to €12,757
- Financial charges +€2,327
up €2,327 (+74.8%), from €3,109 to €5,436
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 | €220,810 | €335,078 | +€114,268 | +51.7% |
| Fixed assets | 21/28 | €139,533 | €245,643 | +€106,110 | +76.0% |
| Tangible fixed assets | 22/27 | €139,398 | €245,508 | +€106,110 | +76.1% |
| Plant, machinery and equipment | 23 | €98,148 | €217,214 | +€119,066 | +121% |
| Furniture and vehicles | 24 | €41,250 | €28,294 | -€12,956 | -31.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €81,277 | €89,435 | +€8,158 | +10.0% |
| Amounts receivable within one year | 40/41 | €37,899 | €29,389 | -€8,510 | -22.5% |
| Trade receivables | 40 | €30,289 | €24,873 | -€5,416 | -17.9% |
| Other amounts receivable | 41 | €7,610 | €4,517 | -€3,094 | -40.7% |
| Cash at bank and in hand | 54/58 | €40,718 | €59,927 | +€19,209 | +47.2% |
| Deferred charges and accrued income | 490/1 | €2,660 | €119 | -€2,541 | -95.5% |
| Total equity and liabilities | 10/49 | €220,810 | €335,078 | +€114,268 | +51.7% |
| Equity | 10/15 | €102,399 | €146,576 | +€44,177 | +43.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €77,399 | €121,576 | +€44,177 | +57.1% |
| Distributable reserves | 133 | €77,399 | €121,576 | +€44,177 | +57.1% |
| Amounts payable | 17/49 | €118,411 | €188,502 | +€70,091 | +59.2% |
| Amounts payable after more than one year | 17 | €0 | €82,279 | +€82,279 | |
| Financial debts | 170/4 | €0 | €82,279 | +€82,279 | |
| Amounts payable within one year | 42/48 | €116,622 | €102,508 | -€14,114 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €19,032 | €22,731 | +€3,699 | +19.4% |
| Trade debts | 44 | €35,002 | €13,684 | -€21,318 | -60.9% |
| Suppliers | 440/4 | €35,002 | €13,684 | -€21,318 | -60.9% |
| Taxes, remuneration and social security | 45 | €31,096 | €31,187 | +€91 | +0.3% |
| Taxes | 450/3 | €31,096 | €31,187 | +€91 | +0.3% |
| Other amounts payable | 47/48 | €31,493 | €34,906 | +€3,413 | +10.8% |
| Accrued charges and deferred income | 492/3 | €1,789 | €3,715 | +€1,926 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,132 | €52,338 | +€27,205 | +108% |
| Other operating charges | 640/8 | €1,714 | €1,270 | -€444 | -25.9% |
| Gross operating margin | 9900 | €97,210 | €115,646 | +€18,436 | +19.0% |
| Operating profit (loss) | 9901 | €70,364 | €62,038 | -€8,326 | -11.8% |
| Financial income | 75/76B | - | €332 | +€332 | |
| Recurring financial income | 75 | - | €332 | +€332 | |
| Financial charges | 65/66B | €3,109 | €5,436 | +€2,327 | +74.8% |
| Recurring financial charges | 65 | €3,109 | €5,436 | +€2,327 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €67,255 | €56,934 | -€10,320 | -15.3% |
| Income taxes | 67/77 | €18,130 | €12,757 | -€5,373 | -29.6% |
| Profit (loss) for the period | 9904 | €49,124 | €44,177 | -€4,947 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,124 | €44,177 | -€4,947 | -10.1% |
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 19 October 2026 via checked.be.