PESSOA TWO: 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.
PESSOA TWO
Largest movements
- Receivables within one year -€10,501
down €10,501 (-17.1%), from €61,243 to €50,742
of which Other amounts receivable: -€7,091
- Cash +€1,823
up €1,823 (+8.4%), from €21,619 to €23,442
mainly Receivables within one year (+€10,501) and Net result for the year (+€1,458)
- Trade debts -€10,525
down €10,525 (-63.9%), from €16,468 to €5,943
- Profit (loss) carried forward +€1,458
up €1,458 (+2.8%), from €51,749 to €53,207
- Gross operating margin -€4,002
down €4,002 (-36.7%), from €10,916 to €6,915
- Financial charges +€1,096
up €1,096 (+554.0%), from €198 to €1,293
- Taxes -€980
down €980 (-30.3%), from €3,238 to €2,258
- Other operating charges +€742
up €742 (+83.0%), from €894 to €1,636
- Depreciation +€247
up €247 (+1100.2%), from €22 to €270
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.
Cash bridge derived
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 | €87,186 | €78,239 | -€8,947 | -10.3% |
| Fixed assets | 21/28 | €2,307 | €2,037 | -€270 | -11.7% |
| Tangible fixed assets | 22/27 | €787 | €517 | -€270 | -34.3% |
| Plant, machinery and equipment | 23 | €787 | €517 | -€270 | -34.3% |
| Financial fixed assets | 28 | €1,520 | €1,520 | = | 0.0% |
| Current assets | 29/58 | €84,880 | €76,202 | -€8,678 | -10.2% |
| Amounts receivable within one year | 40/41 | €61,243 | €50,742 | -€10,501 | -17.1% |
| Trade receivables | 40 | €32,788 | €29,378 | -€3,410 | -10.4% |
| Other amounts receivable | 41 | €28,456 | €21,364 | -€7,091 | -24.9% |
| Cash at bank and in hand | 54/58 | €21,619 | €23,442 | +€1,823 | +8.4% |
| Deferred charges and accrued income | 490/1 | €2,018 | €2,018 | = | 0.0% |
| Total equity and liabilities | 10/49 | €87,186 | €78,239 | -€8,947 | -10.3% |
| Equity | 10/15 | €66,009 | €67,467 | +€1,458 | +2.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,749 | €53,207 | +€1,458 | +2.8% |
| Amounts payable | 17/49 | €21,177 | €10,772 | -€10,405 | -49.1% |
| Amounts payable within one year | 42/48 | €21,177 | €10,772 | -€10,405 | -49.1% |
| Current portion of amounts payable after more than one year | 42 | €1,203 | €1,203 | = | 0.0% |
| Trade debts | 44 | €16,468 | €5,943 | -€10,525 | -63.9% |
| Suppliers | 440/4 | €16,468 | €5,943 | -€10,525 | -63.9% |
| Taxes, remuneration and social security | 45 | €2,420 | €2,552 | +€132 | +5.5% |
| Taxes | 450/3 | €2,420 | €2,552 | +€132 | +5.5% |
| Other amounts payable | 47/48 | €1,086 | €1,074 | -€12 | -1.1% |
| Non-recurring operating income | 76A | €1,292 | - | -€1,292 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22 | €270 | +€247 | +1100.2% |
| Other operating charges | 640/8 | €894 | €1,636 | +€742 | +83.0% |
| Gross operating margin | 9900 | €10,916 | €6,915 | -€4,002 | -36.7% |
| Operating profit (loss) | 9901 | €9,999 | €5,009 | -€4,991 | -49.9% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €198 | €1,293 | +€1,096 | +554.0% |
| Recurring financial charges | 65 | €198 | €1,293 | +€1,096 | +554.0% |
| Profit (loss) for the period before taxes | 9903 | €9,808 | €3,716 | -€6,092 | -62.1% |
| Income taxes | 67/77 | €3,238 | €2,258 | -€980 | -30.3% |
| Profit (loss) for the period | 9904 | €6,570 | €1,458 | -€5,112 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,570 | €1,458 | -€5,112 | -77.8% |
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 11 October 2026 via checked.be.