Simon Persson Consulting: 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.
Simon Persson Consulting
Largest movements
- Current investments +€50,729
up €50,729 (+59.7%), from €84,939 to €135,668
- Cash +€31,043
up €31,043 (+103%), from €30,257 to €61,300
mainly Net result for the year (+€54,000) and Receivables within one year (+€18,331)
- Receivables within one year -€18,331
down €18,331 (-45.4%), from €40,341 to €22,010
of which Trade receivables: -€18,208
- Profit (loss) carried forward +€54,000
new in 2025: €54,000
- Tax, wage and social debts +€9,016
up €9,016 (+137%), from €6,600 to €15,616
- Gross operating margin -€21,346
down €21,346 (-23.5%), from €90,815 to €69,469
- Taxes -€7,953
down €7,953 (-33.1%), from €23,993 to €16,040
- Financial income +€1,041
new in 2025: €1,041
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 | €155,537 | €218,978 | +€63,441 | +40.8% |
| Current assets | 29/58 | €155,537 | €218,978 | +€63,441 | +40.8% |
| Amounts receivable within one year | 40/41 | €40,341 | €22,010 | -€18,331 | -45.4% |
| Trade receivables | 40 | €39,506 | €21,298 | -€18,208 | -46.1% |
| Other amounts receivable | 41 | €835 | €712 | -€123 | -14.7% |
| Current investments | 50/53 | €84,939 | €135,668 | +€50,729 | +59.7% |
| Cash at bank and in hand | 54/58 | €30,257 | €61,300 | +€31,043 | +103% |
| Total equity and liabilities | 10/49 | €155,537 | €218,978 | +€63,441 | +40.8% |
| Equity | 10/15 | €147,456 | €201,456 | +€54,000 | +36.6% |
| Reserves | 13 | €147,456 | €147,456 | = | 0.0% |
| Distributable reserves | 133 | €147,456 | €147,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €54,000 | +€54,000 | |
| Amounts payable | 17/49 | €8,081 | €17,522 | +€9,441 | +117% |
| Amounts payable within one year | 42/48 | €7,737 | €16,494 | +€8,757 | +113% |
| Trade debts | 44 | €809 | €800 | -€9 | -1.1% |
| Suppliers | 440/4 | €809 | €800 | -€9 | -1.1% |
| Taxes, remuneration and social security | 45 | €6,600 | €15,616 | +€9,016 | +137% |
| Taxes | 450/3 | €6,600 | €15,616 | +€9,016 | +137% |
| Other amounts payable | 47/48 | €328 | €78 | -€250 | -76.2% |
| Accrued charges and deferred income | 492/3 | €344 | €1,028 | +€684 | +199% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | - | -€333 | |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | €90,815 | €69,469 | -€21,346 | -23.5% |
| Operating profit (loss) | 9901 | €90,048 | €69,082 | -€20,966 | -23.3% |
| Financial income | 75/76B | - | €1,041 | +€1,041 | |
| Recurring financial income | 75 | - | €1,041 | +€1,041 | |
| Financial charges | 65/66B | €55 | €83 | +€28 | +50.9% |
| Recurring financial charges | 65 | €55 | €83 | +€28 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €89,993 | €70,040 | -€19,953 | -22.2% |
| Income taxes | 67/77 | €23,993 | €16,040 | -€7,953 | -33.1% |
| Profit (loss) for the period | 9904 | €66,000 | €54,000 | -€12,000 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,000 | €54,000 | -€12,000 | -18.2% |
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 14 October 2026 via checked.be.