PERSOONS: what changed
What changed
PERSOONS
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€18,353
2024 · -€617,250+€635,603
Equity
€198,857
2024 · €180,504+€18,353
Cash
€6,339
2024 · €540+€5,799
Balance sheet total
€1.0m
2024 · €1.3m-€274,530
Largest movements
Assets
- Current investments -€176,639
down €176,639 (-84.0%), from €210,190 to €33,551
- Receivables within one year -€54,090
down €54,090 (-65.5%), from €82,607 to €28,516
of which Trade receivables: -€50,000
- Receivables after one year -€47,650
down €47,650 (-13.0%), from €367,103 to €319,453
Equity and liabilities
- Debts after one year -€167,077
down €167,077 (-30.9%), from €539,847 to €372,769
- Current portion of long-term debt -€71,173
down €71,173 (-41.3%), from €172,195 to €101,022
- Trade debts -€32,373
down €32,373 (-70.1%), from €46,152 to €13,779
- Profit (loss) carried forward +€18,353
up €18,353 (+15.5%), from -€118,668 to -€100,314
Income statement
- Financial charges -€560,963
down €560,963 (-92.5%), from €606,704 to €45,741
of which Non-recurring financial charges: -€463,890
- Gross operating margin +€64,879
up €64,879 (+4,201%), from €1,544 to €66,423
- Financial income +€9,079
up €9,079 (+320%), from €2,836 to €11,915
of which Non-recurring financial income: +€6,200
- Other operating charges +€2,467
up €2,467 (+32.1%), from €7,679 to €10,146
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€617,250
Gross operating margin
+€64,879
Other operating charges
-€2,467
Other operating items
+€3,014
Financial income
+€9,079
Financial charges
+€560,963
Taxes
+€135
Result 2025
€18,353
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€75,025
Investment
+€175,139
Financing
-€244,365
Cash 2024
€540
From operations (derived)
+€75,025
Net result for the year
+€18,353
Depreciation
+€3,173
Receivables after one year
+€47,650
Receivables within one year
+€54,090
Deferred charges and accrued income
+€276
Trade debts
-€32,373
Tax, wage and social debts
-€6,869
Other debts
-€9,276
Investment (derived)
+€175,139
Investment in fixed assets (net)
-€1,500
Current investments
+€176,639
Financing
-€244,365
Debts after one year
-€167,077
Current portion of long-term debt
-€71,173
Short-term financial debts
-€6,114
Cash 2025
€6,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,288,583 | €1,014,053 | -€274,530 | -21.3% |
| Fixed assets | 21/28 | €627,867 | €626,193 | -€1,673 | -0.3% |
| Tangible fixed assets | 22/27 | €11,461 | €8,288 | -€3,173 | -27.7% |
| Furniture and vehicles | 24 | €895 | €224 | -€671 | -75.0% |
| Other tangible fixed assets | 26 | €10,566 | €8,064 | -€2,502 | -23.7% |
| Financial fixed assets | 28 | €616,406 | €617,906 | +€1,500 | +0.2% |
| Current assets | 29/58 | €660,716 | €387,860 | -€272,856 | -41.3% |
| Amounts receivable after more than one year | 29 | €367,103 | €319,453 | -€47,650 | -13.0% |
| Other amounts receivable | 291 | €367,103 | €319,453 | -€47,650 | -13.0% |
| Amounts receivable within one year | 40/41 | €82,607 | €28,516 | -€54,090 | -65.5% |
| Trade receivables | 40 | €50,000 | - | -€50,000 | |
| Other amounts receivable | 41 | €32,607 | €28,516 | -€4,090 | -12.5% |
| Current investments | 50/53 | €210,190 | €33,551 | -€176,639 | -84.0% |
| Cash at bank and in hand | 54/58 | €540 | €6,339 | +€5,799 | +1,074% |
| Deferred charges and accrued income | 490/1 | €276 | - | -€276 | |
| Total equity and liabilities | 10/49 | €1,288,583 | €1,014,053 | -€274,530 | -21.3% |
| Equity | 10/15 | €180,504 | €198,857 | +€18,353 | +10.2% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €243,396 | €243,396 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,055 | €2,055 | = | 0.0% |
| Distributable reserves | 133 | €241,341 | €241,341 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,668 | -€100,314 | +€18,353 | +15.5% |
| Amounts payable | 17/49 | €1,108,079 | €815,196 | -€292,883 | -26.4% |
| Amounts payable after more than one year | 17 | €539,847 | €372,769 | -€167,077 | -30.9% |
| Financial debts | 170/4 | €539,847 | €372,769 | -€167,077 | -30.9% |
| Amounts payable within one year | 42/48 | €568,232 | €442,426 | -€125,805 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €172,195 | €101,022 | -€71,173 | -41.3% |
| Financial debts | 43 | €156,114 | €150,000 | -€6,114 | -3.9% |
| Credit institutions | 430/8 | €156,114 | €150,000 | -€6,114 | -3.9% |
| Trade debts | 44 | €46,152 | €13,779 | -€32,373 | -70.1% |
| Suppliers | 440/4 | €46,152 | €13,779 | -€32,373 | -70.1% |
| Taxes, remuneration and social security | 45 | €18,411 | €11,542 | -€6,869 | -37.3% |
| Taxes | 450/3 | €18,411 | €11,542 | -€6,869 | -37.3% |
| Other amounts payable | 47/48 | €175,359 | €166,084 | -€9,276 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,173 | €3,173 | = | 0.0% |
| Other operating charges | 640/8 | €7,679 | €10,146 | +€2,467 | +32.1% |
| Non-recurring operating charges | 66A | €3,014 | - | -€3,014 | |
| Gross operating margin | 9900 | €1,544 | €66,423 | +€64,879 | +4,201% |
| Operating profit (loss) | 9901 | -€12,322 | €53,103 | +€65,426 | |
| Financial income | 75/76B | €2,836 | €11,915 | +€9,079 | +320% |
| Recurring financial income | 75 | €536 | €3,415 | +€2,879 | +537% |
| Non-recurring financial income | 76B | €2,300 | €8,500 | +€6,200 | +270% |
| Financial charges | 65/66B | €606,704 | €45,741 | -€560,963 | -92.5% |
| Recurring financial charges | 65 | €142,813 | €45,741 | -€97,073 | -68.0% |
| Non-recurring financial charges | 66B | €463,890 | - | -€463,890 | |
| Profit (loss) for the period before taxes | 9903 | -€616,190 | €19,278 | +€635,468 | |
| Income taxes | 67/77 | €1,060 | €925 | -€135 | -12.8% |
| Profit (loss) for the period | 9904 | -€617,250 | €18,353 | +€635,603 | |
| Profit (loss) for the period to be appropriated | 9905 | -€617,250 | €18,353 | +€635,603 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.