Persyn–Technical Consultancy: 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–Technical Consultancy
Largest movements
- Current investments -€26,232
down €26,232 (-13.1%), from €200,784 to €174,552
- Cash -€3,851
down €3,851 (-45.0%), from €8,562 to €4,712
mainly Contributions, distributions and other (-€127,958) and Tax, wage and social debts (-€9,184)
- Profit (loss) carried forward -€71,497
down €71,497 (-100.0%), from €71,497 to €0
- Other debts +€55,042
up €55,042 (+3076.7%), from €1,789 to €56,831
- Tax, wage and social debts -€9,184
down €9,184 (-78.9%), from €11,646 to €2,462
of which Taxes: -€6,034
- Gross operating margin -€20,239
down €20,239 (-21.9%), from €92,282 to €72,043
- Taxes -€3,996
down €3,996 (-20.6%), from €19,409 to €15,413
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 | €231,325 | €205,181 | -€26,144 | -11.3% |
| Fixed assets | 21/28 | €1,874 | €3,596 | +€1,722 | +91.9% |
| Tangible fixed assets | 22/27 | €1,819 | €3,541 | +€1,722 | +94.6% |
| Plant, machinery and equipment | 23 | €0 | €1,389 | +€1,389 | |
| Furniture and vehicles | 24 | €1,819 | €2,152 | +€333 | +18.3% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €229,451 | €201,585 | -€27,866 | -12.1% |
| Amounts receivable within one year | 40/41 | €18,100 | €19,380 | +€1,279 | +7.1% |
| Trade receivables | 40 | €15,604 | €15,895 | +€291 | +1.9% |
| Other amounts receivable | 41 | €2,496 | €3,485 | +€989 | +39.6% |
| Current investments | 50/53 | €200,784 | €174,552 | -€26,232 | -13.1% |
| Cash at bank and in hand | 54/58 | €8,562 | €4,712 | -€3,851 | -45.0% |
| Deferred charges and accrued income | 490/1 | €2,005 | €2,943 | +€938 | +46.8% |
| Total equity and liabilities | 10/49 | €231,325 | €205,181 | -€26,144 | -11.3% |
| Equity | 10/15 | €214,638 | €143,141 | -€71,497 | -33.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €138,141 | €138,141 | = | 0.0% |
| Distributable reserves | 133 | €138,141 | €138,141 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,497 | €0 | -€71,497 | -100.0% |
| Amounts payable | 17/49 | €16,687 | €62,040 | +€45,353 | +271.8% |
| Amounts payable within one year | 42/48 | €16,687 | €61,922 | +€45,236 | +271.1% |
| Trade debts | 44 | €3,252 | €2,629 | -€623 | -19.2% |
| Suppliers | 440/4 | €3,252 | €2,629 | -€623 | -19.2% |
| Taxes, remuneration and social security | 45 | €11,646 | €2,462 | -€9,184 | -78.9% |
| Taxes | 450/3 | €8,496 | €2,462 | -€6,034 | -71.0% |
| Remuneration and social security | 454/9 | €3,150 | €0 | -€3,150 | -100.0% |
| Other amounts payable | 47/48 | €1,789 | €56,831 | +€55,042 | +3076.7% |
| Accrued charges and deferred income | 492/3 | - | €118 | +€118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €1,260 | +€410 | +48.3% |
| Other operating charges | 640/8 | €589 | €667 | +€77 | +13.1% |
| Gross operating margin | 9900 | €92,282 | €72,043 | -€20,239 | -21.9% |
| Operating profit (loss) | 9901 | €90,844 | €70,117 | -€20,727 | -22.8% |
| Financial income | 75/76B | €2,085 | €2,115 | +€29 | +1.4% |
| Recurring financial income | 75 | €2,085 | €2,115 | +€29 | +1.4% |
| Financial charges | 65/66B | €357 | €358 | +€1 | +0.3% |
| Recurring financial charges | 65 | €357 | €358 | +€1 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €92,573 | €71,874 | -€20,699 | -22.4% |
| Income taxes | 67/77 | €19,409 | €15,413 | -€3,996 | -20.6% |
| Profit (loss) for the period | 9904 | €73,163 | €56,461 | -€16,703 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €73,163 | €56,461 | -€16,703 | -22.8% |
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.