PERSIST Development: 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.
PERSIST Development
Largest movements
- Tangible fixed assets -€11,363
down €11,363 (-28.6%), from €39,730 to €28,367
- Receivables within one year -€5,952
down €5,952 (-60.9%), from €9,775 to €3,823
of which Other amounts receivable: -€5,009
- Cash +€5,705
up €5,705 (+9.1%), from €62,644 to €68,349
mainly Depreciation (+€11,623) and Receivables within one year (+€5,952)
- Profit (loss) carried forward -€11,140
down €11,140 (-36.8%), from €30,249 to €19,109
- Turnover -€14,151
down €14,151 (-72.6%), from €19,491 to €5,340
- Purchases and services -€6,893
down €6,893 (-54.4%), from €12,669 to €5,777
- Gross operating margin -€5,272
down €5,272 (-77.3%), from €6,821 to €1,549
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 | €112,637 | €100,768 | -€11,870 | -10.5% |
| Formation expenses | 20 | €489 | €229 | -€260 | -53.1% |
| Fixed assets | 21/28 | €39,730 | €28,367 | -€11,363 | -28.6% |
| Tangible fixed assets | 22/27 | €39,730 | €28,367 | -€11,363 | -28.6% |
| Furniture and vehicles | 24 | €39,730 | €28,367 | -€11,363 | -28.6% |
| Current assets | 29/58 | €72,419 | €72,172 | -€247 | -0.3% |
| Amounts receivable within one year | 40/41 | €9,775 | €3,823 | -€5,952 | -60.9% |
| Trade receivables | 40 | €3,630 | €2,686 | -€944 | -26.0% |
| Other amounts receivable | 41 | €6,145 | €1,137 | -€5,009 | -81.5% |
| Cash at bank and in hand | 54/58 | €62,644 | €68,349 | +€5,705 | +9.1% |
| Total equity and liabilities | 10/49 | €112,637 | €100,768 | -€11,870 | -10.5% |
| Equity | 10/15 | €110,249 | €99,109 | -€11,140 | -10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,000 | €75,000 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,249 | €19,109 | -€11,140 | -36.8% |
| Amounts payable | 17/49 | €2,388 | €1,658 | -€730 | -30.6% |
| Amounts payable within one year | 42/48 | €2,388 | €1,658 | -€730 | -30.6% |
| Trade debts | 44 | €68 | €52 | -€16 | -23.3% |
| Suppliers | 440/4 | €68 | €52 | -€16 | -23.3% |
| Taxes, remuneration and social security | 45 | €612 | €372 | -€240 | -39.3% |
| Taxes | 450/3 | €612 | €372 | -€240 | -39.3% |
| Other amounts payable | 47/48 | €1,708 | €1,234 | -€474 | -27.7% |
| Turnover | 70 | €19,491 | €5,340 | -€14,151 | -72.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €12,669 | €5,777 | -€6,893 | -54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,700 | €11,623 | -€77 | -0.7% |
| Other operating charges | 640/8 | €708 | €695 | -€13 | -1.8% |
| Gross operating margin | 9900 | €6,821 | €1,549 | -€5,272 | -77.3% |
| Operating profit (loss) | 9901 | -€5,587 | -€10,769 | -€5,182 | -92.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €189 | €182 | -€7 | -3.6% |
| Recurring financial charges | 65 | €189 | €182 | -€7 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,776 | -€10,941 | -€5,166 | -89.4% |
| Income taxes | 67/77 | €170 | €199 | +€28 | +16.6% |
| Profit (loss) for the period | 9904 | -€5,946 | -€11,140 | -€5,194 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,946 | -€11,140 | -€5,194 | -87.4% |
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 22 October 2026 via checked.be.