MAKE THE DIFFERENCE (0823.564.939): financials and annual accounts

Annual accounts 2026

micro format, filed on 28-10-2026, 3 days before the deadline

€44,487

▼ 8.6%

€8,633

▼ 62.6%

-€14,722

▼ €27,692

€57,167

▼ 11.5%

39.2%

▼ 14.1 percentage points

2.06

▲ 0.01

Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €180,000. Estimated: probably between €110,000 and €320,000.

Balance sheet

balance sheet total €115,455 on 31-03-2026

What the company ownsHow it is paid for

in euro

Position in the sector

Compare with sector

39.2%

Higher than 58% of 2,612 companies in 2025.

2.06

Higher than 56% of 2,481 companies in 2025.

-12.8%

Higher than 55% of 2,510 companies in 2025.

MAKE THE DIFFERENCE Middle half of the sector 80% of the sector Micro accounts in education (NACE 85)

Staff

€20,610

Staff costs divided by the average number of full-time equivalents.

-1 person

people who joined people who left

In 2026, 1 person joined and 2 left.

Filed annual accounts

as filed with the National Bank, click a year to choose it

Line	2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
Balance sheet: assets
`20/58`	115,455	131,783	124,580	102,012	108,929	88,154	46,950	34,489	35,765	42,193	34,161	62,721	37,423	52,193	24,406	61,008
`21/28`	4,275	5,664	4,531	1,091	1,910	2,245	1,761	3,033	7,095	5,642	120	181	601	1,099	757	-
`21`	-	-	-	-	-	-	-	-	2,083	4,167	-	-	-	-	-	-
`22/27`	4,275	5,664	4,531	1,091	1,910	2,245	1,761	3,033	5,012	1,476	120	181	601	1,099	757	-
`23`	4,275	5,664	4,531	1,091	1,910	1,458	188	672	1,865	1,415	-	-	201	402	-	-
`24`	0	0	0	0	0	787	1,574	2,360	3,147	60	120	181	400	698	757	-
`29/58`	111,179	126,119	120,049	100,921	107,019	85,909	45,188	31,457	28,670	36,551	34,040	62,541	36,822	51,094	23,649	61,008
`29`	80,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`291`	80,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`3`	-	-	-	-	-	-	-	713	713	713	3,294	3,294	3,840	3,990	6,059	2,853
`30/36`	-	-	-	-	-	-	-	713	713	713	3,294	3,294	3,840	3,990	6,059	2,853
`40/41`	23,212	118,999	117,220	95,931	103,824	74,181	34,128	24,711	18,247	24,797	26,651	58,838	31,033	30,783	12,410	56,958
`40`	23,212	4,779	25,143	6,143	21,782	12,199	4,851	11,142	11,454	8,840	14,453	23,673	1,524	11,289	10,376	54,890
`41`	-	114,219	92,076	89,788	82,042	61,981	29,277	13,568	6,792	15,957	12,199	35,165	29,509	19,494	2,034	2,067
`54/58`	7,967	7,120	2,829	4,990	3,195	11,729	11,061	6,033	9,710	11,040	4,095	98	98	12,617	5,180	1,197
`490/1`	-	-	-	-	-	-	-	-	-	-	-	311	1,852	3,704	-	-
Balance sheet: equity and liabilities
`10/49`	115,455	131,783	124,580	102,012	108,929	88,154	46,950	34,489	35,765	42,193	34,161	62,721	37,423	52,193	24,406	61,008
`10/15`	45,230	70,224	57,254	40,672	26,798	22,264	12,841	-20,716	-1,154	-9,175	-7,512	-18,051	-19,628	8,604	9,002	15,689
`10/11`	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
`100`	-	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
`101`	-	-	-	-	-	-	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
`13`	53,752	64,024	51,054	34,472	20,598	16,064	6,641	2,404	2,404	2,404	2,404	2,404	2,404	2,404	2,802	9,489
`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-
`130`	-	-	-	-	-	-	1,860	474	474	474	474	474	474	474	474	474
`1311`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-
`133`	51,892	62,164	49,194	32,612	18,738	14,204	4,781	1,930	1,930	1,930	1,930	1,930	1,930	1,930	2,328	9,015
`14`	-14,722	-	-	-	-	-	-	-29,320	-9,758	-17,779	-16,116	-26,655	-28,232	-	-	-
`17/49`	70,225	61,559	67,326	61,340	82,131	65,890	34,108	55,205	36,918	51,368	41,672	80,772	57,051	43,589	15,404	45,319
`17`	-	-	-	-	3,120	6,459	-	6,427	3,100	896	-	11,492	4,782	-	3,145	7,185
`170/4`	-	-	-	-	3,120	6,459	-	6,427	3,100	896	-	11,492	4,782	-	3,145	7,185
`42/48`	54,013	61,559	67,326	43,343	36,871	26,866	21,718	48,678	33,818	34,697	41,672	62,589	45,577	36,898	12,259	38,134
`42`	15,395	19,804	23,863	3,120	3,222	4,144	5,128	4,724	2,662	1,053	4,030	13,927	11,981	3,145	4,040	3,872
`43`	5,000	6,645	10,099	19,886	989	-	-	-	7,000	-	-	2,754	1,000	-	-	-
`430/8`	5,000	6,645	10,099	19,886	989	-	-	-	7,000	-	-	2,754	1,000	-	-	-
`44`	6,210	22,388	11,616	1,695	4,254	9,297	3,384	18,847	8,335	10,115	23,183	35,829	29,027	25,364	6,030	29,059
`440/4`	6,210	22,388	11,616	1,695	4,254	9,297	3,384	18,847	8,335	10,115	23,183	35,829	29,027	25,364	6,030	29,059
`45`	27,136	12,723	21,747	18,641	18,405	13,425	13,206	16,071	15,821	12,118	13,336	10,079	3,570	8,389	1,866	5,203
`450/3`	27,123	12,138	20,968	17,713	18,042	11,853	12,748	14,652	14,158	12,118	11,840	10,079	3,570	8,389	1,866	5,203
`454/9`	14	585	779	928	363	1,573	458	1,419	1,663	-	1,496	-	-	-	-	-
`47/48`	272	-	-	-	10,000	-	-	9,036	-	11,410	1,124	-	-	-	323	-
`492/3`	16,213	-	-	17,997	42,140	32,565	12,390	100	-	15,775	-	6,691	6,691	6,691	-	-
Income statement
`9900`	44,487	48,669	56,066	53,447	50,153	26,745	60,699	2,566	33,120	11,110	19,388	5,765	-25,775	2,633	-5,218	15,202
`62`	30,914	21,780	23,424	22,626	16,815	4,035	14,976	13,116	10,564	-	-	-	-	-	-	-
`630`	1,389	1,244	1,019	819	1,452	1,097	1,271	4,063	4,123	2,851	60	421	799	739	379	-
`640/8`	3,551	2,569	1,597	3,097	1,640	2,648	3,239	2,051	1,351	3,296	446	515	683	520	487	348
`9901`	8,633	23,076	30,026	26,905	30,247	18,965	41,212	-16,665	17,082	4,963	18,882	4,830	-27,257	1,374	-6,083	14,855
`75/76B`	2,413	-	1	-	-	8	30	16	5	10	1	1	11	0	2	5
`75`	2,413	-	1	-	-	8	30	16	5	10	1	1	11	0	2	5
`65/66B`	17,052	852	1,558	2,976	2,272	3,190	4,176	2,914	1,993	2,655	3,485	3,254	985	667	606	351
`65`	17,052	852	1,558	2,976	2,272	3,190	4,176	2,914	1,993	2,655	3,485	3,254	985	667	606	351
`9903`	-6,006	22,224	28,469	23,929	27,975	15,783	37,066	-19,562	15,094	2,317	15,398	1,577	-28,232	707	-6,687	14,509
`67/77`	8,716	9,255	11,888	10,055	13,440	6,361	3,509	-	7,073	3,981	4,859	-	-	1,105	0	5,020
`9904`	-14,722	12,970	16,582	13,874	14,534	9,422	33,557	-19,562	8,021	-1,663	10,539	1,577	-28,232	-398	-6,687	9,489
`9905`	-14,722	12,970	16,582	13,874	14,534	9,422	33,557	-19,562	8,021	-1,663	10,539	1,577	-28,232	-398	-6,687	9,489
Appropriation of the result
`9906`	-14,722	12,970	16,582	13,874	14,534	9,422	4,237	-29,320	-9,758	-17,779	-16,116	-26,655	-28,232	-398	-6,687	9,489
`791/2`	-	-	-	-	-	-	-	-	-	-	-	-	-	398	6,687	-
`691/2`	-	12,970	16,582	13,874	4,534	9,422	4,237	-	-	-	-	-	-	-	-	9,489
`6920`	-	-	-	-	-	-	1,386	-	-	-	-	-	-	-	-	474
`6921`	-	12,970	16,582	13,874	4,534	9,422	2,852	-	-	-	-	-	-	-	-	9,015
`694/7`	-	-	-	-	10,000	-	-	-	-	-	-	-	-	-	-	-
`695`	-	-	-	-	10,000	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
`9087`	1.5	2	2	2	-	-	0.2	-	-	-	-	-	-	-	-	-
Hours worked`1013`	717	849	848	847	-	-	628	-	-	-	-	-	-	-	-	-
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The notes to these accounts have 6 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the accounts filed with the NBB.

Source: Annual accounts 2026 at the NBB, filed on 28-10-2026.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

Financial year	Type	Filed	Reference	Document
31-03-2026	micro format	28-10-2026	2026-00570559	PDF
31-03-2025	micro format	31-10-2025	2025-00555882	PDF
31-03-2024	micro format	27-11-2024	2024-00604961	PDF
31-03-2023	micro format	30-11-2023	2023-00518470	PDF
31-03-2022	micro format	01-11-2022	2022-20480011	PDF
31-03-2021	micro format	03-11-2021	2021-76200461	PDF
31-03-2020	micro format	28-11-2020	2020-72800417	PDF
31-03-2019	micro format	27-09-2019	2019-66300233	PDF
31-03-2018	micro format	25-09-2018	2018-64600236	PDF
31-03-2017	abbreviated format	19-10-2017	2017-67600288	PDF
31-03-2016	abbreviated format	27-10-2016	2016-66700323	PDF
31-03-2015	abbreviated format	29-09-2015	2015-62000026	PDF
31-03-2014	abbreviated format	06-10-2014	2014-63900596	PDF
31-03-2013	abbreviated format	21-10-2013	2013-63700512	PDF
31-03-2012	abbreviated format	29-10-2012	2012-62600474	PDF
31-03-2011	abbreviated format	08-11-2011	2011-60500252	PDF

Subsidies and aid

Flemish government 2022 to 2024, 2 entries, €1,379 awarded, €1,379 paid

Subsidie voor opleiding en advies voor kmo's en zelfstandigen (kmo-portefeuille)

€1,379

Year	Entries	Awarded	Paid
2024	1	€900	€900
2022	1	€479	€479

Key figures and ratios

per financial year, computed from the annual accounts

2026	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011
10,022	24,320	31,045	27,724	31,698	20,062	42,483	-12,602	21,205	7,814	18,942	5,251	-26,458	2,113	-5,704	-
-13,333	14,214	17,601	14,693	15,986	10,519	34,828	-15,500	12,144	1,188	10,599	1,997	-27,433	341	-6,308	-
0	2,377	4,459	0	1,117	1,580	0	0	5,575	8,373	0	0	301	1,081	1,136	-
847	4,291	-2,161	1,795	-8,533	668	5,028	-3,677	-1,331	6,946	3,997	0	-12,520	7,437	3,983	-
57,167	64,560	52,723	57,579	70,148	59,043	23,470	-17,221	-5,149	1,854	-7,632	-48	-8,755	14,196	11,390	22,874
39.2%	53.3%	46.0%	39.9%	24.6%	25.3%	27.4%	-60.1%	-3.2%	-21.7%	-22.0%	-28.8%	-52.4%	16.5%	36.9%	25.7%
2.06	2.05	1.78	2.33	2.90	3.20	2.08	0.65	0.85	1.05	0.82	1.00	0.81	1.38	1.93	1.60
2.06	2.05	1.78	2.33	2.90	3.20	2.08	0.63	0.83	1.03	0.74	0.95	0.72	1.28	1.43	1.53
1.55	0.88	1.18	1.51	3.06	2.96	2.66	-	-	-	-	-	-	5.07	1.71	2.89
-32.5%	18.5%	29.0%	34.1%	54.2%	42.3%	261.3%	-	-	-	-	-	-	-4.6%	-74.3%	60.5%
-12.8%	9.8%	13.3%	13.6%	13.3%	10.7%	71.5%	-56.7%	22.4%	-3.9%	30.9%	2.5%	-75.4%	-0.8%	-27.4%	15.6%
0.59	28.55	19.93	9.32	13.95	-	-	-	-	-	-	-	-	-	-	-

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Social balance sheet

Item	31-03-2026	31-03-2025	31-03-2024	31-03-2023
Employees at the balance-sheet date	1	2	2	2
part-time	1	2	2	2
in full-time equivalents	0.3	0.4	0.4	0.4
	0.4	0.4	0.4	0.4
On a permanent contract	1	1	1	1
Joined	1	1	-	-
Left	2	0	-	-

Source: social balance sheet in the 2023 to 2026 annual accounts

Investments

fixed assets acquired

Item	31-03-2026	31-03-2025	31-03-2024	31-03-2023	31-03-2022
Tangible fixed assets	-	€2,377	€4,459	-	€1,117
	€1,389	€1,244	€1,019	€819	€1,452

Source: notes to the 2022 to 2026 annual accounts (statement of fixed assets)

Insights on MAKE THE DIFFERENCE

The operating result for 2026 is 63% lower than in 2025 and the lowest since 2019. It is the second fall in a row.

Debt's share of the balance-sheet total rises from 46.7% to 60.8%. Equity is lower and debt is higher.

Annual accounts 2026

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency39.2%

Current ratio2.06

Return on assets-12.8%

Staff

Staff cost per FTE€20,610

Joined and left-1 person

Filed annual accounts

Filings

Subsidies and aid

Flemish government 2022 to 2024, 2 entries, €1,379 awarded, €1,379 paid

Key figures and ratios

Social balance sheet

Investments

Insights on MAKE THE DIFFERENCE

Next steps

in euro

in euro

39.2%

2.06

-12.8%

€20,610

-1 person