ACTIVITES CENTRALISEES: 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.
What changed
ACTIVITES CENTRALISEES
NACE 69.102, Activities of notaries
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€117,919
2024 · -€99,678-€18,241
Equity
€746,171
2024 · €864,090-€117,919
Cash
€52,254
2024 · €52,364-€110
Balance sheet total
€3.3m
2024 · €3.5m-€173,710
Largest movements
Assets
- Tangible fixed assets -€177,990
down €177,990 (-5.4%), from €3.3m to €3.1m
of which Land and buildings: -€167,417
Equity and liabilities
- Current portion of long-term debt +€125,935
up €125,935 (+218%), from €57,653 to €183,588
- Profit (loss) carried forward -€93,481
down €93,481 (-17.3%), from €540,180 to €446,699
- Other debts -€90,239
down €90,239 (-59.6%), from €151,400 to €61,161
- Debts after one year -€62,388
down €62,388 (-6.6%), from €951,615 to €889,227
of which Financial debts: -€58,588
- Provisions -€43,074
down €43,074 (-3.1%), from €1.4m to €1.4m
of which Provisions for liabilities and charges: -€36,045
Income statement
- Gross operating margin -€17,560
down €17,560 (-7.4%), from €238,569 to €221,009
- Depreciation -€2,894
down €2,894 (-1.4%), from €202,157 to €199,262
- Financial charges +€2,554
up €2,554 (+1.6%), from €158,745 to €161,299
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.
Result 2024
-€99,678
Gross operating margin
-€17,560
Depreciation
+€2,894
Provisions
+€896
Other operating charges
-€1,668
Financial income
-€394
Financial charges
-€2,554
Taxes
+€144
Result 2025
-€117,919
raises the resultlowers the result
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.
From operations
-€42,384
Investment
-€21,273
Financing
+€63,547
Cash 2024
€52,364
From operations (derived)
-€42,384
Net result for the year
-€117,919
Depreciation
+€199,262
Receivables within one year
+€15,912
Deferred charges and accrued income
-€20,301
Provisions
-€43,074
Trade debts
+€18,524
Tax, wage and social debts
-€4,101
Other debts
-€90,239
Accrued charges and deferred income
-€448
Investment (derived)
-€21,273
Investment in fixed assets (net)
-€21,273
Financing
+€63,547
Debts after one year
-€62,388
Current portion of long-term debt
+€125,935
Cash 2025
€52,254
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,454,236 | €3,280,526 | -€173,710 | -5.0% |
| Fixed assets | 21/28 | €3,348,489 | €3,170,500 | -€177,990 | -5.3% |
| Tangible fixed assets | 22/27 | €3,304,689 | €3,126,700 | -€177,990 | -5.4% |
| Land and buildings | 22 | €3,292,065 | €3,124,648 | -€167,417 | -5.1% |
| Furniture and vehicles | 24 | €12,625 | €2,052 | -€10,573 | -83.7% |
| Financial fixed assets | 28 | €43,800 | €43,800 | = | 0.0% |
| Current assets | 29/58 | €105,747 | €110,026 | +€4,279 | +4.0% |
| Stocks and contracts in progress | 3 | €3,300 | €3,300 | = | 0.0% |
| Stocks | 30/36 | €3,300 | €3,300 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,529 | €7,617 | -€15,912 | -67.6% |
| Trade receivables | 40 | €15,912 | - | -€15,912 | |
| Other amounts receivable | 41 | €7,617 | €7,617 | = | 0.0% |
| Current investments | 50/53 | €22,000 | €22,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €52,364 | €52,254 | -€110 | -0.2% |
| Deferred charges and accrued income | 490/1 | €4,555 | €24,856 | +€20,301 | +446% |
| Total equity and liabilities | 10/49 | €3,454,236 | €3,280,526 | -€173,710 | -5.0% |
| Equity | 10/15 | €864,090 | €746,171 | -€117,919 | -13.6% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €273,910 | €249,471 | -€24,438 | -8.9% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €268,910 | €244,471 | -€24,438 | -9.1% |
| Profit (loss) carried forward | 14 | €540,180 | €446,699 | -€93,481 | -17.3% |
| Provisions and deferred taxes | 16 | €1,412,149 | €1,369,074 | -€43,074 | -3.1% |
| Provisions for liabilities and charges | 160/5 | €1,304,067 | €1,268,022 | -€36,045 | -2.8% |
| Environmental obligations | 163 | €1,304,067 | €1,268,022 | -€36,045 | -2.8% |
| Deferred taxes | 168 | €108,082 | €101,053 | -€7,029 | -6.5% |
| Amounts payable | 17/49 | €1,177,998 | €1,165,281 | -€12,717 | -1.1% |
| Amounts payable after more than one year | 17 | €951,615 | €889,227 | -€62,388 | -6.6% |
| Financial debts | 170/4 | €930,813 | €872,225 | -€58,588 | -6.3% |
| Other amounts payable | 178/9 | €20,802 | €17,002 | -€3,800 | -18.3% |
| Amounts payable within one year | 42/48 | €218,071 | €268,190 | +€50,119 | +23.0% |
| Current portion of amounts payable after more than one year | 42 | €57,653 | €183,588 | +€125,935 | +218% |
| Trade debts | 44 | €2,435 | €20,958 | +€18,524 | +761% |
| Suppliers | 440/4 | €2,435 | €20,958 | +€18,524 | +761% |
| Taxes, remuneration and social security | 45 | €6,584 | €2,483 | -€4,101 | -62.3% |
| Taxes | 450/3 | €6,584 | €2,483 | -€4,101 | -62.3% |
| Other amounts payable | 47/48 | €151,400 | €61,161 | -€90,239 | -59.6% |
| Accrued charges and deferred income | 492/3 | €8,312 | €7,864 | -€448 | -5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,157 | €199,262 | -€2,894 | -1.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€35,149 | -€36,045 | -€896 | -2.5% |
| Other operating charges | 640/8 | €20,438 | €22,106 | +€1,668 | +8.2% |
| Gross operating margin | 9900 | €238,569 | €221,009 | -€17,560 | -7.4% |
| Operating profit (loss) | 9901 | €51,123 | €35,686 | -€15,437 | -30.2% |
| Financial income | 75/76B | €1,079 | €685 | -€394 | -36.5% |
| Recurring financial income | 75 | €1,079 | €685 | -€394 | -36.5% |
| Financial charges | 65/66B | €158,745 | €161,299 | +€2,554 | +1.6% |
| Recurring financial charges | 65 | €158,745 | €161,299 | +€2,554 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€106,543 | -€124,928 | -€18,385 | -17.3% |
| Transfer from deferred taxes | 780 | €7,029 | €7,029 | = | 0.0% |
| Income taxes | 67/77 | €165 | €21 | -€144 | -87.4% |
| Profit (loss) for the period | 9904 | -€99,678 | -€117,919 | -€18,241 | -18.3% |
| Transfer from tax-exempt reserves | 789 | €24,438 | €24,438 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€75,240 | -€93,481 | -€18,241 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.