Advice and Training Centre: 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.
Advice and Training Centre
Largest movements
- Cash +€80,167
up €80,167 (+236%), from €33,942 to €114,109
mainly Current investments (+€35,000) and Net result for the year (+€30,237)
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Receivables within one year -€21,102
down €21,102 (-73.2%), from €28,846 to €7,744
- Tangible fixed assets +€2,262
up €2,262 (+77.1%), from €2,934 to €5,196
of which Plant, machinery and equipment: +€2,348
- Reserves +€30,237
up €30,237 (+45.7%), from €66,155 to €96,392
- Accrued charges and deferred income -€7,550
down €7,550 (-82.5%), from €9,150 to €1,600
- Tax, wage and social debts +€2,049
up €2,049 (+31.6%), from €6,483 to €8,532
- Gross operating margin +€14,946
up €14,946 (+47.1%), from €31,756 to €46,702
- Taxes +€4,460
up €4,460 (+43.2%), from €10,317 to €14,778
- Depreciation +€476
up €476 (+37.2%), from €1,281 to €1,756
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 | €101,111 | €127,049 | +€25,938 | +25.7% |
| Fixed assets | 21/28 | €2,934 | €5,196 | +€2,262 | +77.1% |
| Tangible fixed assets | 22/27 | €2,934 | €5,196 | +€2,262 | +77.1% |
| Plant, machinery and equipment | 23 | €2,673 | €5,022 | +€2,348 | +87.8% |
| Furniture and vehicles | 24 | €261 | €174 | -€86 | -33.0% |
| Current assets | 29/58 | €98,177 | €121,853 | +€23,676 | +24.1% |
| Amounts receivable within one year | 40/41 | €28,846 | €7,744 | -€21,102 | -73.2% |
| Trade receivables | 40 | €28,846 | €7,744 | -€21,102 | -73.2% |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €33,942 | €114,109 | +€80,167 | +236% |
| Deferred charges and accrued income | 490/1 | €389 | - | -€389 | |
| Total equity and liabilities | 10/49 | €101,111 | €127,049 | +€25,938 | +25.7% |
| Equity | 10/15 | €84,755 | €114,992 | +€30,237 | +35.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €66,155 | €96,392 | +€30,237 | +45.7% |
| Distributable reserves | 133 | €66,155 | €96,392 | +€30,237 | +45.7% |
| Amounts payable | 17/49 | €16,355 | €12,057 | -€4,299 | -26.3% |
| Amounts payable within one year | 42/48 | €7,205 | €10,457 | +€3,251 | +45.1% |
| Trade debts | 44 | €76 | €93 | +€17 | +22.8% |
| Suppliers | 440/4 | €76 | €93 | +€17 | +22.8% |
| Taxes, remuneration and social security | 45 | €6,483 | €8,532 | +€2,049 | +31.6% |
| Taxes | 450/3 | €6,483 | €8,532 | +€2,049 | +31.6% |
| Other amounts payable | 47/48 | €647 | €1,832 | +€1,185 | +183% |
| Accrued charges and deferred income | 492/3 | €9,150 | €1,600 | -€7,550 | -82.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,281 | €1,756 | +€476 | +37.2% |
| Gross operating margin | 9900 | €31,756 | €46,702 | +€14,946 | +47.1% |
| Operating profit (loss) | 9901 | €30,476 | €44,946 | +€14,470 | +47.5% |
| Financial income | 75/76B | €556 | €833 | +€277 | +49.8% |
| Recurring financial income | 75 | €556 | €833 | +€277 | +49.8% |
| Financial charges | 65/66B | €545 | €764 | +€218 | +40.1% |
| Recurring financial charges | 65 | €545 | €764 | +€218 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €30,486 | €45,015 | +€14,529 | +47.7% |
| Income taxes | 67/77 | €10,317 | €14,778 | +€4,460 | +43.2% |
| Profit (loss) for the period | 9904 | €20,169 | €30,237 | +€10,068 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,169 | €30,237 | +€10,068 | +49.9% |
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 20 October 2026 via checked.be.