Aide et optimisation administratives: 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.
Aide et optimisation administratives
Largest movements
- Cash +€57,947
up €57,947 (+190.5%), from €30,422 to €88,370
mainly Net result for the year (+€92,688) and Depreciation (+€17,233)
- Tangible fixed assets +€8,943
up €8,943 (+6.8%), from €130,996 to €139,939
of which Furniture and vehicles: +€40,380
- Receivables within one year +€2,487
up €2,487 (+18.2%), from €13,643 to €16,130
of which Trade receivables: +€1,447
- Reserves +€92,688
up €92,688 (+85.6%), from €108,340 to €201,028
of which Distributable reserves: +€92,688
- Debts after one year -€14,459
down €14,459 (-71.0%), from €20,361 to €5,902
- Other debts -€10,534
no longer reported in 2025 (was €10,534)
- Gross operating margin +€97,029
up €97,029 (+172.9%), from €56,123 to €153,152
- Taxes +€26,703
up €26,703 (+333.8%), from €8,000 to €34,703
- Depreciation -€3,582
down €3,582 (-17.2%), from €20,816 to €17,233
- Write-downs +€2,493
up €2,493, from -€2,118 to €375
- Financial charges -€1,687
down €1,687 (-45.8%), from €3,683 to €1,995
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 | €176,011 | €246,345 | +€70,334 | +40.0% |
| Fixed assets | 21/28 | €130,996 | €139,939 | +€8,943 | +6.8% |
| Tangible fixed assets | 22/27 | €130,996 | €139,939 | +€8,943 | +6.8% |
| Land and buildings | 22 | €102,835 | €88,521 | -€14,314 | -13.9% |
| Plant, machinery and equipment | 23 | €1,122 | €0 | -€1,122 | -100.0% |
| Furniture and vehicles | 24 | €11,039 | €51,418 | +€40,380 | +365.8% |
| Assets under construction and advance payments | 27 | €16,000 | - | -€16,000 | |
| Current assets | 29/58 | €45,015 | €106,406 | +€61,391 | +136.4% |
| Amounts receivable within one year | 40/41 | €13,643 | €16,130 | +€2,487 | +18.2% |
| Trade receivables | 40 | €13,326 | €14,774 | +€1,447 | +10.9% |
| Other amounts receivable | 41 | €317 | €1,357 | +€1,040 | +328.1% |
| Cash at bank and in hand | 54/58 | €30,422 | €88,370 | +€57,947 | +190.5% |
| Deferred charges and accrued income | 490/1 | €950 | €1,906 | +€956 | +100.7% |
| Total equity and liabilities | 10/49 | €176,011 | €246,345 | +€70,334 | +40.0% |
| Equity | 10/15 | €114,586 | €207,274 | +€92,688 | +80.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €108,340 | €201,028 | +€92,688 | +85.6% |
| Non-distributable reserves | 130/1 | €1,950 | €1,950 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,950 | €1,950 | = | 0.0% |
| Distributable reserves | 133 | €106,390 | €199,078 | +€92,688 | +87.1% |
| Profit (loss) carried forward | 14 | €46 | €46 | = | 0.0% |
| Amounts payable | 17/49 | €61,425 | €39,071 | -€22,354 | -36.4% |
| Amounts payable after more than one year | 17 | €20,361 | €5,902 | -€14,459 | -71.0% |
| Financial debts | 170/4 | €20,361 | €5,902 | -€14,459 | -71.0% |
| Amounts payable within one year | 42/48 | €41,065 | €30,956 | -€10,108 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €15,494 | €14,459 | -€1,035 | -6.7% |
| Trade debts | 44 | €4,296 | €5,640 | +€1,344 | +31.3% |
| Suppliers | 440/4 | €4,296 | €5,640 | +€1,344 | +31.3% |
| Taxes, remuneration and social security | 45 | €10,740 | €10,857 | +€117 | +1.1% |
| Taxes | 450/3 | €10,740 | €10,857 | +€117 | +1.1% |
| Other amounts payable | 47/48 | €10,534 | - | -€10,534 | |
| Accrued charges and deferred income | 492/3 | - | €2,213 | +€2,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,816 | €17,233 | -€3,582 | -17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,118 | €375 | +€2,493 | |
| Other operating charges | 640/8 | €3,358 | €4,822 | +€1,464 | +43.6% |
| Non-recurring operating charges | 66A | - | €1,500 | +€1,500 | |
| Gross operating margin | 9900 | €56,123 | €153,152 | +€97,029 | +172.9% |
| Operating profit (loss) | 9901 | €34,067 | €129,222 | +€95,155 | +279.3% |
| Financial income | 75/76B | €6 | €164 | +€159 | +2726.1% |
| Recurring financial income | 75 | €6 | €164 | +€159 | +2726.1% |
| Financial charges | 65/66B | €3,683 | €1,995 | -€1,687 | -45.8% |
| Recurring financial charges | 65 | €3,683 | €1,995 | -€1,687 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €30,390 | €127,391 | +€97,001 | +319.2% |
| Income taxes | 67/77 | €8,000 | €34,703 | +€26,703 | +333.8% |
| Profit (loss) for the period | 9904 | €22,390 | €92,688 | +€70,298 | +314.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,390 | €92,688 | +€70,298 | +314.0% |
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 9 October 2026 via checked.be.