Centers: what changed
Two fiscal 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.
Centers
Largest movements
- Cash -€17,731
down €17,731 (-66.8%), from €26,557 to €8,826
mainly Other debts (-€29,347) and Tax, wage and social debts (-€5,317)
- Receivables after one year -€2,658
down €2,658 (-23.9%), from €11,137 to €8,478
- Tangible fixed assets -€1,891
down €1,891 (-2.5%), from €75,390 to €73,499
of which Land and buildings: -€1,837
- Receivables within one year +€1,376
up €1,376 (+40.1%), from €3,432 to €4,808
- Other debts -€29,347
down €29,347 (-89.2%), from €32,883 to €3,537
- Reserves +€13,500
up €13,500 (+25.5%), from €52,987 to €66,487
- Tax, wage and social debts -€5,317
no longer reported in 2024 (was €5,317)
- Gross operating margin +€794
up €794 (+3.8%), from €20,746 to €21,540
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €116,516 | €95,612 | -€20,905 | -17.9% |
| Fixed assets | 21/28 | €75,390 | €73,499 | -€1,891 | -2.5% |
| Tangible fixed assets | 22/27 | €75,390 | €73,499 | -€1,891 | -2.5% |
| Land and buildings | 22 | €75,149 | €73,311 | -€1,837 | -2.4% |
| Plant, machinery and equipment | 23 | €241 | €188 | -€54 | -22.3% |
| Current assets | 29/58 | €41,126 | €22,113 | -€19,014 | -46.2% |
| Amounts receivable after more than one year | 29 | €11,137 | €8,478 | -€2,658 | -23.9% |
| Other amounts receivable | 291 | €11,137 | €8,478 | -€2,658 | -23.9% |
| Amounts receivable within one year | 40/41 | €3,432 | €4,808 | +€1,376 | +40.1% |
| Other amounts receivable | 41 | €3,432 | €4,808 | +€1,376 | +40.1% |
| Cash at bank and in hand | 54/58 | €26,557 | €8,826 | -€17,731 | -66.8% |
| Total equity and liabilities | 10/49 | €116,516 | €95,612 | -€20,905 | -17.9% |
| Equity | 10/15 | €78,024 | €91,848 | +€13,825 | +17.7% |
| Contributions | 10/11 | €23,314 | €23,314 | = | 0.0% |
| Reserves | 13 | €52,987 | €66,487 | +€13,500 | +25.5% |
| Distributable reserves | 133 | €52,987 | €66,487 | +€13,500 | +25.5% |
| Profit (loss) carried forward | 14 | €1,722 | €2,047 | +€325 | +18.8% |
| Amounts payable | 17/49 | €38,493 | €3,763 | -€34,729 | -90.2% |
| Amounts payable within one year | 42/48 | €38,493 | €3,763 | -€34,729 | -90.2% |
| Trade debts | 44 | €293 | €227 | -€66 | -22.5% |
| Suppliers | 440/4 | €293 | €227 | -€66 | -22.5% |
| Taxes, remuneration and social security | 45 | €5,317 | - | -€5,317 | |
| Taxes | 450/3 | €5,317 | - | -€5,317 | |
| Other amounts payable | 47/48 | €32,883 | €3,537 | -€29,347 | -89.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,875 | €1,891 | +€16 | +0.9% |
| Other operating charges | 640/8 | €4,521 | €4,697 | +€176 | +3.9% |
| Gross operating margin | 9900 | €20,746 | €21,540 | +€794 | +3.8% |
| Operating profit (loss) | 9901 | €14,350 | €14,952 | +€602 | +4.2% |
| Financial income | 75/76B | €160 | €297 | +€137 | +85.3% |
| Recurring financial income | 75 | €160 | €297 | +€137 | +85.3% |
| Financial charges | 65/66B | €52 | €61 | +€9 | +18.3% |
| Recurring financial charges | 65 | €52 | €61 | +€9 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €14,458 | €15,187 | +€729 | +5.0% |
| Income taxes | 67/77 | €1,200 | €1,363 | +€163 | +13.6% |
| Profit (loss) for the period | 9904 | €13,258 | €13,825 | +€567 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,258 | €13,825 | +€567 | +4.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.