CENTRE DE FORMATION INTEGREE: 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.
CENTRE DE FORMATION INTEGREE
Largest movements
- Receivables within one year +€34,825
up €34,825 (+202%), from €17,219 to €52,044
of which Trade receivables: +€34,910
- Cash -€34,211
down €34,211 (-65.4%), from €52,319 to €18,108
mainly Receivables within one year (-€34,825) and Contributions, distributions and other (-€28,000)
- Receivables after one year -€15,600
down €15,600 (-15.3%), from €101,700 to €86,100
- Deferred charges and accrued income +€3,540
up €3,540 (+16.0%), from €22,068 to €25,608
- Other debts -€14,262
down €14,262 (-33.7%), from €42,380 to €28,118
- Reserves +€9,000
up €9,000 (+7.8%), from €114,900 to €123,900
- Tax, wage and social debts -€7,891
down €7,891 (-44.8%), from €17,621 to €9,730
- Gross operating margin -€15,942
down €15,942 (-25.2%), from €63,344 to €47,402
- Depreciation -€3,719
down €3,719 (-68.6%), from €5,418 to €1,699
- Taxes -€2,307
down €2,307 (-17.1%), from €13,470 to €11,164
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.
Derived cash bridge
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 | €196,713 | €183,568 | -€13,145 | -6.7% |
| Fixed assets | 21/28 | €3,407 | €1,708 | -€1,699 | -49.9% |
| Tangible fixed assets | 22/27 | €3,407 | €1,708 | -€1,699 | -49.9% |
| Furniture and vehicles | 24 | €2,407 | €908 | -€1,499 | -62.3% |
| Other tangible fixed assets | 26 | €1,000 | €800 | -€200 | -20.0% |
| Current assets | 29/58 | €193,306 | €181,860 | -€11,446 | -5.9% |
| Amounts receivable after more than one year | 29 | €101,700 | €86,100 | -€15,600 | -15.3% |
| Other amounts receivable | 291 | €101,700 | €86,100 | -€15,600 | -15.3% |
| Amounts receivable within one year | 40/41 | €17,219 | €52,044 | +€34,825 | +202% |
| Trade receivables | 40 | €17,134 | €52,044 | +€34,910 | +204% |
| Other amounts receivable | 41 | €85 | - | -€85 | |
| Cash at bank and in hand | 54/58 | €52,319 | €18,108 | -€34,211 | -65.4% |
| Deferred charges and accrued income | 490/1 | €22,068 | €25,608 | +€3,540 | +16.0% |
| Total equity and liabilities | 10/49 | €196,713 | €183,568 | -€13,145 | -6.7% |
| Equity | 10/15 | €133,536 | €142,688 | +€9,152 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €114,900 | €123,900 | +€9,000 | +7.8% |
| Distributable reserves | 133 | €114,900 | €123,900 | +€9,000 | +7.8% |
| Profit (loss) carried forward | 14 | €36 | €188 | +€152 | +421% |
| Amounts payable | 17/49 | €63,177 | €40,880 | -€22,297 | -35.3% |
| Amounts payable within one year | 42/48 | €62,213 | €39,814 | -€22,399 | -36.0% |
| Trade debts | 44 | €2,212 | €1,966 | -€246 | -11.1% |
| Suppliers | 440/4 | €2,212 | €1,966 | -€246 | -11.1% |
| Taxes, remuneration and social security | 45 | €17,621 | €9,730 | -€7,891 | -44.8% |
| Taxes | 450/3 | €17,621 | €9,730 | -€7,891 | -44.8% |
| Other amounts payable | 47/48 | €42,380 | €28,118 | -€14,262 | -33.7% |
| Accrued charges and deferred income | 492/3 | €964 | €1,066 | +€102 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,418 | €1,699 | -€3,719 | -68.6% |
| Other operating charges | 640/8 | €711 | €735 | +€24 | +3.3% |
| Gross operating margin | 9900 | €63,344 | €47,402 | -€15,942 | -25.2% |
| Operating profit (loss) | 9901 | €57,215 | €44,968 | -€12,247 | -21.4% |
| Financial income | 75/76B | €3,376 | €3,387 | +€11 | +0.3% |
| Recurring financial income | 75 | €3,376 | €3,387 | +€11 | +0.3% |
| Financial charges | 65/66B | €120 | €40 | -€80 | -66.8% |
| Recurring financial charges | 65 | €120 | €40 | -€80 | -66.8% |
| Profit (loss) for the period before taxes | 9903 | €60,471 | €48,315 | -€12,156 | -20.1% |
| Income taxes | 67/77 | €13,470 | €11,164 | -€2,307 | -17.1% |
| Profit (loss) for the period | 9904 | €47,001 | €37,152 | -€9,849 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,001 | €37,152 | -€9,849 | -21.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.