CENTRE INFI BUGLI M.: 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 INFI BUGLI M.
Largest movements
- Cash +€9,549
up €9,549 (+107%), from €8,924 to €18,472
mainly Net result for the year (+€22,657) and Other debts (+€4,965)
- Deferred charges and accrued income +€4,109
up €4,109 (+18.0%), from €22,804 to €26,914
- Receivables within one year -€3,533
down €3,533 (-21.6%), from €16,380 to €12,846
- Tangible fixed assets -€2,028
down €2,028 (-24.7%), from €8,209 to €6,181
of which Furniture and vehicles: -€1,692
- Other debts +€4,965
up €4,965 (+28.1%), from €17,692 to €22,657
- Tax, wage and social debts +€3,209
new in 2025: €3,209
of which Remuneration and social security: +€2,764
- Trade debts -€2,846
down €2,846 (-17.0%), from €16,719 to €13,873
- Current portion of long-term debt +€2,714
new in 2025: €2,714
- Gross operating margin +€8,646
up €8,646 (+32.1%), from €26,945 to €35,591
- Staff costs +€2,472
new in 2025: €2,472
- Taxes +€1,134
up €1,134 (+21.4%), from €5,307 to €6,441
- Financial income -€582
down €582 (-75.4%), from €772 to €190
- Depreciation -€398
down €398 (-16.0%), from €2,481 to €2,083
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 | €57,471 | €65,513 | +€8,042 | +14.0% |
| Fixed assets | 21/28 | €9,363 | €7,281 | -€2,083 | -22.2% |
| Intangible fixed assets | 21 | €55 | - | -€55 | |
| Tangible fixed assets | 22/27 | €8,209 | €6,181 | -€2,028 | -24.7% |
| Furniture and vehicles | 24 | €5,345 | €3,654 | -€1,692 | -31.7% |
| Other tangible fixed assets | 26 | €2,863 | €2,527 | -€336 | -11.7% |
| Financial fixed assets | 28 | €1,100 | €1,100 | = | 0.0% |
| Current assets | 29/58 | €48,108 | €58,232 | +€10,124 | +21.0% |
| Amounts receivable within one year | 40/41 | €16,380 | €12,846 | -€3,533 | -21.6% |
| Other amounts receivable | 41 | €16,380 | €12,846 | -€3,533 | -21.6% |
| Cash at bank and in hand | 54/58 | €8,924 | €18,472 | +€9,549 | +107% |
| Deferred charges and accrued income | 490/1 | €22,804 | €26,914 | +€4,109 | +18.0% |
| Total equity and liabilities | 10/49 | €57,471 | €65,513 | +€8,042 | +14.0% |
| Equity | 10/15 | €23,060 | €23,060 | = | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €34,411 | €42,453 | +€8,042 | +23.4% |
| Amounts payable within one year | 42/48 | €34,411 | €42,453 | +€8,042 | +23.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,714 | +€2,714 | |
| Trade debts | 44 | €16,719 | €13,873 | -€2,846 | -17.0% |
| Suppliers | 440/4 | €16,719 | €13,873 | -€2,846 | -17.0% |
| Taxes, remuneration and social security | 45 | - | €3,209 | +€3,209 | |
| Taxes | 450/3 | - | €445 | +€445 | |
| Remuneration and social security | 454/9 | - | €2,764 | +€2,764 | |
| Other amounts payable | 47/48 | €17,692 | €22,657 | +€4,965 | +28.1% |
| Remuneration, social security and pensions | 62 | - | €2,472 | +€2,472 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,481 | €2,083 | -€398 | -16.0% |
| Other operating charges | 640/8 | €1,400 | €1,515 | +€114 | +8.1% |
| Gross operating margin | 9900 | €26,945 | €35,591 | +€8,646 | +32.1% |
| Operating profit (loss) | 9901 | €23,064 | €29,522 | +€6,458 | +28.0% |
| Financial income | 75/76B | €772 | €190 | -€582 | -75.4% |
| Recurring financial income | 75 | €772 | €190 | -€582 | -75.4% |
| Financial charges | 65/66B | €836 | €614 | -€222 | -26.6% |
| Recurring financial charges | 65 | €836 | €614 | -€222 | -26.6% |
| Profit (loss) for the period before taxes | 9903 | €22,999 | €29,098 | +€6,099 | +26.5% |
| Income taxes | 67/77 | €5,307 | €6,441 | +€1,134 | +21.4% |
| Profit (loss) for the period | 9904 | €17,692 | €22,657 | +€4,965 | +28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,692 | €22,657 | +€4,965 | +28.1% |
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.