CENTRE MULTI-GESTION: 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 MULTI-GESTION
Largest movements
- Tangible fixed assets -€89,798
down €89,798 (-18.8%), from €477,354 to €387,557
of which Land and buildings: -€68,133
- Cash +€70,025
up €70,025 (+23.4%), from €298,644 to €368,670
mainly Depreciation (+€68,133) and Investment in fixed assets (net) (+€21,664)
- Receivables within one year +€33,481
up €33,481 (+496.1%), from €6,749 to €40,231
of which Trade receivables: +€34,788
No liability line moved by more than 1% of the balance sheet total.
- Depreciation -€18,937
down €18,937 (-21.7%), from €87,070 to €68,133
- Financial charges +€16,906
up €16,906 (+475.1%), from €3,558 to €20,465
- Gross operating margin +€8,109
up €8,109 (+8.0%), from €101,527 to €109,636
- Other operating charges +€5,690
up €5,690 (+95.8%), from €5,939 to €11,629
- Financial income -€1,559
down €1,559 (-41.2%), from €3,782 to €2,224
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 | €979,036 | €992,702 | +€13,667 | +1.4% |
| Fixed assets | 21/28 | €673,544 | €583,746 | -€89,798 | -13.3% |
| Tangible fixed assets | 22/27 | €477,354 | €387,557 | -€89,798 | -18.8% |
| Land and buildings | 22 | €455,690 | €387,557 | -€68,133 | -15.0% |
| Furniture and vehicles | 24 | €21,664 | €0 | -€21,664 | -100.0% |
| Financial fixed assets | 28 | €196,190 | €196,190 | = | 0.0% |
| Current assets | 29/58 | €305,492 | €408,956 | +€103,464 | +33.9% |
| Amounts receivable within one year | 40/41 | €6,749 | €40,231 | +€33,481 | +496.1% |
| Trade receivables | 40 | - | €34,788 | +€34,788 | |
| Other amounts receivable | 41 | €6,749 | €5,443 | -€1,306 | -19.4% |
| Cash at bank and in hand | 54/58 | €298,644 | €368,670 | +€70,025 | +23.4% |
| Deferred charges and accrued income | 490/1 | €98 | €56 | -€42 | -43.1% |
| Total equity and liabilities | 10/49 | €979,036 | €992,702 | +€13,667 | +1.4% |
| Equity | 10/15 | €977,762 | €981,213 | +€3,451 | +0.4% |
| Contributions | 10/11 | €130,000 | €130,000 | = | 0.0% |
| Reserves | 13 | €31,750 | €31,750 | = | 0.0% |
| Non-distributable reserves | 130/1 | €13,000 | €13,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,000 | €13,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €816,012 | €819,463 | +€3,451 | +0.4% |
| Amounts payable | 17/49 | €1,274 | €11,490 | +€10,216 | +801.8% |
| Amounts payable within one year | 42/48 | €1,274 | €11,490 | +€10,216 | +801.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,221 | €4,597 | +€3,376 | +276.5% |
| Suppliers | 440/4 | €1,221 | €4,597 | +€3,376 | +276.5% |
| Taxes, remuneration and social security | 45 | €53 | €3,511 | +€3,458 | +6523.3% |
| Remuneration and social security | 454/9 | €53 | €3,511 | +€3,458 | +6523.3% |
| Other amounts payable | 47/48 | - | €3,382 | +€3,382 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,070 | €68,133 | -€18,937 | -21.7% |
| Other operating charges | 640/8 | €5,939 | €11,629 | +€5,690 | +95.8% |
| Non-recurring operating charges | 66A | - | €3,172 | +€3,172 | |
| Gross operating margin | 9900 | €101,527 | €109,636 | +€8,109 | +8.0% |
| Operating profit (loss) | 9901 | €8,517 | €26,702 | +€18,185 | +213.5% |
| Financial income | 75/76B | €3,782 | €2,224 | -€1,559 | -41.2% |
| Recurring financial income | 75 | €3,782 | €2,224 | -€1,559 | -41.2% |
| Financial charges | 65/66B | €3,558 | €20,465 | +€16,906 | +475.1% |
| Recurring financial charges | 65 | €3,558 | €20,465 | +€16,906 | +475.1% |
| Profit (loss) for the period before taxes | 9903 | €8,741 | €8,461 | -€281 | -3.2% |
| Income taxes | 67/77 | €4,228 | €5,009 | +€781 | +18.5% |
| Profit (loss) for the period | 9904 | €4,513 | €3,451 | -€1,062 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,513 | €3,451 | -€1,062 | -23.5% |
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.