CENTRE MULTI-GESTION EN COMPTABILITE: 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 EN COMPTABILITE
Largest movements
- Tangible fixed assets +€724,986
up €724,986 (+68.4%), from €1.1m to €1.8m
of which Assets under construction and advance payments: +€731,515
- Cash -€71,760
down €71,760 (-18.2%), from €393,741 to €321,981
mainly Investment in fixed assets (net) (-€829,179) and Contributions, distributions and other (-€285,714)
- Profit (loss) carried forward +€229,388
up €229,388 (+71.9%), from €319,208 to €548,595
- Other debts +€124,869
up €124,869 (+19.6%), from €637,849 to €762,718
- Current portion of long-term debt +€102,485
up €102,485 (+60.3%), from €169,978 to €272,464
- Tax, wage and social debts +€98,845
up €98,845 (+39.9%), from €247,475 to €346,320
of which Remuneration and social security: +€52,038
- Debts after one year +€96,028
up €96,028 (+12.9%), from €742,317 to €838,345
- Gross operating margin +€154,491
up €154,491 (+9.5%), from €1.6m to €1.8m
- Staff costs +€56,856
up €56,856 (+6.4%), from €888,706 to €945,562
- Taxes +€26,514
up €26,514 (+17.3%), from €153,671 to €180,185
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 | €2,313,313 | €2,987,666 | +€674,354 | +29.2% |
| Fixed assets | 21/28 | €1,059,483 | €1,784,470 | +€724,986 | +68.4% |
| Tangible fixed assets | 22/27 | €1,059,483 | €1,784,470 | +€724,986 | +68.4% |
| Land and buildings | 22 | €840,016 | €843,501 | +€3,486 | +0.4% |
| Furniture and vehicles | 24 | €208,984 | €198,969 | -€10,015 | -4.8% |
| Assets under construction and advance payments | 27 | €10,484 | €741,999 | +€731,515 | +6,978% |
| Current assets | 29/58 | €1,253,829 | €1,203,197 | -€50,632 | -4.0% |
| Amounts receivable within one year | 40/41 | €217,788 | €231,757 | +€13,969 | +6.4% |
| Trade receivables | 40 | €198,531 | €228,502 | +€29,971 | +15.1% |
| Other amounts receivable | 41 | €19,257 | €3,255 | -€16,002 | -83.1% |
| Current investments | 50/53 | €600,000 | €600,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €393,741 | €321,981 | -€71,760 | -18.2% |
| Deferred charges and accrued income | 490/1 | €42,300 | €49,459 | +€7,159 | +16.9% |
| Total equity and liabilities | 10/49 | €2,313,313 | €2,987,666 | +€674,354 | +29.2% |
| Equity | 10/15 | €492,268 | €721,655 | +€229,388 | +46.6% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,860 | €16,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,860 | €16,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €319,208 | €548,595 | +€229,388 | +71.9% |
| Amounts payable | 17/49 | €1,821,045 | €2,266,011 | +€444,966 | +24.4% |
| Amounts payable after more than one year | 17 | €742,317 | €838,345 | +€96,028 | +12.9% |
| Financial debts | 170/4 | €742,317 | €838,345 | +€96,028 | +12.9% |
| Amounts payable within one year | 42/48 | €1,078,728 | €1,427,581 | +€348,854 | +32.3% |
| Current portion of amounts payable after more than one year | 42 | €169,978 | €272,464 | +€102,485 | +60.3% |
| Trade debts | 44 | €23,425 | €46,079 | +€22,654 | +96.7% |
| Suppliers | 440/4 | €23,425 | €46,079 | +€22,654 | +96.7% |
| Taxes, remuneration and social security | 45 | €247,475 | €346,320 | +€98,845 | +39.9% |
| Taxes | 450/3 | €127,939 | €174,746 | +€46,807 | +36.6% |
| Remuneration and social security | 454/9 | €119,536 | €171,574 | +€52,038 | +43.5% |
| Other amounts payable | 47/48 | €637,849 | €762,718 | +€124,869 | +19.6% |
| Accrued charges and deferred income | 492/3 | €0 | €85 | +€85 | |
| Remuneration, social security and pensions | 62 | €888,706 | €945,562 | +€56,856 | +6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,368 | €104,192 | +€7,824 | +8.1% |
| Other operating charges | 640/8 | €5,126 | €5,326 | +€200 | +3.9% |
| Non-recurring operating charges | 66A | €24,012 | €9 | -€24,003 | -100.0% |
| Gross operating margin | 9900 | €1,631,177 | €1,785,668 | +€154,491 | +9.5% |
| Operating profit (loss) | 9901 | €616,964 | €730,579 | +€113,615 | +18.4% |
| Financial income | 75/76B | €1,273 | €7,978 | +€6,704 | +527% |
| Recurring financial income | 75 | €1,186 | €7,978 | +€6,792 | +573% |
| Non-recurring financial income | 76B | €87 | - | -€87 | |
| Financial charges | 65/66B | €40,242 | €43,270 | +€3,028 | +7.5% |
| Recurring financial charges | 65 | €40,242 | €43,270 | +€3,028 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €577,996 | €695,287 | +€117,291 | +20.3% |
| Income taxes | 67/77 | €153,671 | €180,185 | +€26,514 | +17.3% |
| Profit (loss) for the period | 9904 | €424,325 | €515,102 | +€90,777 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €424,325 | €515,102 | +€90,777 | +21.4% |
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 24 October 2026 via checked.be.