CENTRUM VOOR INFORMATICAOPLEIDING: 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.
CENTRUM VOOR INFORMATICAOPLEIDING
Largest movements
- Cash +€31,296
up €31,296 (+26.9%), from €116,362 to €147,658
mainly Receivables within one year (+€18,362) and Net result for the year (+€11,781)
- Receivables within one year -€18,362
down €18,362 (-28.8%), from €63,803 to €45,442
of which Trade receivables: -€15,431
- Tangible fixed assets -€2,525
down €2,525 (-88.6%), from €2,851 to €325
- Profit (loss) carried forward +€11,781
up €11,781 (+12.5%), from €94,489 to €106,270
- Tax, wage and social debts -€1,947
down €1,947 (-9.3%), from €20,943 to €18,996
of which Taxes: -€1,870
- Gross operating margin +€15,274
up €15,274 (+11.0%), from €138,810 to €154,084
- Taxes +€1,884
up €1,884 (+722%), from €261 to €2,145
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 | €184,577 | €194,567 | +€9,990 | +5.4% |
| Fixed assets | 21/28 | €3,522 | €996 | -€2,525 | -71.7% |
| Tangible fixed assets | 22/27 | €2,851 | €325 | -€2,525 | -88.6% |
| Plant, machinery and equipment | 23 | €2,851 | €325 | -€2,525 | -88.6% |
| Financial fixed assets | 28 | €671 | €671 | = | 0.0% |
| Current assets | 29/58 | €181,056 | €193,571 | +€12,515 | +6.9% |
| Amounts receivable within one year | 40/41 | €63,803 | €45,442 | -€18,362 | -28.8% |
| Trade receivables | 40 | €59,317 | €43,887 | -€15,431 | -26.0% |
| Other amounts receivable | 41 | €4,486 | €1,555 | -€2,931 | -65.3% |
| Cash at bank and in hand | 54/58 | €116,362 | €147,658 | +€31,296 | +26.9% |
| Deferred charges and accrued income | 490/1 | €891 | €471 | -€420 | -47.1% |
| Total equity and liabilities | 10/49 | €184,577 | €194,567 | +€9,990 | +5.4% |
| Equity | 10/15 | €162,689 | €174,470 | +€11,781 | +7.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €94,489 | €106,270 | +€11,781 | +12.5% |
| Amounts payable | 17/49 | €21,889 | €20,097 | -€1,792 | -8.2% |
| Amounts payable within one year | 42/48 | €21,889 | €20,097 | -€1,792 | -8.2% |
| Trade debts | 44 | €946 | €1,101 | +€156 | +16.5% |
| Suppliers | 440/4 | €946 | €1,101 | +€156 | +16.5% |
| Taxes, remuneration and social security | 45 | €20,943 | €18,996 | -€1,947 | -9.3% |
| Taxes | 450/3 | €5,293 | €3,423 | -€1,870 | -35.3% |
| Remuneration and social security | 454/9 | €15,650 | €15,572 | -€77 | -0.5% |
| Remuneration, social security and pensions | 62 | €136,494 | €136,676 | +€182 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,525 | €2,525 | = | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €138,810 | €154,084 | +€15,274 | +11.0% |
| Operating profit (loss) | 9901 | -€327 | €14,763 | +€15,090 | |
| Financial income | 75/76B | €79 | €491 | +€412 | +523% |
| Recurring financial income | 75 | €79 | €491 | +€412 | +523% |
| Financial charges | 65/66B | €1,460 | €1,328 | -€133 | -9.1% |
| Recurring financial charges | 65 | €1,460 | €1,328 | -€133 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,709 | €13,926 | +€15,635 | |
| Income taxes | 67/77 | €261 | €2,145 | +€1,884 | +722% |
| Profit (loss) for the period | 9904 | -€1,970 | €11,781 | +€13,751 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,970 | €11,781 | +€13,751 |
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 31 October 2026 via checked.be.