CENTRUM VOOR LOONBEHEER: what changed
Two fiscal 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.
What changed
CENTRUM VOOR LOONBEHEER
NACE 82.100, Office administrative and support services
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€319,195
2023 · €437,887-€118,693
Equity
€3.0m
2023 · €2.7m+€319,195
Cash
€8.5m
2023 · €7.1m+€1.3m
Balance sheet total
€42.5m
2023 · €44.0m-€1.5m
Largest movements
Assets
- Current investments -€2.8m
down €2.8m (-8.2%), from €34.2m to €31.4m
- Cash +€1.3m
up €1.3m (+18.8%), from €7.1m to €8.5m
mainly Current investments (+€2.8m) and Net result for the year (+€319,195)
Equity and liabilities
- Debts within one year -€1.8m
down €1.8m (-4.3%), from €41.2m to €39.4m
of which Advances received: -€1.6m
Income statement
- Services and other goods +€425,441
up €425,441 (+5.4%), from €7.9m to €8.3m
- Turnover +€223,445
up €223,445 (+2.0%), from €11.2m to €11.5m
- Financial income +€148,605
up €148,605 (+10.6%), from €1.4m to €1.6m
of which Financial income: +€357,593
- Staff costs +€122,566
up €122,566 (+3.0%), from €4.1m to €4.3m
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.
Result 2023
€437,887
Turnover
+€223,445
Other operating income
-€103,693
Services and other goods
-€425,441
Staff costs
-€122,566
Depreciation
-€11,812
Write-downs
-€12,404
Other operating charges
-€7,817
Other operating items
+€177,906
Financial income
+€148,605
Financial charges
-€246
Taxes
+€15,331
Result 2024
€319,195
Cash bridge derived
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.
From operations
-€1.2m
Investment
+€2.5m
Financing
+€26,226
Cash 2023
€7.1m
From operations (derived)
-€1.2m
Net result for the year
+€319,195
Depreciation
+€231,906
Receivables within one year
-€96,062
Deferred charges and accrued income
+€154,168
Debts within one year
-€1.8m
Accrued charges and deferred income
-€52,844
Investment (derived)
+€2.5m
Investment in fixed assets (net)
-€281,186
Current investments
+€2.8m
Financing
+€26,226
Debts after one year
+€26,226
Cash 2024
€8.5m
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,015,403 | €42,548,722 | -€1.5m | -3.3% |
| Fixed assets | 21/28 | €845,194 | €894,475 | +€49,281 | +5.8% |
| Intangible fixed assets | 21 | €4,718 | €3,050 | -€1,668 | -35.3% |
| Tangible fixed assets | 22/27 | €654,325 | €705,273 | +€50,948 | +7.8% |
| Plant, machinery and equipment | 23 | €3,673 | €2,897 | -€776 | -21.1% |
| Furniture and vehicles | 24 | €618,188 | €681,162 | +€62,973 | +10.2% |
| Other tangible fixed assets | 26 | €32,464 | €21,215 | -€11,249 | -34.7% |
| Financial fixed assets | 28 | €186,151 | €186,151 | = | 0.0% |
| Affiliated companies | 280/1 | €1 | €1 | = | 0.0% |
| Participating interests | 280 | €1 | €1 | = | 0.0% |
| Other financial fixed assets | 284/8 | €186,150 | €186,150 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €186,150 | €186,150 | = | 0.0% |
| Current assets | 29/58 | €43,170,209 | €41,654,247 | -€1.5m | -3.5% |
| Amounts receivable within one year | 40/41 | €1,344,927 | €1,440,989 | +€96,062 | +7.1% |
| Trade receivables | 40 | €1,313,613 | €1,420,841 | +€107,229 | +8.2% |
| Other amounts receivable | 41 | €31,314 | €20,147 | -€11,167 | -35.7% |
| Current investments | 50/53 | €34,200,000 | €31,400,000 | -€2.8m | -8.2% |
| Cash at bank and in hand | 54/58 | €7,141,504 | €8,483,648 | +€1.3m | +18.8% |
| Deferred charges and accrued income | 490/1 | €483,778 | €329,610 | -€154,168 | -31.9% |
| Total equity and liabilities | 10/49 | €44,015,403 | €42,548,722 | -€1.5m | -3.3% |
| Equity | 10/15 | €2,699,748 | €3,018,942 | +€319,195 | +11.8% |
| Profit (loss) carried forward | 14 | €2,699,748 | €3,018,942 | +€319,195 | +11.8% |
| Amounts payable | 17/49 | €41,315,655 | €39,529,779 | -€1.8m | -4.3% |
| Amounts payable after more than one year | 17 | €3,288 | €29,514 | +€26,226 | +797.6% |
| Financial debts | 170/4 | €3,288 | €29,514 | +€26,226 | +797.6% |
| Credit institutions | 173 | €3,288 | €29,514 | +€26,226 | +797.6% |
| Amounts payable within one year | 42/48 | €41,189,175 | €39,429,917 | -€1.8m | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €25,459 | €10,755 | -€14,704 | -57.8% |
| Trade debts | 44 | €1,222,731 | €1,350,737 | +€128,007 | +10.5% |
| Suppliers | 440/4 | €1,222,731 | €1,350,737 | +€128,007 | +10.5% |
| Advances received on contracts in progress | 46 | €38,506,109 | €36,868,244 | -€1.6m | -4.3% |
| Taxes, remuneration and social security | 45 | €915,928 | €656,678 | -€259,250 | -28.3% |
| Taxes | 450/3 | €296,839 | €148,317 | -€148,522 | -50.0% |
| Remuneration and social security | 454/9 | €619,089 | €508,360 | -€110,728 | -17.9% |
| Accrued charges and deferred income | 492/3 | €123,192 | €70,348 | -€52,844 | -42.9% |
| Operating income | 70/76A | €11,785,905 | €11,913,079 | +€127,174 | +1.1% |
| Turnover | 70 | €11,227,050 | €11,450,495 | +€223,445 | +2.0% |
| Other operating income | 74 | €528,153 | €424,460 | -€103,693 | -19.6% |
| Non-recurring operating income | 76A | €30,701 | €38,124 | +€7,423 | +24.2% |
| Operating charges | 60/66A | €12,450,529 | €12,860,087 | +€409,558 | +3.3% |
| Services and other goods | 61 | €7,881,670 | €8,307,112 | +€425,441 | +5.4% |
| Remuneration, social security and pensions | 62 | €4,130,639 | €4,253,205 | +€122,566 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220,094 | €231,906 | +€11,812 | +5.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€12,404 | - | +€12,404 | |
| Other operating charges | 640/8 | €8,687 | €16,504 | +€7,817 | +90.0% |
| Non-recurring operating charges | 66A | €396,843 | €51,360 | -€345,483 | -87.1% |
| Operating profit (loss) | 9901 | -€664,624 | -€947,007 | -€282,383 | -42.5% |
| Financial income | 75/76B | €1,407,270 | €1,555,876 | +€148,605 | +10.6% |
| Recurring financial income | 75 | €973,926 | €1,331,519 | +€357,593 | +36.7% |
| Income from current assets | 751 | €973,926 | €1,331,518 | +€357,593 | +36.7% |
| Other financial income | 752/9 | €0 | €1 | +€1 | +672.7% |
| Non-recurring financial income | 76B | €433,345 | €224,357 | -€208,988 | -48.2% |
| Financial charges | 65/66B | €8,488 | €8,735 | +€246 | +2.9% |
| Recurring financial charges | 65 | €8,488 | €8,735 | +€246 | +2.9% |
| Debt charges | 650 | €1,154 | €926 | -€228 | -19.8% |
| Other financial charges | 652/9 | €7,334 | €7,808 | +€474 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €734,158 | €600,134 | -€134,024 | -18.3% |
| Income taxes | 67/77 | €296,270 | €280,939 | -€15,331 | -5.2% |
| Taxes | 670/3 | €296,589 | €280,939 | -€15,650 | -5.3% |
| Tax adjustments and reversals of tax provisions | 77 | €319 | - | -€319 | |
| Profit (loss) for the period | 9904 | €437,887 | €319,195 | -€118,693 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €437,887 | €319,195 | -€118,693 | -27.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.