COMPLIANCE & PROJECT SUPPORT: 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.
COMPLIANCE & PROJECT SUPPORT
Largest movements
- Tangible fixed assets -€19,698
down €19,698 (-24.4%), from €80,860 to €61,162
of which Furniture and vehicles: -€18,103
- Receivables within one year +€10,684
up €10,684 (+63.7%), from €16,768 to €27,452
of which Trade receivables: +€10,458
- Cash -€4,217
down €4,217 (-4.0%), from €106,526 to €102,310
mainly Debts after one year (-€15,437) and Contributions, distributions and other (-€15,000)
- Debts after one year -€15,437
down €15,437 (-30.9%), from €49,888 to €34,451
- Other debts +€15,149
up €15,149 (+822%), from €1,842 to €16,991
- Tax, wage and social debts -€9,124
down €9,124 (-70.2%), from €12,993 to €3,869
of which Taxes: -€6,704
- Current portion of long-term debt -€2,201
down €2,201 (-12.5%), from €17,638 to €15,437
- Gross operating margin -€15,362
down €15,362 (-25.7%), from €59,816 to €44,454
- Taxes -€4,666
down €4,666 (-39.3%), from €11,885 to €7,220
- Depreciation +€3,020
up €3,020 (+18.1%), from €16,679 to €19,698
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 | €216,206 | €203,193 | -€13,014 | -6.0% |
| Fixed assets | 21/28 | €89,182 | €71,264 | -€17,919 | -20.1% |
| Tangible fixed assets | 22/27 | €80,860 | €61,162 | -€19,698 | -24.4% |
| Land and buildings | 22 | €6,019 | €4,671 | -€1,348 | -22.4% |
| Plant, machinery and equipment | 23 | €287 | €39 | -€248 | -86.4% |
| Furniture and vehicles | 24 | €74,555 | €56,452 | -€18,103 | -24.3% |
| Financial fixed assets | 28 | €8,322 | €10,102 | +€1,780 | +21.4% |
| Current assets | 29/58 | €127,024 | €131,929 | +€4,905 | +3.9% |
| Stocks and contracts in progress | 3 | €2,325 | €1,500 | -€825 | -35.5% |
| Stocks | 30/36 | €2,325 | €1,500 | -€825 | -35.5% |
| Amounts receivable within one year | 40/41 | €16,768 | €27,452 | +€10,684 | +63.7% |
| Trade receivables | 40 | €16,713 | €27,171 | +€10,458 | +62.6% |
| Other amounts receivable | 41 | €54 | €281 | +€227 | +416% |
| Cash at bank and in hand | 54/58 | €106,526 | €102,310 | -€4,217 | -4.0% |
| Deferred charges and accrued income | 490/1 | €1,405 | €668 | -€737 | -52.5% |
| Total equity and liabilities | 10/49 | €216,206 | €203,193 | -€13,014 | -6.0% |
| Equity | 10/15 | €130,259 | €130,437 | +€178 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €107,654 | €107,654 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €105,794 | €105,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,004 | €4,183 | +€178 | +4.5% |
| Amounts payable | 17/49 | €85,948 | €72,756 | -€13,192 | -15.3% |
| Amounts payable after more than one year | 17 | €49,888 | €34,451 | -€15,437 | -30.9% |
| Financial debts | 170/4 | €49,888 | €34,451 | -€15,437 | -30.9% |
| Amounts payable within one year | 42/48 | €35,016 | €38,165 | +€3,149 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €17,638 | €15,437 | -€2,201 | -12.5% |
| Trade debts | 44 | €2,543 | €1,868 | -€675 | -26.5% |
| Suppliers | 440/4 | €2,543 | €1,868 | -€675 | -26.5% |
| Taxes, remuneration and social security | 45 | €12,993 | €3,869 | -€9,124 | -70.2% |
| Taxes | 450/3 | €10,573 | €3,869 | -€6,704 | -63.4% |
| Remuneration and social security | 454/9 | €2,420 | - | -€2,420 | |
| Other amounts payable | 47/48 | €1,842 | €16,991 | +€15,149 | +822% |
| Accrued charges and deferred income | 492/3 | €1,044 | €139 | -€905 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,679 | €19,698 | +€3,020 | +18.1% |
| Other operating charges | 640/8 | €394 | €387 | -€7 | -1.8% |
| Non-recurring operating charges | 66A | €49 | €63 | +€14 | +29.4% |
| Gross operating margin | 9900 | €59,816 | €44,454 | -€15,362 | -25.7% |
| Operating profit (loss) | 9901 | €42,694 | €24,304 | -€18,390 | -43.1% |
| Financial income | 75/76B | €643 | €1,067 | +€424 | +65.9% |
| Recurring financial income | 75 | €643 | €1,067 | +€424 | +65.9% |
| Financial charges | 65/66B | €2,778 | €2,974 | +€196 | +7.1% |
| Recurring financial charges | 65 | €2,778 | €2,974 | +€196 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €40,560 | €22,398 | -€18,162 | -44.8% |
| Income taxes | 67/77 | €11,885 | €7,220 | -€4,666 | -39.3% |
| Profit (loss) for the period | 9904 | €28,675 | €15,178 | -€13,496 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,675 | €15,178 | -€13,496 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.