COORDINATION - PREVENTION - CONSULTANCE: 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.
COORDINATION - PREVENTION - CONSULTANCE
Largest movements
- Receivables within one year +€122,022
up €122,022 (+59.8%), from €204,083 to €326,105
of which Trade receivables: +€121,537
- Current investments +€100,000
new in 2025: €100,000
- Cash -€54,291
down €54,291 (-35.6%), from €152,376 to €98,085
mainly Receivables within one year (-€122,022) and Current investments (-€100,000)
- Tangible fixed assets -€20,127
down €20,127 (-4.5%), from €447,647 to €427,520
of which Land and buildings: -€14,933
- Reserves +€156,010
up €156,010 (+46.9%), from €332,560 to €488,571
of which Distributable reserves: +€156,010
- Other debts +€28,808
up €28,808 (+413%), from €6,970 to €35,778
- Debts after one year -€19,062
down €19,062 (-13.8%), from €138,175 to €119,113
- Trade debts -€15,725
down €15,725 (-74.8%), from €21,025 to €5,300
- Gross operating margin +€51,641
up €51,641 (+17.3%), from €297,803 to €349,445
- Taxes -€13,585
down €13,585 (-12.9%), from €105,474 to €91,889
- Other operating charges -€8,584
down €8,584 (-77.7%), from €11,053 to €2,469
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 | €806,398 | €954,238 | +€147,840 | +18.3% |
| Fixed assets | 21/28 | €448,811 | €428,724 | -€20,087 | -4.5% |
| Tangible fixed assets | 22/27 | €447,647 | €427,520 | -€20,127 | -4.5% |
| Land and buildings | 22 | €434,822 | €419,889 | -€14,933 | -3.4% |
| Furniture and vehicles | 24 | €12,826 | €7,631 | -€5,194 | -40.5% |
| Financial fixed assets | 28 | €1,164 | €1,204 | +€40 | +3.4% |
| Current assets | 29/58 | €357,587 | €525,514 | +€167,927 | +47.0% |
| Amounts receivable within one year | 40/41 | €204,083 | €326,105 | +€122,022 | +59.8% |
| Trade receivables | 40 | €122,546 | €244,083 | +€121,537 | +99.2% |
| Other amounts receivable | 41 | €81,536 | €82,022 | +€486 | +0.6% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €152,376 | €98,085 | -€54,291 | -35.6% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,324 | +€195 | +17.3% |
| Total equity and liabilities | 10/49 | €806,398 | €954,238 | +€147,840 | +18.3% |
| Equity | 10/15 | €534,749 | €690,760 | +€156,010 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €332,560 | €488,571 | +€156,010 | +46.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,000 | €31,000 | = | 0.0% |
| Distributable reserves | 133 | €299,700 | €455,711 | +€156,010 | +52.1% |
| Profit (loss) carried forward | 14 | €183,589 | €183,589 | = | 0.0% |
| Amounts payable | 17/49 | €271,649 | €263,478 | -€8,171 | -3.0% |
| Amounts payable after more than one year | 17 | €138,175 | €119,113 | -€19,062 | -13.8% |
| Financial debts | 170/4 | €138,175 | €119,113 | -€19,062 | -13.8% |
| Amounts payable within one year | 42/48 | €133,474 | €144,366 | +€10,891 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | €18,689 | €19,062 | +€374 | +2.0% |
| Trade debts | 44 | €21,025 | €5,300 | -€15,725 | -74.8% |
| Suppliers | 440/4 | €21,025 | €5,300 | -€15,725 | -74.8% |
| Advances received on contracts in progress | 46 | - | €280 | +€280 | |
| Taxes, remuneration and social security | 45 | €86,792 | €83,945 | -€2,846 | -3.3% |
| Taxes | 450/3 | €81,680 | €78,834 | -€2,846 | -3.5% |
| Remuneration and social security | 454/9 | €5,111 | €5,111 | = | 0.0% |
| Other amounts payable | 47/48 | €6,970 | €35,778 | +€28,808 | +413% |
| Remuneration, social security and pensions | 62 | €43,352 | €44,267 | +€916 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,300 | €20,127 | -€173 | -0.9% |
| Other operating charges | 640/8 | €11,053 | €2,469 | -€8,584 | -77.7% |
| Gross operating margin | 9900 | €297,803 | €349,445 | +€51,641 | +17.3% |
| Operating profit (loss) | 9901 | €223,098 | €282,581 | +€59,482 | +26.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,665 | €3,253 | -€412 | -11.2% |
| Recurring financial charges | 65 | €3,665 | €3,253 | -€412 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €219,433 | €279,328 | +€59,894 | +27.3% |
| Income taxes | 67/77 | €105,474 | €91,889 | -€13,585 | -12.9% |
| Profit (loss) for the period | 9904 | €113,959 | €187,438 | +€73,480 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €113,959 | €187,438 | +€73,480 | +64.5% |
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 28 October 2026 via checked.be.