DEVELOPMENT AND YOU: 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
DEVELOPMENT AND YOU
NACE 85.592, Vocational training
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-
2024 · €0
Equity
-€61,034
2024 · -€61,034
Cash
€0
2024 · €348-€348
Balance sheet total
€0
2024 · €348-€348
Largest movements
Assets
- Cash -€348
down €348 (-100.0%), from €348 to €0
Equity and liabilities
- Other debts -€348
down €348 (-0.6%), from €61,382 to €61,034
Income statement
No income-statement line moved by more than 1% of the activity.
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €348 | €0 | -€348 | -100.0% |
| Current assets | 29/58 | €348 | €0 | -€348 | -100.0% |
| Cash at bank and in hand | 54/58 | €348 | €0 | -€348 | -100.0% |
| Total equity and liabilities | 10/49 | €348 | €0 | -€348 | -100.0% |
| Equity | 10/15 | -€61,034 | -€61,034 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,294 | -€75,294 | = | 0.0% |
| Amounts payable | 17/49 | €61,382 | €61,034 | -€348 | -0.6% |
| Amounts payable within one year | 42/48 | €61,382 | €61,034 | -€348 | -0.6% |
| Other amounts payable | 47/48 | €61,382 | €61,034 | -€348 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Operating profit (loss) | 9901 | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | - | = |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.