DEVELOPMENT & DEPLOYMENT TRAINING: 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.
DEVELOPMENT & DEPLOYMENT TRAINING
Largest movements
- Cash -€8,830
down €8,830 (-29.2%), from €30,271 to €21,442
mainly Other debts (-€8,013) and Receivables within one year (-€7,673)
- Receivables within one year +€7,673
up €7,673 (+76.9%), from €9,975 to €17,648
of which Trade receivables: +€4,984
- Tangible fixed assets -€2,466
down €2,466 (-7.9%), from €31,092 to €28,627
of which Furniture and vehicles: -€2,420
- Short-term financial debts +€9,327
new in 2025: €9,327
- Other debts -€8,013
down €8,013 (-33.1%), from €24,209 to €16,197
- Debts after one year -€7,099
down €7,099 (-32.9%), from €21,600 to €14,501
- Profit (loss) carried forward +€4,294
up €4,294 (+81.2%), from -€5,286 to -€992
- Trade debts -€1,436
no longer reported in 2025 (was €1,436)
- Gross operating margin +€7,996
up €7,996 (+54.6%), from €14,643 to €22,638
- Other operating charges -€1,582
down €1,582 (-62.5%), from €2,530 to €948
- Depreciation +€1,186
up €1,186 (+13.5%), from €8,776 to €9,962
- Taxes +€717
up €717 (+77.9%), from €920 to €1,636
- Financial charges -€423
down €423 (-17.3%), from €2,442 to €2,019
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 | €73,058 | €69,671 | -€3,387 | -4.6% |
| Fixed assets | 21/28 | €31,092 | €28,627 | -€2,466 | -7.9% |
| Tangible fixed assets | 22/27 | €31,092 | €28,627 | -€2,466 | -7.9% |
| Plant, machinery and equipment | 23 | €46 | - | -€46 | |
| Furniture and vehicles | 24 | €31,046 | €28,627 | -€2,420 | -7.8% |
| Current assets | 29/58 | €41,966 | €41,044 | -€922 | -2.2% |
| Amounts receivable within one year | 40/41 | €9,975 | €17,648 | +€7,673 | +76.9% |
| Trade receivables | 40 | €8,819 | €13,804 | +€4,984 | +56.5% |
| Other amounts receivable | 41 | €1,155 | €3,844 | +€2,689 | +233% |
| Cash at bank and in hand | 54/58 | €30,271 | €21,442 | -€8,830 | -29.2% |
| Deferred charges and accrued income | 490/1 | €1,720 | €1,955 | +€235 | +13.6% |
| Total equity and liabilities | 10/49 | €73,058 | €69,671 | -€3,387 | -4.6% |
| Equity | 10/15 | €9,774 | €14,068 | +€4,294 | +43.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €7,000 | €8,860 | +€1,860 | +26.6% |
| Profit (loss) carried forward | 14 | -€5,286 | -€992 | +€4,294 | +81.2% |
| Amounts payable | 17/49 | €63,284 | €55,603 | -€7,681 | -12.1% |
| Amounts payable after more than one year | 17 | €21,600 | €14,501 | -€7,099 | -32.9% |
| Financial debts | 170/4 | €21,600 | €14,501 | -€7,099 | -32.9% |
| Amounts payable within one year | 42/48 | €41,684 | €41,102 | -€583 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €6,797 | €7,099 | +€302 | +4.4% |
| Financial debts | 43 | - | €9,327 | +€9,327 | |
| Credit institutions | 430/8 | - | €9,327 | +€9,327 | |
| Trade debts | 44 | €1,436 | - | -€1,436 | |
| Suppliers | 440/4 | €1,436 | - | -€1,436 | |
| Taxes, remuneration and social security | 45 | €9,242 | €8,479 | -€763 | -8.3% |
| Taxes | 450/3 | €7,742 | €8,479 | +€737 | +9.5% |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €24,209 | €16,197 | -€8,013 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,776 | €9,962 | +€1,186 | +13.5% |
| Other operating charges | 640/8 | €2,530 | €948 | -€1,582 | -62.5% |
| Gross operating margin | 9900 | €14,643 | €22,638 | +€7,996 | +54.6% |
| Operating profit (loss) | 9901 | €3,337 | €11,728 | +€8,391 | +251% |
| Financial income | 75/76B | €184 | €221 | +€38 | +20.5% |
| Recurring financial income | 75 | €184 | €221 | +€38 | +20.5% |
| Financial charges | 65/66B | €2,442 | €2,019 | -€423 | -17.3% |
| Recurring financial charges | 65 | €2,442 | €2,019 | -€423 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | €1,078 | €9,930 | +€8,852 | +821% |
| Income taxes | 67/77 | €920 | €1,636 | +€717 | +77.9% |
| Profit (loss) for the period | 9904 | €159 | €8,294 | +€8,135 | +5,120% |
| Profit (loss) for the period to be appropriated | 9905 | €159 | €8,294 | +€8,135 | +5,120% |
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 16 October 2026 via checked.be.