DIRECT MANAGEMENT ASSISTANCE: 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.
DIRECT MANAGEMENT ASSISTANCE
Largest movements
- Tangible fixed assets -€22,856
down €22,856 (-8.5%), from €269,064 to €246,209
of which Furniture and vehicles: -€16,087
- Financial fixed assets -€3,730
down €3,730 (-100%), from €3,730 to €0
- Cash +€3,496
up €3,496 (+20.8%), from €16,773 to €20,270
mainly Net result for the year (+€23,546) and Depreciation (+€22,856)
- Receivables within one year +€3,277
up €3,277 (+14.5%), from €22,627 to €25,904
of which Other amounts receivable: +€4,021
- Debts after one year -€41,705
down €41,705 (-33.6%), from €123,993 to €82,288
- Profit (loss) carried forward +€21,382
up €21,382 (+57.9%), from €36,938 to €58,320
- Contributions -€8,400
down €8,400 (-67.7%), from €12,400 to €4,000
- Trade debts +€3,816
up €3,816 (+39.7%), from €9,606 to €13,422
- Gross operating margin +€14,688
up €14,688 (+30.4%), from €48,301 to €62,990
- Taxes -€3,901
down €3,901 (-32.8%), from €11,901 to €8,000
- Other operating charges -€3,333
down €3,333 (-59.9%), from €5,566 to €2,233
- Financial charges -€2,339
down €2,339 (-24.9%), from €9,377 to €7,038
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 | €314,297 | €294,202 | -€20,095 | -6.4% |
| Fixed assets | 21/28 | €272,794 | €246,209 | -€26,586 | -9.7% |
| Tangible fixed assets | 22/27 | €269,064 | €246,209 | -€22,856 | -8.5% |
| Land and buildings | 22 | €210,412 | €203,753 | -€6,658 | -3.2% |
| Plant, machinery and equipment | 23 | €974 | €864 | -€111 | -11.3% |
| Furniture and vehicles | 24 | €57,678 | €41,592 | -€16,087 | -27.9% |
| Financial fixed assets | 28 | €3,730 | €0 | -€3,730 | -100% |
| Current assets | 29/58 | €41,503 | €47,993 | +€6,491 | +15.6% |
| Amounts receivable within one year | 40/41 | €22,627 | €25,904 | +€3,277 | +14.5% |
| Trade receivables | 40 | €22,627 | €21,883 | -€744 | -3.3% |
| Other amounts receivable | 41 | - | €4,021 | +€4,021 | |
| Cash at bank and in hand | 54/58 | €16,773 | €20,270 | +€3,496 | +20.8% |
| Deferred charges and accrued income | 490/1 | €2,102 | €1,820 | -€283 | -13.5% |
| Total equity and liabilities | 10/49 | €314,297 | €294,202 | -€20,095 | -6.4% |
| Equity | 10/15 | €108,270 | €119,417 | +€11,146 | +10.3% |
| Contributions | 10/11 | €12,400 | €4,000 | -€8,400 | -67.7% |
| Reserves | 13 | €58,932 | €57,097 | -€1,835 | -3.1% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €42,072 | €40,237 | -€1,835 | -4.4% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,938 | €58,320 | +€21,382 | +57.9% |
| Provisions and deferred taxes | 16 | €14,024 | €13,412 | -€612 | -4.4% |
| Deferred taxes | 168 | €14,024 | €13,412 | -€612 | -4.4% |
| Amounts payable | 17/49 | €192,003 | €161,373 | -€30,630 | -16.0% |
| Amounts payable after more than one year | 17 | €123,993 | €82,288 | -€41,705 | -33.6% |
| Financial debts | 170/4 | €123,993 | €82,288 | -€41,705 | -33.6% |
| Amounts payable within one year | 42/48 | €66,483 | €77,997 | +€11,514 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €39,572 | €41,705 | +€2,133 | +5.4% |
| Financial debts | 43 | €7,675 | €8,671 | +€996 | +13.0% |
| Credit institutions | 430/8 | €7,675 | €8,671 | +€996 | +13.0% |
| Trade debts | 44 | €9,606 | €13,422 | +€3,816 | +39.7% |
| Suppliers | 440/4 | €9,606 | €13,422 | +€3,816 | +39.7% |
| Taxes, remuneration and social security | 45 | €9,090 | €11,104 | +€2,014 | +22.2% |
| Taxes | 450/3 | €9,090 | €11,104 | +€2,014 | +22.2% |
| Other amounts payable | 47/48 | €540 | €3,094 | +€2,555 | +473% |
| Accrued charges and deferred income | 492/3 | €1,527 | €1,089 | -€438 | -28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,229 | €22,856 | -€373 | -1.6% |
| Other operating charges | 640/8 | €5,566 | €2,233 | -€3,333 | -59.9% |
| Gross operating margin | 9900 | €48,301 | €62,990 | +€14,688 | +30.4% |
| Operating profit (loss) | 9901 | €19,507 | €37,901 | +€18,395 | +94.3% |
| Financial income | 75/76B | €82 | €71 | -€11 | -13.3% |
| Recurring financial income | 75 | €82 | €71 | -€11 | -13.3% |
| Financial charges | 65/66B | €9,377 | €7,038 | -€2,339 | -24.9% |
| Recurring financial charges | 65 | €9,377 | €7,038 | -€2,339 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €10,211 | €30,935 | +€20,723 | +203% |
| Transfer from deferred taxes | 780 | €1,835 | €612 | -€1,223 | -66.7% |
| Income taxes | 67/77 | €11,901 | €8,000 | -€3,901 | -32.8% |
| Profit (loss) for the period | 9904 | €145 | €23,546 | +€23,401 | +16,097% |
| Transfer from tax-exempt reserves | 789 | €612 | €1,835 | +€1,223 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €757 | €25,382 | +€24,625 | +3,252% |
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 29 October 2026 via checked.be.