DR.MELISSA CAMBRON: what changed
What changed
DR.MELISSA CAMBRON
NACE 85.599, Other education
filed annual accounts (NBB)
Net result for the year
€165,745
2024 · €140,642+€25,103
Equity
€1,000
2024 · €141,642-€140,642
Cash
€141,685
2024 · €90,525+€51,159
Balance sheet total
€180,128
2024 · €145,682+€34,447
Largest movements
Assets
- Cash +€51,159
up €51,159 (+56.5%), from €90,525 to €141,685
mainly Net result for the year (+€165,745) and Other debts (+€140,884)
- Receivables within one year -€12,158
down €12,158 (-25.8%), from €47,061 to €34,903
of which Trade receivables: -€8,756
- Deferred charges and accrued income -€5,017
down €5,017 (-75.0%), from €6,692 to €1,675
Equity and liabilities
- Other debts +€140,884
new in 2025: €140,884
- Reserves -€140,642
no longer reported in 2025 (was €140,642)
- Tax, wage and social debts +€34,217
new in 2025: €34,217
Income statement
- Gross operating margin +€49,083
up €49,083 (+28.8%), from €170,331 to €219,414
- Financial income -€14,029
down €14,029 (-99.7%), from €14,067 to €38
- Taxes +€10,992
up €10,992 (+27.4%), from €40,148 to €51,139
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€140,642
Gross operating margin
+€49,083
Depreciation
-€52
Other operating charges
+€492
Financial income
-€14,029
Financial charges
+€601
Taxes
-€10,992
Result 2025
€165,745
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€358,446
Investment
-€899
Financing
-€306,387
Cash 2024
€90,525
From operations (derived)
+€358,446
Net result for the year
+€165,745
Depreciation
+€436
Receivables within one year
+€12,158
Deferred charges and accrued income
+€5,017
Smaller working-capital items
-€11
Tax, wage and social debts
+€34,217
Other debts
+€140,884
Investment (derived)
-€899
Investment in fixed assets (net)
-€899
Financing
-€306,387
Contributions, distributions and other
-€306,387
Cash 2025
€141,685
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,682 | €180,128 | +€34,447 | +23.6% |
| Fixed assets | 21/28 | €1,403 | €1,866 | +€463 | +33.0% |
| Tangible fixed assets | 22/27 | €1,403 | €1,866 | +€463 | +33.0% |
| Land and buildings | 22 | €697 | €580 | -€116 | -16.7% |
| Plant, machinery and equipment | 23 | €707 | €1,285 | +€579 | +81.9% |
| Current assets | 29/58 | €144,279 | €178,263 | +€33,984 | +23.6% |
| Amounts receivable within one year | 40/41 | €47,061 | €34,903 | -€12,158 | -25.8% |
| Trade receivables | 40 | €43,430 | €34,674 | -€8,756 | -20.2% |
| Other amounts receivable | 41 | €3,631 | €229 | -€3,402 | -93.7% |
| Cash at bank and in hand | 54/58 | €90,525 | €141,685 | +€51,159 | +56.5% |
| Deferred charges and accrued income | 490/1 | €6,692 | €1,675 | -€5,017 | -75.0% |
| Total equity and liabilities | 10/49 | €145,682 | €180,128 | +€34,447 | +23.6% |
| Equity | 10/15 | €141,642 | €1,000 | -€140,642 | -99.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €140,642 | - | -€140,642 | |
| Distributable reserves | 133 | €140,642 | - | -€140,642 | |
| Amounts payable | 17/49 | €4,040 | €179,128 | +€175,089 | +4,334% |
| Amounts payable within one year | 42/48 | €2,120 | €177,618 | +€175,497 | +8,277% |
| Trade debts | 44 | €2,120 | €2,518 | +€397 | +18.7% |
| Suppliers | 440/4 | €2,120 | €2,518 | +€397 | +18.7% |
| Taxes, remuneration and social security | 45 | - | €34,217 | +€34,217 | |
| Taxes | 450/3 | - | €34,217 | +€34,217 | |
| Other amounts payable | 47/48 | - | €140,884 | +€140,884 | |
| Accrued charges and deferred income | 492/3 | €1,919 | €1,511 | -€409 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €385 | €436 | +€52 | +13.4% |
| Other operating charges | 640/8 | €1,271 | €779 | -€492 | -38.7% |
| Gross operating margin | 9900 | €170,331 | €219,414 | +€49,083 | +28.8% |
| Operating profit (loss) | 9901 | €168,676 | €218,199 | +€49,523 | +29.4% |
| Financial income | 75/76B | €14,067 | €38 | -€14,029 | -99.7% |
| Recurring financial income | 75 | €14,067 | €38 | -€14,029 | -99.7% |
| Financial charges | 65/66B | €1,953 | €1,352 | -€601 | -30.8% |
| Recurring financial charges | 65 | €1,953 | €1,352 | -€601 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €180,790 | €216,885 | +€36,095 | +20.0% |
| Income taxes | 67/77 | €40,148 | €51,139 | +€10,992 | +27.4% |
| Profit (loss) for the period | 9904 | €140,642 | €165,745 | +€25,103 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €140,642 | €165,745 | +€25,103 | +17.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.