ENDOCRINE SOCIETY DEVELOPMENT: 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.
ENDOCRINE SOCIETY DEVELOPMENT
Largest movements
- Deferred charges and accrued income +€64,457
up €64,457 (+465%), from €13,848 to €78,305
- Tangible fixed assets +€61,411
up €61,411 (+16.0%), from €383,068 to €444,479
of which Furniture and vehicles: +€91,412
- Cash -€55,861
down €55,861 (-26.6%), from €210,105 to €154,244
mainly Investment in fixed assets (net) (-€88,714) and Contributions, distributions and other (-€78,750)
- Current investments +€45,103
up €45,103 (+56.2%), from €80,246 to €125,349
- Receivables within one year -€36,063
down €36,063 (-37.6%), from €96,013 to €59,951
- Reserves +€73,212
up €73,212 (+15.5%), from €471,332 to €544,543
of which Distributable reserves: +€74,320
- Debts after one year -€24,486
down €24,486 (-28.6%), from €85,516 to €61,031
- Tax, wage and social debts +€22,394
up €22,394 (+231%), from €9,711 to €32,105
- Other debts +€10,190
up €10,190 (+14.9%), from €68,560 to €78,750
- Gross operating margin +€99,170
up €99,170 (+69.0%), from €143,753 to €242,923
- Taxes +€27,968
up €27,968 (+74.8%), from €37,376 to €65,344
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 | €783,280 | €862,328 | +€79,048 | +10.1% |
| Fixed assets | 21/28 | €383,068 | €444,479 | +€61,411 | +16.0% |
| Tangible fixed assets | 22/27 | €383,068 | €444,479 | +€61,411 | +16.0% |
| Land and buildings | 22 | €369,949 | €353,068 | -€16,881 | -4.6% |
| Plant, machinery and equipment | 23 | €13,119 | - | -€13,119 | |
| Furniture and vehicles | 24 | - | €91,412 | +€91,412 | |
| Current assets | 29/58 | €400,212 | €417,849 | +€17,637 | +4.4% |
| Amounts receivable within one year | 40/41 | €96,013 | €59,951 | -€36,063 | -37.6% |
| Other amounts receivable | 41 | €96,013 | €59,951 | -€36,063 | -37.6% |
| Current investments | 50/53 | €80,246 | €125,349 | +€45,103 | +56.2% |
| Cash at bank and in hand | 54/58 | €210,105 | €154,244 | -€55,861 | -26.6% |
| Deferred charges and accrued income | 490/1 | €13,848 | €78,305 | +€64,457 | +465% |
| Total equity and liabilities | 10/49 | €783,280 | €862,328 | +€79,048 | +10.1% |
| Equity | 10/15 | €570,941 | €644,152 | +€73,212 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €471,332 | €544,543 | +€73,212 | +15.5% |
| Tax-exempt reserves | 132 | €36,572 | €35,464 | -€1,108 | -3.0% |
| Distributable reserves | 133 | €434,760 | €509,080 | +€74,320 | +17.1% |
| Profit (loss) carried forward | 14 | €87,209 | €87,209 | +€0 | 0.0% |
| Provisions and deferred taxes | 16 | €18,832 | €16,680 | -€2,151 | -11.4% |
| Deferred taxes | 168 | €18,832 | €16,680 | -€2,151 | -11.4% |
| Amounts payable | 17/49 | €193,508 | €201,495 | +€7,987 | +4.1% |
| Amounts payable after more than one year | 17 | €85,516 | €61,031 | -€24,486 | -28.6% |
| Financial debts | 170/4 | €85,516 | €61,031 | -€24,486 | -28.6% |
| Amounts payable within one year | 42/48 | €107,626 | €140,176 | +€32,550 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €25,459 | €26,483 | +€1,024 | +4.0% |
| Trade debts | 44 | €3,896 | €2,838 | -€1,058 | -27.2% |
| Suppliers | 440/4 | €3,896 | €2,838 | -€1,058 | -27.2% |
| Taxes, remuneration and social security | 45 | €9,711 | €32,105 | +€22,394 | +231% |
| Taxes | 450/3 | €9,711 | €32,105 | +€22,394 | +231% |
| Other amounts payable | 47/48 | €68,560 | €78,750 | +€10,190 | +14.9% |
| Accrued charges and deferred income | 492/3 | €365 | €288 | -€77 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,876 | €27,303 | +€2,427 | +9.8% |
| Other operating charges | 640/8 | €2,897 | €2,966 | +€69 | +2.4% |
| Gross operating margin | 9900 | €143,753 | €242,923 | +€99,170 | +69.0% |
| Operating profit (loss) | 9901 | €115,981 | €212,654 | +€96,674 | +83.4% |
| Financial income | 75/76B | €9,061 | €7,050 | -€2,011 | -22.2% |
| Recurring financial income | 75 | €9,061 | €7,050 | -€2,011 | -22.2% |
| Financial charges | 65/66B | €5,269 | €4,551 | -€718 | -13.6% |
| Recurring financial charges | 65 | €5,269 | €4,551 | -€718 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €119,773 | €215,154 | +€95,381 | +79.6% |
| Transfer from deferred taxes | 780 | €1,108 | €2,151 | +€1,044 | +94.2% |
| Income taxes | 67/77 | €37,376 | €65,344 | +€27,968 | +74.8% |
| Profit (loss) for the period | 9904 | €83,506 | €151,962 | +€68,456 | +82.0% |
| Transfer from tax-exempt reserves | 789 | €2,151 | €1,108 | -€1,044 | -48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,657 | €153,070 | +€67,413 | +78.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.