Formation - Emploi - Tremplin: 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.
Formation - Emploi - Tremplin
Largest movements
- Receivables within one year +€119,614
up €119,614 (+62.9%), from €190,269 to €309,883
of which Other amounts receivable: +€117,657
- Cash +€58,666
up €58,666 (+44.3%), from €132,284 to €190,950
mainly Debts within one year (+€178,098) and Debts after one year (+€3,141)
- Deferred charges and accrued income +€5,799
up €5,799 (+370%), from €1,566 to €7,365
- Debts within one year +€178,098
up €178,098 (+92.7%), from €192,049 to €370,147
of which Tax, wage and social debts: +€129,920
- Staff costs +€114,127
up €114,127 (+10.9%), from €1.0m to €1.2m
- Gross operating margin +€87,962
up €87,962 (+8.1%), from €1.1m to €1.2m
- Other operating charges -€35,784
down €35,784 (-98.9%), from €36,188 to €404
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 | €327,627 | €510,281 | +€182,654 | +55.8% |
| Fixed assets | 21/28 | €3,508 | €2,084 | -€1,424 | -40.6% |
| Tangible fixed assets | 22/27 | €3,508 | €2,084 | -€1,424 | -40.6% |
| Plant, machinery and equipment | 23 | €3,508 | €2,084 | -€1,424 | -40.6% |
| Current assets | 29/58 | €324,119 | €508,198 | +€184,078 | +56.8% |
| Amounts receivable within one year | 40/41 | €190,269 | €309,883 | +€119,614 | +62.9% |
| Trade receivables | 40 | - | €1,957 | +€1,957 | |
| Other amounts receivable | 41 | €190,269 | €307,926 | +€117,657 | +61.8% |
| Cash at bank and in hand | 54/58 | €132,284 | €190,950 | +€58,666 | +44.3% |
| Deferred charges and accrued income | 490/1 | €1,566 | €7,365 | +€5,799 | +370% |
| Total equity and liabilities | 10/49 | €327,627 | €510,281 | +€182,654 | +55.8% |
| Equity | 10/15 | €91,640 | €93,001 | +€1,360 | +1.5% |
| Contributions | 10/11 | €26,953 | €26,953 | = | 0.0% |
| Capital | 10 | €26,953 | €26,953 | = | 0.0% |
| Reserves | 13 | €80,397 | €80,397 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,610 | -€15,025 | +€1,585 | +9.5% |
| Investment grants | 15 | €900 | €675 | -€225 | -25.0% |
| Provisions and deferred taxes | 16 | €43,938 | €43,938 | = | 0.0% |
| Amounts payable | 17/49 | €192,049 | €373,343 | +€181,294 | +94.4% |
| Amounts payable after more than one year | 17 | - | €3,141 | +€3,141 | |
| Financial debts | 170/4 | - | €3,141 | +€3,141 | |
| Amounts payable within one year | 42/48 | €192,049 | €370,147 | +€178,098 | +92.7% |
| Current portion of amounts payable after more than one year | 42 | - | €76,904 | +€76,904 | |
| Financial debts | 43 | - | €17,500 | +€17,500 | |
| Other loans | 439 | - | €17,500 | +€17,500 | |
| Trade debts | 44 | €37,644 | €22,303 | -€15,341 | -40.8% |
| Suppliers | 440/4 | €37,644 | €22,303 | -€15,341 | -40.8% |
| Taxes, remuneration and social security | 45 | €116,762 | €246,682 | +€129,920 | +111% |
| Taxes | 450/3 | €506 | €25,366 | +€24,860 | +4,917% |
| Remuneration and social security | 454/9 | €116,256 | €221,316 | +€105,060 | +90.4% |
| Accrued charges and deferred income | 492/3 | - | €55 | +€55 | |
| Turnover | 70 | €192,204 | €198,808 | +€6,604 | +3.4% |
| Membership fees, donations, legacies and grants | 73 | €1,101,674 | €1,187,299 | +€85,624 | +7.8% |
| Non-recurring operating income | 76A | €5,299 | - | -€5,299 | |
| Goods, raw materials, services and sundry goods | 60/61 | €218,509 | €218,846 | +€337 | +0.2% |
| Remuneration, social security and pensions | 62 | €1,049,212 | €1,163,339 | +€114,127 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,238 | €1,424 | -€814 | -36.4% |
| Other operating charges | 640/8 | €36,188 | €404 | -€35,784 | -98.9% |
| Gross operating margin | 9900 | €1,080,668 | €1,168,630 | +€87,962 | +8.1% |
| Operating profit (loss) | 9901 | €307 | €3,462 | +€3,155 | +1,027% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €309 | €1,877 | +€1,568 | +507% |
| Recurring financial charges | 65 | €309 | €1,877 | +€1,568 | +507% |
| Profit (loss) for the period before taxes | 9903 | €0 | €1,585 | +€1,585 | |
| Profit (loss) for the period | 9904 | €0 | €1,585 | +€1,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €1,585 | +€1,585 |
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 31 October 2026 via checked.be.