Formations Indépendants: 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.
Formations Indépendants
Largest movements
- Cash -€10,278
down €10,278 (-13.2%), from €77,807 to €67,530
mainly Receivables within one year (-€7,898) and Tax, wage and social debts (-€3,753)
- Receivables within one year +€7,898
up €7,898 (+51.0%), from €15,485 to €23,384
of which Trade receivables: +€6,775
- Reserves +€7,250
up €7,250 (+10.7%), from €67,985 to €75,235
- Tax, wage and social debts -€3,753
down €3,753 (-41.0%), from €9,162 to €5,410
- Trade debts -€3,011
down €3,011 (-43.0%), from €7,004 to €3,993
- Other debts -€2,726
down €2,726 (-100%), from €2,726 to €0
- Gross operating margin +€10,114
up €10,114 (+295%), from €3,432 to €13,546
- Other operating charges +€2,557
up €2,557 (+413%), from €620 to €3,177
- Taxes +€2,295
up €2,295 (+487%), from €471 to €2,766
- Depreciation -€271
down €271 (-46.8%), from €579 to €308
- Financial charges +€146
up €146 (+150%), from €97 to €243
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 | €93,984 | €91,781 | -€2,203 | -2.3% |
| Formation expenses | 20 | €579 | €311 | -€268 | -46.3% |
| Fixed assets | 21/28 | €112 | €72 | -€40 | -35.7% |
| Tangible fixed assets | 22/27 | €40 | €0 | -€40 | -100% |
| Furniture and vehicles | 24 | €40 | €0 | -€40 | -100% |
| Financial fixed assets | 28 | €72 | €72 | = | 0.0% |
| Current assets | 29/58 | €93,293 | €91,398 | -€1,894 | -2.0% |
| Amounts receivable within one year | 40/41 | €15,485 | €23,384 | +€7,898 | +51.0% |
| Trade receivables | 40 | €15,249 | €22,024 | +€6,775 | +44.4% |
| Other amounts receivable | 41 | €236 | €1,359 | +€1,123 | +476% |
| Cash at bank and in hand | 54/58 | €77,807 | €67,530 | -€10,278 | -13.2% |
| Deferred charges and accrued income | 490/1 | - | €485 | +€485 | |
| Total equity and liabilities | 10/49 | €93,984 | €91,781 | -€2,203 | -2.3% |
| Equity | 10/15 | €75,092 | €82,378 | +€7,287 | +9.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €67,985 | €75,235 | +€7,250 | +10.7% |
| Distributable reserves | 133 | €67,985 | €75,235 | +€7,250 | +10.7% |
| Profit (loss) carried forward | 14 | €4,107 | €4,143 | +€37 | +0.9% |
| Amounts payable | 17/49 | €18,892 | €9,403 | -€9,489 | -50.2% |
| Amounts payable within one year | 42/48 | €18,892 | €9,403 | -€9,489 | -50.2% |
| Trade debts | 44 | €7,004 | €3,993 | -€3,011 | -43.0% |
| Suppliers | 440/4 | €7,004 | €3,993 | -€3,011 | -43.0% |
| Taxes, remuneration and social security | 45 | €9,162 | €5,410 | -€3,753 | -41.0% |
| Taxes | 450/3 | €9,162 | €5,410 | -€3,753 | -41.0% |
| Other amounts payable | 47/48 | €2,726 | €0 | -€2,726 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €579 | €308 | -€271 | -46.8% |
| Other operating charges | 640/8 | €620 | €3,177 | +€2,557 | +413% |
| Gross operating margin | 9900 | €3,432 | €13,546 | +€10,114 | +295% |
| Operating profit (loss) | 9901 | €2,233 | €10,061 | +€7,828 | +351% |
| Financial income | 75/76B | €90 | €234 | +€144 | +159% |
| Recurring financial income | 75 | €90 | €234 | +€144 | +159% |
| Financial charges | 65/66B | €97 | €243 | +€146 | +150% |
| Recurring financial charges | 65 | €97 | €243 | +€146 | +150% |
| Profit (loss) for the period before taxes | 9903 | €2,226 | €10,052 | +€7,826 | +352% |
| Income taxes | 67/77 | €471 | €2,766 | +€2,295 | +487% |
| Profit (loss) for the period | 9904 | €1,755 | €7,287 | +€5,532 | +315% |
| Profit (loss) for the period to be appropriated | 9905 | €1,755 | €7,287 | +€5,532 | +315% |
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 13 October 2026 via checked.be.