Institut de Classification de fonctions: what changed
What changed
Institut de Classification de fonctions
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€5,416
2024 · €16,411-€10,994
Equity
€303,761
2024 · €298,345+€5,416
Cash
€816,041
2024 · €1.0m-€190,305
Balance sheet total
€1.1m
2024 · €1.3m-€183,925
Largest movements
Assets
- Cash -€190,305
down €190,305 (-18.9%), from €1.0m to €816,041
mainly Debts within one year (-€247,746) and Deferred charges and accrued income (-€24,944)
- Deferred charges and accrued income +€24,944
up €24,944 (+18.1%), from €137,438 to €162,382
Equity and liabilities
- Debts within one year -€247,746
down €247,746 (-37.7%), from €657,419 to €409,672
- Accrued charges and deferred income +€58,405
up €58,405 (+15.6%), from €373,593 to €431,998
Income statement
- Gross operating margin -€21,959
down €21,959 (-1.6%), from €1.4m to €1.4m
- Staff costs -€20,533
down €20,533 (-1.5%), from €1.4m to €1.4m
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
€16,411
Gross operating margin
-€21,959
Staff costs
+€20,533
Financial income
-€13,655
Financial charges
+€4,087
Result 2025
€5,416
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
-€190,305
Investment
€0
Financing
€0
Cash 2024
€1.0m
From operations (derived)
-€190,305
Net result for the year
+€5,416
Depreciation
+€6,753
Receivables within one year
+€11,811
Deferred charges and accrued income
-€24,944
Debts within one year
-€247,746
Accrued charges and deferred income
+€58,405
Cash 2025
€816,041
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,329,356 | €1,145,432 | -€183,925 | -13.8% |
| Fixed assets | 21/28 | €18,155 | €11,402 | -€6,753 | -37.2% |
| Tangible fixed assets | 22/27 | €18,155 | €11,402 | -€6,753 | -37.2% |
| Land and buildings | 22 | €7,698 | €7,348 | -€350 | -4.5% |
| Furniture and vehicles | 24 | €10,457 | €4,053 | -€6,403 | -61.2% |
| Current assets | 29/58 | €1,311,202 | €1,134,030 | -€177,172 | -13.5% |
| Amounts receivable within one year | 40/41 | €167,418 | €155,606 | -€11,811 | -7.1% |
| Trade receivables | 40 | €167,418 | €155,606 | -€11,811 | -7.1% |
| Cash at bank and in hand | 54/58 | €1,006,346 | €816,041 | -€190,305 | -18.9% |
| Deferred charges and accrued income | 490/1 | €137,438 | €162,382 | +€24,944 | +18.1% |
| Total equity and liabilities | 10/49 | €1,329,356 | €1,145,432 | -€183,925 | -13.8% |
| Equity | 10/15 | €298,345 | €303,761 | +€5,416 | +1.8% |
| Reserves | 13 | €281,934 | €290,140 | +€8,205 | +2.9% |
| Profit (loss) carried forward | 14 | €16,411 | €13,622 | -€2,789 | -17.0% |
| Amounts payable | 17/49 | €1,031,011 | €841,670 | -€189,341 | -18.4% |
| Amounts payable within one year | 42/48 | €657,419 | €409,672 | -€247,746 | -37.7% |
| Trade debts | 44 | €147,021 | €146,686 | -€334 | -0.2% |
| Suppliers | 440/4 | €147,021 | €146,686 | -€334 | -0.2% |
| Taxes, remuneration and social security | 45 | €127,088 | €158,301 | +€31,213 | +24.6% |
| Remuneration and social security | 454/9 | €127,088 | €158,301 | +€31,213 | +24.6% |
| Accrued charges and deferred income | 492/3 | €373,593 | €431,998 | +€58,405 | +15.6% |
| Remuneration, social security and pensions | 62 | €1,380,607 | €1,360,075 | -€20,533 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,753 | €6,753 | = | 0.0% |
| Gross operating margin | 9900 | €1,386,422 | €1,364,463 | -€21,959 | -1.6% |
| Operating profit (loss) | 9901 | -€938 | -€2,365 | -€1,426 | -152% |
| Financial income | 75/76B | €25,089 | €11,434 | -€13,655 | -54.4% |
| Recurring financial income | 75 | €25,089 | €11,434 | -€13,655 | -54.4% |
| Financial charges | 65/66B | €7,740 | €3,653 | -€4,087 | -52.8% |
| Recurring financial charges | 65 | €7,740 | €3,653 | -€4,087 | -52.8% |
| Profit (loss) for the period before taxes | 9903 | €16,411 | €5,416 | -€10,994 | -67.0% |
| Profit (loss) for the period | 9904 | €16,411 | €5,416 | -€10,994 | -67.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,411 | €5,416 | -€10,994 | -67.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.