INSTITUT GREGORY BATESON: 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.
INSTITUT GREGORY BATESON
Largest movements
- Cash -€56,315
down €56,315 (-32.4%), from €173,552 to €117,237
mainly Net result for the year (-€50,065) and Receivables within one year (-€48,178)
- Receivables within one year +€48,178
up €48,178 (+26.6%), from €180,820 to €228,998
of which Trade receivables: +€46,437
- Deferred charges and accrued income -€14,600
down €14,600 (-41.8%), from €34,908 to €20,308
- Tangible fixed assets -€11,437
down €11,437 (-9.2%), from €123,692 to €112,255
of which Other tangible fixed assets: -€10,016
- Reserves -€50,000
down €50,000 (-53.8%), from €92,899 to €42,899
of which Distributable reserves: -€50,000
- Accrued charges and deferred income +€26,122
up €26,122 (+8.1%), from €322,641 to €348,763
- Current portion of long-term debt -€15,153
down €15,153 (-100.0%), from €15,153 to €0
- Tax, wage and social debts +€7,913
up €7,913 (+26.2%), from €30,215 to €38,128
of which Taxes: +€4,262
- Gross operating margin +€43,627
up €43,627 (+31.5%), from €138,318 to €181,944
- Other operating charges +€32,963
up €32,963 (+4027.4%), from €818 to €33,782
- Staff costs +€14,827
up €14,827 (+9.6%), from €154,542 to €169,369
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.
Cash bridge derived
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 | €539,216 | €503,575 | -€35,640 | -6.6% |
| Fixed assets | 21/28 | €149,936 | €137,033 | -€12,903 | -8.6% |
| Intangible fixed assets | 21 | €2,631 | €1,165 | -€1,466 | -55.7% |
| Tangible fixed assets | 22/27 | €123,692 | €112,255 | -€11,437 | -9.2% |
| Plant, machinery and equipment | 23 | €2,814 | €2,950 | +€136 | +4.8% |
| Furniture and vehicles | 24 | €5,928 | €4,371 | -€1,557 | -26.3% |
| Other tangible fixed assets | 26 | €114,950 | €104,934 | -€10,016 | -8.7% |
| Financial fixed assets | 28 | €23,613 | €23,613 | = | 0.0% |
| Current assets | 29/58 | €389,280 | €366,542 | -€22,737 | -5.8% |
| Amounts receivable within one year | 40/41 | €180,820 | €228,998 | +€48,178 | +26.6% |
| Trade receivables | 40 | €161,392 | €207,829 | +€46,437 | +28.8% |
| Other amounts receivable | 41 | €19,429 | €21,170 | +€1,741 | +9.0% |
| Cash at bank and in hand | 54/58 | €173,552 | €117,237 | -€56,315 | -32.4% |
| Deferred charges and accrued income | 490/1 | €34,908 | €20,308 | -€14,600 | -41.8% |
| Total equity and liabilities | 10/49 | €539,216 | €503,575 | -€35,640 | -6.6% |
| Equity | 10/15 | €113,310 | €63,244 | -€50,065 | -44.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,899 | €42,899 | -€50,000 | -53.8% |
| Non-distributable reserves | 130/1 | €1,548 | €1,548 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,548 | €1,548 | = | 0.0% |
| Tax-exempt reserves | 132 | €31,350 | €31,350 | = | 0.0% |
| Distributable reserves | 133 | €60,000 | €10,000 | -€50,000 | -83.3% |
| Profit (loss) carried forward | 14 | €1,811 | €1,746 | -€65 | -3.6% |
| Amounts payable | 17/49 | €425,906 | €440,331 | +€14,425 | +3.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €103,265 | €91,568 | -€11,697 | -11.3% |
| Current portion of amounts payable after more than one year | 42 | €15,153 | €0 | -€15,153 | -100.0% |
| Trade debts | 44 | €56,112 | €51,656 | -€4,456 | -7.9% |
| Suppliers | 440/4 | €56,112 | €51,656 | -€4,456 | -7.9% |
| Taxes, remuneration and social security | 45 | €30,215 | €38,128 | +€7,913 | +26.2% |
| Taxes | 450/3 | €3,260 | €7,522 | +€4,262 | +130.7% |
| Remuneration and social security | 454/9 | €26,954 | €30,605 | +€3,651 | +13.5% |
| Other amounts payable | 47/48 | €1,785 | €1,785 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €322,641 | €348,763 | +€26,122 | +8.1% |
| Non-recurring operating income | 76A | €390 | €0 | -€390 | -100.0% |
| Remuneration, social security and pensions | 62 | €154,542 | €169,369 | +€14,827 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,974 | €23,697 | +€724 | +3.1% |
| Other operating charges | 640/8 | €818 | €33,782 | +€32,963 | +4027.4% |
| Gross operating margin | 9900 | €138,318 | €181,944 | +€43,627 | +31.5% |
| Operating profit (loss) | 9901 | -€40,017 | -€44,904 | -€4,887 | -12.2% |
| Financial income | 75/76B | €21 | €195 | +€174 | +826.2% |
| Recurring financial income | 75 | €21 | €195 | +€174 | +826.2% |
| Financial charges | 65/66B | €5,152 | €5,357 | +€205 | +4.0% |
| Recurring financial charges | 65 | €5,152 | €5,357 | +€205 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€45,148 | -€50,065 | -€4,918 | -10.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€45,148 | -€50,065 | -€4,918 | -10.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,148 | -€50,065 | -€4,918 | -10.9% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.