Maison de la Formation: 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.
Maison de la Formation
Largest movements
- Cash +€195,218
up €195,218 (+90.1%), from €216,764 to €411,981
mainly Receivables within one year (+€180,515) and Depreciation (+€71,639)
- Receivables within one year -€180,515
down €180,515 (-44.4%), from €406,352 to €225,837
of which Other amounts receivable: -€91,110
- Tangible fixed assets -€38,999
down €38,999 (-6.9%), from €563,834 to €524,835
of which Land and buildings: -€21,272
- Profit (loss) carried forward +€54,598
up €54,598 (+8.6%), from €636,954 to €691,552
- Debts after one year -€45,989
down €45,989 (-12.0%), from €382,161 to €336,172
- Tax, wage and social debts -€41,618
down €41,618 (-30.9%), from €134,545 to €92,926
of which Taxes: -€35,021
- Gross operating margin -€36,245
down €36,245 (-5.3%), from €686,123 to €649,878
- Staff costs +€13,188
up €13,188 (+2.7%), from €489,307 to €502,495
- Depreciation +€13,097
up €13,097 (+22.4%), from €58,542 to €71,639
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 | €1,292,578 | €1,270,080 | -€22,499 | -1.7% |
| Fixed assets | 21/28 | €610,168 | €577,390 | -€32,778 | -5.4% |
| Intangible fixed assets | 21 | €46,296 | €42,518 | -€3,779 | -8.2% |
| Tangible fixed assets | 22/27 | €563,834 | €524,835 | -€38,999 | -6.9% |
| Land and buildings | 22 | €414,172 | €392,900 | -€21,272 | -5.1% |
| Plant, machinery and equipment | 23 | €127,704 | €109,770 | -€17,934 | -14.0% |
| Furniture and vehicles | 24 | €1,377 | €8,387 | +€7,009 | +509% |
| Leasing and similar rights | 25 | €20,582 | €13,779 | -€6,803 | -33.1% |
| Financial fixed assets | 28 | €37 | €10,037 | +€10,000 | +26,896% |
| Current assets | 29/58 | €682,410 | €692,690 | +€10,280 | +1.5% |
| Amounts receivable within one year | 40/41 | €406,352 | €225,837 | -€180,515 | -44.4% |
| Trade receivables | 40 | €292,468 | €203,062 | -€89,406 | -30.6% |
| Other amounts receivable | 41 | €113,884 | €22,774 | -€91,110 | -80.0% |
| Cash at bank and in hand | 54/58 | €216,764 | €411,981 | +€195,218 | +90.1% |
| Deferred charges and accrued income | 490/1 | €59,295 | €54,872 | -€4,423 | -7.5% |
| Total equity and liabilities | 10/49 | €1,292,578 | €1,270,080 | -€22,499 | -1.7% |
| Equity | 10/15 | €656,786 | €711,383 | +€54,598 | +8.3% |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Capital | 10 | €19,831 | €19,831 | = | 0.0% |
| Profit (loss) carried forward | 14 | €636,954 | €691,552 | +€54,598 | +8.6% |
| Amounts payable | 17/49 | €635,793 | €558,696 | -€77,096 | -12.1% |
| Amounts payable after more than one year | 17 | €382,161 | €336,172 | -€45,989 | -12.0% |
| Financial debts | 170/4 | €382,161 | €336,172 | -€45,989 | -12.0% |
| Amounts payable within one year | 42/48 | €206,785 | €167,622 | -€39,163 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €45,301 | €45,989 | +€688 | +1.5% |
| Trade debts | 44 | €26,940 | €28,707 | +€1,767 | +6.6% |
| Suppliers | 440/4 | €26,940 | €28,707 | +€1,767 | +6.6% |
| Taxes, remuneration and social security | 45 | €134,545 | €92,926 | -€41,618 | -30.9% |
| Taxes | 450/3 | €70,667 | €35,646 | -€35,021 | -49.6% |
| Remuneration and social security | 454/9 | €63,877 | €57,280 | -€6,597 | -10.3% |
| Accrued charges and deferred income | 492/3 | €46,846 | €54,902 | +€8,056 | +17.2% |
| Remuneration, social security and pensions | 62 | €489,307 | €502,495 | +€13,188 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,542 | €71,639 | +€13,097 | +22.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,990 | +€2,990 | |
| Other operating charges | 640/8 | €13,566 | €14,135 | +€569 | +4.2% |
| Gross operating margin | 9900 | €686,123 | €649,878 | -€36,245 | -5.3% |
| Operating profit (loss) | 9901 | €124,709 | €58,620 | -€66,089 | -53.0% |
| Financial income | 75/76B | €1,847 | €2,329 | +€482 | +26.1% |
| Recurring financial income | 75 | €1,847 | €2,329 | +€482 | +26.1% |
| Financial charges | 65/66B | €6,678 | €5,873 | -€804 | -12.0% |
| Recurring financial charges | 65 | €6,678 | €5,873 | -€804 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €119,878 | €55,075 | -€64,803 | -54.1% |
| Income taxes | 67/77 | €476 | €477 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | €119,402 | €54,598 | -€64,804 | -54.3% |
| Profit (loss) for the period to be appropriated | 9905 | €119,402 | €54,598 | -€64,804 | -54.3% |
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 30 October 2026 via checked.be.