Mployment & Law: 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.
Mployment & Law
Largest movements
- Tangible fixed assets -€9,351
down €9,351 (-8.7%), from €107,395 to €98,044
of which Land and buildings: -€6,871
- Cash +€8,942
up €8,942 (+265%), from €3,369 to €12,311
mainly Net result for the year (+€16,926) and Depreciation (+€10,734)
- Receivables within one year +€2,110
up €2,110 (+52.2%), from €4,041 to €6,151
of which Other amounts receivable: +€2,413
- Debts after one year -€6,523
down €6,523 (-9.3%), from €70,326 to €63,803
- Reserves +€5,514
up €5,514 (+134%), from €4,109 to €9,623
of which Distributable reserves: +€5,514
- Tax, wage and social debts +€3,115
up €3,115 (+24.5%), from €12,690 to €15,805
- Gross operating margin +€4,084
up €4,084 (+12.1%), from €33,752 to €37,836
- Taxes +€890
up €890 (+13.4%), from €6,645 to €7,535
- Other operating charges +€486
up €486 (+42.1%), from €1,155 to €1,641
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 | €114,805 | €116,506 | +€1,701 | +1.5% |
| Fixed assets | 21/28 | €107,395 | €98,044 | -€9,351 | -8.7% |
| Tangible fixed assets | 22/27 | €107,395 | €98,044 | -€9,351 | -8.7% |
| Land and buildings | 22 | €100,249 | €93,377 | -€6,871 | -6.9% |
| Furniture and vehicles | 24 | €7,146 | €4,667 | -€2,480 | -34.7% |
| Current assets | 29/58 | €7,410 | €18,462 | +€11,052 | +149% |
| Amounts receivable within one year | 40/41 | €4,041 | €6,151 | +€2,110 | +52.2% |
| Trade receivables | 40 | €2,591 | €2,288 | -€303 | -11.7% |
| Other amounts receivable | 41 | €1,450 | €3,863 | +€2,413 | +166% |
| Cash at bank and in hand | 54/58 | €3,369 | €12,311 | +€8,942 | +265% |
| Total equity and liabilities | 10/49 | €114,805 | €116,506 | +€1,701 | +1.5% |
| Equity | 10/15 | €22,709 | €28,223 | +€5,514 | +24.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,109 | €9,623 | +€5,514 | +134% |
| Non-distributable reserves | 130/1 | €24 | €24 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24 | €24 | = | 0.0% |
| Distributable reserves | 133 | €4,085 | €9,599 | +€5,514 | +135% |
| Amounts payable | 17/49 | €92,096 | €88,283 | -€3,813 | -4.1% |
| Amounts payable after more than one year | 17 | €70,326 | €63,803 | -€6,523 | -9.3% |
| Financial debts | 170/4 | €70,326 | €63,803 | -€6,523 | -9.3% |
| Amounts payable within one year | 42/48 | €21,770 | €24,480 | +€2,710 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €6,464 | €6,523 | +€59 | +0.9% |
| Financial debts | 43 | €254 | €780 | +€526 | +207% |
| Credit institutions | 430/8 | €254 | €780 | +€526 | +207% |
| Trade debts | 44 | €2,362 | €1,372 | -€990 | -41.9% |
| Suppliers | 440/4 | €2,362 | €1,372 | -€990 | -41.9% |
| Taxes, remuneration and social security | 45 | €12,690 | €15,805 | +€3,115 | +24.5% |
| Taxes | 450/3 | €12,690 | €15,805 | +€3,115 | +24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,427 | €10,734 | +€307 | +2.9% |
| Other operating charges | 640/8 | €1,155 | €1,641 | +€486 | +42.1% |
| Non-recurring operating charges | 66A | €1,500 | - | -€1,500 | |
| Gross operating margin | 9900 | €33,752 | €37,836 | +€4,084 | +12.1% |
| Operating profit (loss) | 9901 | €20,670 | €25,461 | +€4,791 | +23.2% |
| Financial income | 75/76B | €13 | €7 | -€6 | -48.0% |
| Recurring financial income | 75 | €13 | €7 | -€6 | -48.0% |
| Financial charges | 65/66B | €1,271 | €1,007 | -€264 | -20.8% |
| Recurring financial charges | 65 | €1,271 | €1,007 | -€264 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €19,412 | €24,461 | +€5,049 | +26.0% |
| Income taxes | 67/77 | €6,645 | €7,535 | +€890 | +13.4% |
| Profit (loss) for the period | 9904 | €12,767 | €16,926 | +€4,159 | +32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,767 | €16,926 | +€4,159 | +32.6% |
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.