MURILLO TRAINING CENTER: 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.
MURILLO TRAINING CENTER
Largest movements
- Receivables within one year +€20,140
up €20,140 (+15.2%), from €132,664 to €152,804
of which Trade receivables: +€11,285
- Tangible fixed assets +€5,038
up €5,038 (+1,246%), from €404 to €5,442
of which Furniture and vehicles: +€5,312
- Cash +€4,351
up €4,351 (+23.8%), from €18,306 to €22,657
- Other debts -€18,991
down €18,991 (-79.2%), from €23,985 to €4,994
- Trade debts +€17,658
up €17,658 (+174%), from €10,136 to €27,794
- Reserves +€16,404
up €16,404 (+25.1%), from €65,268 to €81,671
of which Distributable reserves: +€16,404
- Tax, wage and social debts +€14,459
up €14,459 (+104%), from €13,857 to €28,315
of which Remuneration and social security: +€15,475
- Staff costs +€16,026
up €16,026 (+37.7%), from €42,515 to €58,541
- Gross operating margin -€5,769
down €5,769 (-8.1%), from €71,002 to €65,233
- Taxes -€3,308
down €3,308 (-74.9%), from €4,419 to €1,111
- Depreciation +€2,574
up €2,574 (+613%), from €420 to €2,993
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,045 | €182,574 | +€29,529 | +19.3% |
| Fixed assets | 21/28 | €2,076 | €7,113 | +€5,038 | +243% |
| Tangible fixed assets | 22/27 | €404 | €5,442 | +€5,038 | +1,246% |
| Plant, machinery and equipment | 23 | €274 | - | -€274 | |
| Furniture and vehicles | 24 | €130 | €5,442 | +€5,312 | +4,097% |
| Financial fixed assets | 28 | €1,672 | €1,672 | = | 0.0% |
| Current assets | 29/58 | €150,969 | €175,461 | +€24,491 | +16.2% |
| Amounts receivable within one year | 40/41 | €132,664 | €152,804 | +€20,140 | +15.2% |
| Trade receivables | 40 | €128,328 | €139,613 | +€11,285 | +8.8% |
| Other amounts receivable | 41 | €4,336 | €13,191 | +€8,855 | +204% |
| Cash at bank and in hand | 54/58 | €18,306 | €22,657 | +€4,351 | +23.8% |
| Total equity and liabilities | 10/49 | €153,045 | €182,574 | +€29,529 | +19.3% |
| Equity | 10/15 | €105,057 | €121,461 | +€16,404 | +15.6% |
| Contributions | 10/11 | €39,789 | €39,789 | = | 0.0% |
| Contributions outside capital | 11 | €39,789 | - | -€39,789 | |
| Other | 1109/19 | €39,789 | - | -€39,789 | |
| Reserves | 13 | €65,268 | €81,671 | +€16,404 | +25.1% |
| Non-distributable reserves | 130/1 | €3,979 | €3,979 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,979 | €3,979 | = | 0.0% |
| Distributable reserves | 133 | €61,289 | €77,692 | +€16,404 | +26.8% |
| Amounts payable | 17/49 | €47,988 | €61,114 | +€13,125 | +27.4% |
| Amounts payable within one year | 42/48 | €47,978 | €61,103 | +€13,125 | +27.4% |
| Trade debts | 44 | €10,136 | €27,794 | +€17,658 | +174% |
| Suppliers | 440/4 | €10,136 | €27,794 | +€17,658 | +174% |
| Taxes, remuneration and social security | 45 | €13,857 | €28,315 | +€14,459 | +104% |
| Taxes | 450/3 | €6,954 | €5,938 | -€1,016 | -14.6% |
| Remuneration and social security | 454/9 | €6,902 | €22,377 | +€15,475 | +224% |
| Other amounts payable | 47/48 | €23,985 | €4,994 | -€18,991 | -79.2% |
| Accrued charges and deferred income | 492/3 | €10 | €10 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €42,515 | €58,541 | +€16,026 | +37.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €420 | €2,993 | +€2,574 | +613% |
| Other operating charges | 640/8 | €1,689 | €2,194 | +€505 | +29.9% |
| Gross operating margin | 9900 | €71,002 | €65,233 | -€5,769 | -8.1% |
| Operating profit (loss) | 9901 | €26,378 | €1,504 | -€24,874 | -94.3% |
| Financial income | 75/76B | €15 | €35 | +€20 | +133% |
| Recurring financial income | 75 | €15 | €35 | +€20 | +133% |
| Financial charges | 65/66B | €747 | €252 | -€496 | -66.3% |
| Recurring financial charges | 65 | €747 | €252 | -€496 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | €25,646 | €1,288 | -€24,358 | -95.0% |
| Income taxes | 67/77 | €4,419 | €1,111 | -€3,308 | -74.9% |
| Profit (loss) for the period | 9904 | €21,227 | €177 | -€21,050 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €21,227 | €177 | -€21,050 | -99.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.