Organisation Development Support: 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.
Organisation Development Support
Largest movements
- Receivables within one year -€70,845
down €70,845 (-43.9%), from €161,488 to €90,643
of which Trade receivables: -€74,865
- Cash -€40,943
down €40,943 (-51.9%), from €78,832 to €37,889
mainly Accrued charges and deferred income (-€44,818) and Net result for the year (-€42,439)
- Deferred charges and accrued income -€7,203
down €7,203 (-59.8%), from €12,039 to €4,836
- Current investments +€4,699
up €4,699 (+372%), from €1,263 to €5,962
- Accrued charges and deferred income -€44,818
no longer reported in 2025 (was €44,818)
- Reserves -€41,012
down €41,012 (-53.3%), from €76,974 to €35,962
of which Distributable reserves: -€45,712
- Debts after one year -€17,863
no longer reported in 2025 (was €17,863)
- Trade debts -€16,944
down €16,944 (-65.2%), from €25,971 to €9,027
- Tax, wage and social debts +€6,980
up €6,980 (+9.1%), from €77,065 to €84,046
of which Remuneration and social security: +€19,221
- Gross operating margin -€50,432
down €50,432 (-9.7%), from €520,970 to €470,538
- Other operating charges +€9,984
up €9,984 (+71.3%), from €14,002 to €23,987
- Staff costs -€6,591
down €6,591 (-1.3%), from €493,431 to €486,840
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 | €261,710 | €147,019 | -€114,691 | -43.8% |
| Fixed assets | 21/28 | €8,089 | €7,688 | -€401 | -5.0% |
| Tangible fixed assets | 22/27 | €4,493 | €4,092 | -€401 | -8.9% |
| Furniture and vehicles | 24 | €4,493 | €4,092 | -€401 | -8.9% |
| Financial fixed assets | 28 | €3,596 | €3,596 | = | 0.0% |
| Current assets | 29/58 | €253,622 | €139,331 | -€114,291 | -45.1% |
| Amounts receivable within one year | 40/41 | €161,488 | €90,643 | -€70,845 | -43.9% |
| Trade receivables | 40 | €161,488 | €86,623 | -€74,865 | -46.4% |
| Other amounts receivable | 41 | - | €4,021 | +€4,021 | |
| Current investments | 50/53 | €1,263 | €5,962 | +€4,699 | +372% |
| Cash at bank and in hand | 54/58 | €78,832 | €37,889 | -€40,943 | -51.9% |
| Deferred charges and accrued income | 490/1 | €12,039 | €4,836 | -€7,203 | -59.8% |
| Total equity and liabilities | 10/49 | €261,710 | €147,019 | -€114,691 | -43.8% |
| Equity | 10/15 | €78,320 | €35,881 | -€42,439 | -54.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €76,974 | €35,962 | -€41,012 | -53.3% |
| Non-distributable reserves | 130/1 | €1,263 | €5,962 | +€4,699 | +372% |
| Own shares acquired | 1312 | €1,263 | €5,962 | +€4,699 | +372% |
| Distributable reserves | 133 | €75,712 | €30,000 | -€45,712 | -60.4% |
| Profit (loss) carried forward | 14 | -€17,204 | -€18,631 | -€1,427 | -8.3% |
| Amounts payable | 17/49 | €183,390 | €111,138 | -€72,252 | -39.4% |
| Amounts payable after more than one year | 17 | €17,863 | - | -€17,863 | |
| Financial debts | 170/4 | €17,863 | - | -€17,863 | |
| Amounts payable within one year | 42/48 | €120,709 | €111,138 | -€9,571 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €17,556 | €17,863 | +€307 | +1.7% |
| Trade debts | 44 | €25,971 | €9,027 | -€16,944 | -65.2% |
| Suppliers | 440/4 | €25,971 | €9,027 | -€16,944 | -65.2% |
| Taxes, remuneration and social security | 45 | €77,065 | €84,046 | +€6,980 | +9.1% |
| Taxes | 450/3 | €28,105 | €15,865 | -€12,241 | -43.6% |
| Remuneration and social security | 454/9 | €48,960 | €68,181 | +€19,221 | +39.3% |
| Other amounts payable | 47/48 | €117 | €203 | +€86 | +73.7% |
| Accrued charges and deferred income | 492/3 | €44,818 | - | -€44,818 | |
| Remuneration, social security and pensions | 62 | €493,431 | €486,840 | -€6,591 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,427 | €1,748 | +€321 | +22.5% |
| Other operating charges | 640/8 | €14,002 | €23,987 | +€9,984 | +71.3% |
| Gross operating margin | 9900 | €520,970 | €470,538 | -€50,432 | -9.7% |
| Operating profit (loss) | 9901 | €12,111 | -€42,036 | -€54,147 | |
| Financial income | 75/76B | €1,071 | €773 | -€298 | -27.8% |
| Recurring financial income | 75 | €1,071 | €773 | -€298 | -27.8% |
| Financial charges | 65/66B | €2,201 | €1,176 | -€1,025 | -46.6% |
| Recurring financial charges | 65 | €2,201 | €1,176 | -€1,025 | -46.6% |
| Profit (loss) for the period before taxes | 9903 | €10,980 | -€42,439 | -€53,419 | |
| Income taxes | 67/77 | €4,373 | €0 | -€4,373 | -100% |
| Profit (loss) for the period | 9904 | €6,607 | -€42,439 | -€49,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,607 | -€42,439 | -€49,046 |
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.