ORGANISATION ET SYSTEME: 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 ET SYSTEME
Largest movements
- Tangible fixed assets -€1,180
down €1,180 (-1.5%), from €76,634 to €75,454
of which Plant, machinery and equipment: -€1,180
- Other debts -€1,798
down €1,798 (-5.6%), from €31,892 to €30,094
- Gross operating margin +€1,026
up €1,026 (+33.3%), from €3,085 to €4,112
- Other operating charges +€458
up €458 (+24.7%), from €1,855 to €2,313
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,931 | €75,751 | -€1,180 | -1.5% |
| Fixed assets | 21/28 | €76,931 | €75,751 | -€1,180 | -1.5% |
| Tangible fixed assets | 22/27 | €76,634 | €75,454 | -€1,180 | -1.5% |
| Land and buildings | 22 | €72,398 | €72,398 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,950 | €1,770 | -€1,180 | -40.0% |
| Furniture and vehicles | 24 | €1,286 | €1,286 | = | 0.0% |
| Financial fixed assets | 28 | €297 | €297 | = | 0.0% |
| Total equity and liabilities | 10/49 | €76,931 | €75,751 | -€1,180 | -1.5% |
| Equity | 10/15 | €45,039 | €45,657 | +€618 | +1.4% |
| Contributions | 10/11 | €34,457 | €34,457 | = | 0.0% |
| Reserves | 13 | €17,476 | €17,476 | = | 0.0% |
| Distributable reserves | 133 | €17,476 | €17,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,895 | -€6,276 | +€618 | +9.0% |
| Amounts payable | 17/49 | €31,892 | €30,094 | -€1,798 | -5.6% |
| Amounts payable within one year | 42/48 | €31,892 | €30,094 | -€1,798 | -5.6% |
| Other amounts payable | 47/48 | €31,892 | €30,094 | -€1,798 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,180 | €1,180 | = | 0.0% |
| Other operating charges | 640/8 | €1,855 | €2,313 | +€458 | +24.7% |
| Gross operating margin | 9900 | €3,085 | €4,112 | +€1,026 | +33.3% |
| Operating profit (loss) | 9901 | €50 | €618 | +€569 | +1,142% |
| Profit (loss) for the period before taxes | 9903 | €50 | €618 | +€569 | +1,142% |
| Profit (loss) for the period | 9904 | €50 | €618 | +€569 | +1,142% |
| Profit (loss) for the period to be appropriated | 9905 | €50 | €618 | +€569 | +1,142% |
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 24 October 2026 via checked.be.