ORGANISATION MANAGEMENT CONCEPT: 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 MANAGEMENT CONCEPT
Largest movements
- Receivables within one year +€46,966
up €46,966 (+187%), from €25,117 to €72,083
of which Other amounts receivable: +€39,488
- Cash -€20,906
down €20,906 (-50.1%), from €41,762 to €20,855
mainly Receivables within one year (-€46,966) and Deferred charges and accrued income (-€5,979)
- Tangible fixed assets -€9,561
down €9,561 (-21.0%), from €45,600 to €36,040
of which Furniture and vehicles: -€8,824
- Deferred charges and accrued income +€5,979
up €5,979 (+866%), from €691 to €6,669
- Reserves +€21,111
up €21,111 (+39.2%), from €53,846 to €74,958
- Debts after one year -€5,703
down €5,703 (-53.6%), from €10,639 to €4,936
- Advances received +€4,476
new in 2025: €4,476
- Trade debts +€3,844
up €3,844 (+14.2%), from €26,980 to €30,824
- Tax, wage and social debts -€2,252
down €2,252 (-14.9%), from €15,123 to €12,871
of which Taxes: -€4,152
- Staff costs +€10,544
new in 2025: €10,544
- Gross operating margin +€9,241
up €9,241 (+23.3%), from €39,648 to €48,889
- Depreciation +€5,214
up €5,214 (+90.5%), from €5,759 to €10,973
- Financial income +€2,139
up €2,139 (+116%), from €1,847 to €3,986
- Taxes -€1,628
down €1,628 (-16.1%), from €10,094 to €8,465
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 | €165,835 | €188,313 | +€22,478 | +13.6% |
| Fixed assets | 21/28 | €46,862 | €37,302 | -€9,561 | -20.4% |
| Tangible fixed assets | 22/27 | €45,600 | €36,040 | -€9,561 | -21.0% |
| Plant, machinery and equipment | 23 | €3,601 | €2,865 | -€736 | -20.5% |
| Furniture and vehicles | 24 | €41,999 | €33,175 | -€8,824 | -21.0% |
| Financial fixed assets | 28 | €1,262 | €1,262 | = | 0.0% |
| Current assets | 29/58 | €118,973 | €151,012 | +€32,039 | +26.9% |
| Amounts receivable after more than one year | 29 | €51,404 | €51,404 | = | 0.0% |
| Trade receivables | 290 | €51,404 | €51,404 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,117 | €72,083 | +€46,966 | +187% |
| Trade receivables | 40 | €14,973 | €22,452 | +€7,479 | +49.9% |
| Other amounts receivable | 41 | €10,144 | €49,631 | +€39,488 | +389% |
| Cash at bank and in hand | 54/58 | €41,762 | €20,855 | -€20,906 | -50.1% |
| Deferred charges and accrued income | 490/1 | €691 | €6,669 | +€5,979 | +866% |
| Total equity and liabilities | 10/49 | €165,835 | €188,313 | +€22,478 | +13.6% |
| Equity | 10/15 | €96,782 | €117,893 | +€21,111 | +21.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €53,846 | €74,958 | +€21,111 | +39.2% |
| Distributable reserves | 133 | €53,846 | €74,958 | +€21,111 | +39.2% |
| Profit (loss) carried forward | 14 | €24,344 | €24,344 | = | 0.0% |
| Amounts payable | 17/49 | €69,053 | €70,420 | +€1,367 | +2.0% |
| Amounts payable after more than one year | 17 | €10,639 | €4,936 | -€5,703 | -53.6% |
| Financial debts | 170/4 | €10,639 | €4,936 | -€5,703 | -53.6% |
| Amounts payable within one year | 42/48 | €58,414 | €65,484 | +€7,069 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €5,471 | €5,703 | +€232 | +4.2% |
| Trade debts | 44 | €26,980 | €30,824 | +€3,844 | +14.2% |
| Suppliers | 440/4 | €26,980 | €30,824 | +€3,844 | +14.2% |
| Advances received on contracts in progress | 46 | - | €4,476 | +€4,476 | |
| Taxes, remuneration and social security | 45 | €15,123 | €12,871 | -€2,252 | -14.9% |
| Taxes | 450/3 | €15,123 | €10,972 | -€4,152 | -27.5% |
| Remuneration and social security | 454/9 | - | €1,899 | +€1,899 | |
| Other amounts payable | 47/48 | €10,840 | €11,611 | +€770 | +7.1% |
| Non-recurring operating income | 76A | €4,515 | - | -€4,515 | |
| Remuneration, social security and pensions | 62 | - | €10,544 | +€10,544 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,759 | €10,973 | +€5,214 | +90.5% |
| Other operating charges | 640/8 | €610 | €729 | +€119 | +19.5% |
| Gross operating margin | 9900 | €39,648 | €48,889 | +€9,241 | +23.3% |
| Operating profit (loss) | 9901 | €33,279 | €26,643 | -€6,635 | -19.9% |
| Financial income | 75/76B | €1,847 | €3,986 | +€2,139 | +116% |
| Recurring financial income | 75 | €1,847 | €3,986 | +€2,139 | +116% |
| Financial charges | 65/66B | €714 | €1,053 | +€340 | +47.6% |
| Recurring financial charges | 65 | €714 | €1,053 | +€340 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €34,413 | €29,577 | -€4,836 | -14.1% |
| Income taxes | 67/77 | €10,094 | €8,465 | -€1,628 | -16.1% |
| Profit (loss) for the period | 9904 | €24,319 | €21,111 | -€3,208 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,319 | €21,111 | -€3,208 | -13.2% |
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 19 October 2026 via checked.be.