ORGANISATION OF FUNCTIONNAL CONSTRUCTIONS: what changed
What changed
ORGANISATION OF FUNCTIONNAL CONSTRUCTIONS
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€313,108
2024 · €235,258+€77,849
Equity
€2.6m
2024 · €2.4m+€123,108
Cash
€150,248
2024 · €56,747+€93,501
Balance sheet total
€3.0m
2024 · €2.9m+€116,676
Largest movements
Assets
- Cash +€93,501
up €93,501 (+165%), from €56,747 to €150,248
mainly Net result for the year (+€313,108) and Other debts (+€59,242)
- Tangible fixed assets -€52,420
down €52,420 (-21.9%), from €239,573 to €187,153
- Current investments +€49,984
up €49,984 (+2.6%), from €1.9m to €1.9m
Equity and liabilities
- Reserves +€100,000
up €100,000 (+4.1%), from €2.4m to €2.5m
- Other debts +€59,242
up €59,242 (+48.1%), from €123,042 to €182,284
- Debts after one year -€38,606
down €38,606 (-21.4%), from €180,132 to €141,525
- Current portion of long-term debt -€32,934
down €32,934 (-46.0%), from €71,540 to €38,606
Income statement
- Gross operating margin +€102,827
up €102,827 (+103%), from €99,487 to €202,314
- Taxes +€38,587
up €38,587 (+101%), from €38,095 to €76,682
- Financial income +€14,436
up €14,436 (+6.1%), from €237,634 to €252,070
of which Financial income: +€14,436
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€235,258
Gross operating margin
+€102,827
Depreciation
-€1,665
Other operating charges
-€129
Financial income
+€14,436
Financial charges
+€967
Taxes
-€38,587
Result 2025
€313,108
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€406,347
Investment
-€51,306
Financing
-€261,540
Cash 2024
€56,747
From operations (derived)
+€406,347
Net result for the year
+€313,108
Depreciation
+€53,743
Receivables within one year
-€22,849
Deferred charges and accrued income
-€2,763
Trade debts
+€14,581
Tax, wage and social debts
-€8,714
Other debts
+€59,242
Investment (derived)
-€51,306
Investment in fixed assets (net)
-€1,322
Current investments
-€49,984
Financing
-€261,540
Debts after one year
-€38,606
Current portion of long-term debt
-€32,934
Contributions, distributions and other
-€190,000
Cash 2025
€150,248
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,861,694 | €2,978,371 | +€116,676 | +4.1% |
| Fixed assets | 21/28 | €537,233 | €484,813 | -€52,420 | -9.8% |
| Tangible fixed assets | 22/27 | €239,573 | €187,153 | -€52,420 | -21.9% |
| Furniture and vehicles | 24 | €20,113 | €15,589 | -€4,525 | -22.5% |
| Leasing and similar rights | 25 | €79,502 | €54,002 | -€25,499 | -32.1% |
| Other tangible fixed assets | 26 | €139,958 | €117,562 | -€22,397 | -16.0% |
| Financial fixed assets | 28 | €297,660 | €297,660 | = | 0.0% |
| Current assets | 29/58 | €2,324,461 | €2,493,558 | +€169,097 | +7.3% |
| Amounts receivable within one year | 40/41 | €369,275 | €392,124 | +€22,849 | +6.2% |
| Trade receivables | 40 | €36,328 | €40,395 | +€4,067 | +11.2% |
| Other amounts receivable | 41 | €332,947 | €351,730 | +€18,783 | +5.6% |
| Current investments | 50/53 | €1,898,330 | €1,948,314 | +€49,984 | +2.6% |
| Cash at bank and in hand | 54/58 | €56,747 | €150,248 | +€93,501 | +165% |
| Deferred charges and accrued income | 490/1 | €109 | €2,871 | +€2,763 | +2,544% |
| Total equity and liabilities | 10/49 | €2,861,694 | €2,978,371 | +€116,676 | +4.1% |
| Equity | 10/15 | €2,436,874 | €2,559,982 | +€123,108 | +5.1% |
| Reserves | 13 | €2,418,560 | €2,518,560 | +€100,000 | +4.1% |
| Distributable reserves | 133 | €2,418,560 | €2,518,560 | +€100,000 | +4.1% |
| Profit (loss) carried forward | 14 | €18,314 | €41,422 | +€23,108 | +126% |
| Amounts payable | 17/49 | €424,820 | €418,389 | -€6,431 | -1.5% |
| Amounts payable after more than one year | 17 | €180,132 | €141,525 | -€38,606 | -21.4% |
| Financial debts | 170/4 | €180,132 | €141,525 | -€38,606 | -21.4% |
| Amounts payable within one year | 42/48 | €244,688 | €276,863 | +€32,175 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €71,540 | €38,606 | -€32,934 | -46.0% |
| Trade debts | 44 | €8,671 | €23,252 | +€14,581 | +168% |
| Suppliers | 440/4 | €8,671 | €23,252 | +€14,581 | +168% |
| Taxes, remuneration and social security | 45 | €41,435 | €32,721 | -€8,714 | -21.0% |
| Taxes | 450/3 | €41,435 | €32,721 | -€8,714 | -21.0% |
| Other amounts payable | 47/48 | €123,042 | €182,284 | +€59,242 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,078 | €53,743 | +€1,665 | +3.2% |
| Other operating charges | 640/8 | €4,796 | €4,925 | +€129 | +2.7% |
| Gross operating margin | 9900 | €99,487 | €202,314 | +€102,827 | +103% |
| Operating profit (loss) | 9901 | €42,612 | €143,646 | +€101,033 | +237% |
| Financial income | 75/76B | €237,634 | €252,070 | +€14,436 | +6.1% |
| Recurring financial income | 75 | €71,067 | €85,504 | +€14,436 | +20.3% |
| Non-recurring financial income | 76B | €166,567 | €166,567 | = | 0.0% |
| Financial charges | 65/66B | €6,893 | €5,927 | -€967 | -14.0% |
| Recurring financial charges | 65 | €6,893 | €5,927 | -€967 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €273,353 | €389,789 | +€116,436 | +42.6% |
| Income taxes | 67/77 | €38,095 | €76,682 | +€38,587 | +101% |
| Profit (loss) for the period | 9904 | €235,258 | €313,108 | +€77,849 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €235,258 | €313,108 | +€77,849 | +33.1% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.