Organisational behavior development: 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.
What changed
Organisational behavior development
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€14,378
2024 · €4,576+€9,802
Equity
€564,807
2024 · €550,429+€14,378
Cash
€0
2024 · €4,813-€4,813
Balance sheet total
€870,216
2024 · €998,014-€127,798
Largest movements
Assets
- Receivables within one year -€108,216
down €108,216 (-19.4%), from €558,465 to €450,249
of which Trade receivables: -€162,220
- Tangible fixed assets -€17,302
down €17,302 (-13.6%), from €126,952 to €109,650
of which Land and buildings: -€17,076
Equity and liabilities
- Debts after one year -€245,000
down €245,000 (-100%), from €245,000 to €0
- Current portion of long-term debt +€81,307
new in 2025: €81,307
- Other debts +€59,366
up €59,366 (+42.9%), from €138,258 to €197,625
- Trade debts -€29,436
down €29,436 (-81.4%), from €36,179 to €6,744
- Reserves +€14,378
up €14,378 (+3.0%), from €483,853 to €498,231
of which Distributable reserves: +€14,378
Income statement
- Staff costs -€20,140
down €20,140 (-89.1%), from €22,605 to €2,466
- Taxes +€5,947
up €5,947 (+250%), from €2,383 to €8,331
- Financial charges +€5,103
up €5,103 (+31.4%), from €16,235 to €21,338
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.
Result 2024
€4,576
Gross operating margin
+€437
Staff costs
+€20,140
Other operating charges
+€68
Financial income
+€208
Financial charges
-€5,103
Taxes
-€5,947
Result 2025
€14,378
raises the resultlowers the result
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.
From operations
+€167,879
Investment
€0
Financing
-€172,693
Cash 2024
€4,813
From operations (derived)
+€167,879
Net result for the year
+€14,378
Depreciation
+€17,302
Receivables after one year
-€7,048
Receivables within one year
+€108,216
Deferred charges and accrued income
+€4,515
Trade debts
-€29,436
Tax, wage and social debts
-€949
Advances received
-€8,168
Other debts
+€59,366
Accrued charges and deferred income
+€9,703
Financing
-€172,693
Debts after one year
-€245,000
Current portion of long-term debt
+€81,307
Short-term financial debts
-€9,000
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €998,014 | €870,216 | -€127,798 | -12.8% |
| Fixed assets | 21/28 | €126,952 | €109,650 | -€17,302 | -13.6% |
| Tangible fixed assets | 22/27 | €126,952 | €109,650 | -€17,302 | -13.6% |
| Land and buildings | 22 | €85,789 | €68,713 | -€17,076 | -19.9% |
| Plant, machinery and equipment | 23 | €452 | €226 | -€226 | -50.0% |
| Furniture and vehicles | 24 | €6,265 | €6,265 | = | 0.0% |
| Other tangible fixed assets | 26 | €34,446 | €34,446 | = | 0.0% |
| Current assets | 29/58 | €871,062 | €760,566 | -€110,496 | -12.7% |
| Amounts receivable after more than one year | 29 | €231,840 | €238,888 | +€7,048 | +3.0% |
| Other amounts receivable | 291 | €231,840 | €238,888 | +€7,048 | +3.0% |
| Amounts receivable within one year | 40/41 | €558,465 | €450,249 | -€108,216 | -19.4% |
| Trade receivables | 40 | €182,267 | €20,048 | -€162,220 | -89.0% |
| Other amounts receivable | 41 | €376,197 | €430,201 | +€54,004 | +14.4% |
| Current investments | 50/53 | €55,000 | €55,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,813 | €0 | -€4,813 | -100% |
| Deferred charges and accrued income | 490/1 | €20,944 | €16,429 | -€4,515 | -21.6% |
| Total equity and liabilities | 10/49 | €998,014 | €870,216 | -€127,798 | -12.8% |
| Equity | 10/15 | €550,429 | €564,807 | +€14,378 | +2.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €483,853 | €498,231 | +€14,378 | +3.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €26,750 | €26,750 | = | 0.0% |
| Distributable reserves | 133 | €450,903 | €465,281 | +€14,378 | +3.2% |
| Profit (loss) carried forward | 14 | €4,576 | €4,576 | = | 0.0% |
| Amounts payable | 17/49 | €447,585 | €305,409 | -€142,176 | -31.8% |
| Amounts payable after more than one year | 17 | €245,000 | €0 | -€245,000 | -100% |
| Financial debts | 170/4 | €245,000 | €0 | -€245,000 | -100% |
| Amounts payable within one year | 42/48 | €202,349 | €295,470 | +€93,122 | +46.0% |
| Current portion of amounts payable after more than one year | 42 | - | €81,307 | +€81,307 | |
| Financial debts | 43 | €9,000 | €0 | -€9,000 | -100% |
| Credit institutions | 430/8 | €9,000 | €0 | -€9,000 | -100% |
| Trade debts | 44 | €36,179 | €6,744 | -€29,436 | -81.4% |
| Suppliers | 440/4 | €36,179 | €6,744 | -€29,436 | -81.4% |
| Advances received on contracts in progress | 46 | €8,168 | €0 | -€8,168 | -100% |
| Taxes, remuneration and social security | 45 | €10,744 | €9,795 | -€949 | -8.8% |
| Taxes | 450/3 | €6,197 | €9,795 | +€3,598 | +58.1% |
| Remuneration and social security | 454/9 | €4,547 | €0 | -€4,547 | -100% |
| Other amounts payable | 47/48 | €138,258 | €197,625 | +€59,366 | +42.9% |
| Accrued charges and deferred income | 492/3 | €236 | €9,939 | +€9,703 | +4,109% |
| Non-recurring operating income | 76A | €6,223 | €0 | -€6,223 | -100% |
| Remuneration, social security and pensions | 62 | €22,605 | €2,466 | -€20,140 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,302 | €17,302 | = | 0.0% |
| Other operating charges | 640/8 | €5,007 | €4,939 | -€68 | -1.4% |
| Gross operating margin | 9900 | €61,269 | €61,706 | +€437 | +0.7% |
| Operating profit (loss) | 9901 | €16,354 | €36,999 | +€20,645 | +126% |
| Financial income | 75/76B | €6,840 | €7,048 | +€208 | +3.0% |
| Recurring financial income | 75 | €6,840 | €7,048 | +€208 | +3.0% |
| Financial charges | 65/66B | €16,235 | €21,338 | +€5,103 | +31.4% |
| Recurring financial charges | 65 | €16,235 | €21,338 | +€5,103 | +31.4% |
| Profit (loss) for the period before taxes | 9903 | €6,959 | €22,708 | +€15,749 | +226% |
| Income taxes | 67/77 | €2,383 | €8,331 | +€5,947 | +250% |
| Profit (loss) for the period | 9904 | €4,576 | €14,378 | +€9,802 | +214% |
| Profit (loss) for the period to be appropriated | 9905 | €4,576 | €14,378 | +€9,802 | +214% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.