PERFORM TRAINING & CONSULTING: 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.
PERFORM TRAINING & CONSULTING
Largest movements
- Receivables within one year -€33,759
down €33,759 (-77.2%), from €43,723 to €9,964
of which Other amounts receivable: -€41,723
- Cash +€14,296
up €14,296 (+575.3%), from €2,485 to €16,781
mainly Receivables within one year (+€33,759) and Other debts (+€4,353)
- Profit (loss) carried forward -€22,660
down €22,660 (-1.7%), from -€1.3m to -€1.4m
- Other debts +€4,353
new in 2024: €4,353
- Tax, wage and social debts -€748
down €748 (-10.9%), from €6,881 to €6,133
of which Remuneration and social security: -€1,876
- Gross operating margin +€5,478
up €5,478, from -€531 to €4,947
- Staff costs +€1,340
up €1,340 (+5.3%), from €25,491 to €26,831
- Other operating charges -€501
down €501 (-73.7%), from €680 to €179
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,208 | €26,745 | -€19,463 | -42.1% |
| Current assets | 29/58 | €46,208 | €26,745 | -€19,463 | -42.1% |
| Amounts receivable within one year | 40/41 | €43,723 | €9,964 | -€33,759 | -77.2% |
| Trade receivables | 40 | €2,000 | €9,964 | +€7,964 | +398.2% |
| Other amounts receivable | 41 | €41,723 | - | -€41,723 | |
| Cash at bank and in hand | 54/58 | €2,485 | €16,781 | +€14,296 | +575.3% |
| Total equity and liabilities | 10/49 | €46,208 | €26,745 | -€19,463 | -42.1% |
| Equity | 10/15 | -€348,678 | -€371,340 | -€22,662 | -6.5% |
| Contributions | 10/11 | €148,171 | €148,171 | = | 0.0% |
| Capital | 10 | €148,171 | €148,171 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Uncalled capital | 101 | €124,512 | €124,512 | = | 0.0% |
| Reserves | 13 | €832,577 | €832,575 | -€2 | 0.0% |
| Tax-exempt reserves | 132 | €752,446 | €752,445 | -€1 | 0.0% |
| Distributable reserves | 133 | €80,131 | €80,130 | -€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€1,329,426 | -€1,352,086 | -€22,660 | -1.7% |
| Provisions and deferred taxes | 16 | €387,451 | €387,451 | = | 0.0% |
| Deferred taxes | 168 | €387,451 | €387,451 | = | 0.0% |
| Amounts payable | 17/49 | €7,435 | €10,634 | +€3,199 | +43.0% |
| Amounts payable within one year | 42/48 | €7,435 | €10,634 | +€3,199 | +43.0% |
| Trade debts | 44 | €554 | €148 | -€406 | -73.3% |
| Suppliers | 440/4 | €554 | €148 | -€406 | -73.3% |
| Taxes, remuneration and social security | 45 | €6,881 | €6,133 | -€748 | -10.9% |
| Taxes | 450/3 | €517 | €1,645 | +€1,128 | +218.2% |
| Remuneration and social security | 454/9 | €6,364 | €4,488 | -€1,876 | -29.5% |
| Other amounts payable | 47/48 | - | €4,353 | +€4,353 | |
| Remuneration, social security and pensions | 62 | €25,491 | €26,831 | +€1,340 | +5.3% |
| Other operating charges | 640/8 | €680 | €179 | -€501 | -73.7% |
| Gross operating margin | 9900 | -€531 | €4,947 | +€5,478 | |
| Operating profit (loss) | 9901 | -€26,702 | -€22,063 | +€4,639 | +17.4% |
| Financial charges | 65/66B | €602 | €599 | -€3 | -0.5% |
| Recurring financial charges | 65 | €602 | €599 | -€3 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€27,304 | -€22,662 | +€4,642 | +17.0% |
| Profit (loss) for the period | 9904 | -€27,304 | -€22,662 | +€4,642 | +17.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,304 | -€22,662 | +€4,642 | +17.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.