SECTEUR 42: 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.
SECTEUR 42
Largest movements
- Receivables within one year -€65,219
down €65,219 (-98.7%), from €66,051 to €832
of which Other amounts receivable: -€65,086
- Cash +€51,957
up €51,957 (+565%), from €9,196 to €61,153
mainly Receivables within one year (+€65,219) and Depreciation (+€21,443)
- Tangible fixed assets -€19,290
down €19,290 (-37.6%), from €51,237 to €31,947
of which Leasing and similar rights: -€32,194
- Debts within one year -€33,200
down €33,200 (-34.2%), from €96,998 to €63,798
of which Tax, wage and social debts: -€19,299
- Profit (loss) carried forward +€1,808
up €1,808 (+23.5%), from €7,707 to €9,515
- Gross operating margin -€91,236
down €91,236 (-15.7%), from €580,413 to €489,177
- Staff costs -€89,513
down €89,513 (-16.0%), from €560,245 to €470,732
- Depreciation +€13,279
up €13,279 (+163%), from €8,164 to €21,443
- Financial income +€6,170
up €6,170 (+376%), from €1,639 to €7,809
of which Non-recurring financial income: +€6,367
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 | €128,129 | €95,930 | -€32,199 | -25.1% |
| Fixed assets | 21/28 | €51,523 | €31,947 | -€19,576 | -38.0% |
| Intangible fixed assets | 21 | €286 | €0 | -€286 | -100% |
| Tangible fixed assets | 22/27 | €51,237 | €31,947 | -€19,290 | -37.6% |
| Plant, machinery and equipment | 23 | €14,528 | €11,546 | -€2,982 | -20.5% |
| Furniture and vehicles | 24 | €4,515 | €20,401 | +€15,886 | +352% |
| Leasing and similar rights | 25 | €32,194 | - | -€32,194 | |
| Current assets | 29/58 | €76,606 | €63,983 | -€12,623 | -16.5% |
| Stocks and contracts in progress | 3 | €1,300 | €831 | -€469 | -36.1% |
| Stocks | 30/36 | €1,300 | €831 | -€469 | -36.1% |
| Amounts receivable within one year | 40/41 | €66,051 | €832 | -€65,219 | -98.7% |
| Trade receivables | 40 | €500 | €367 | -€133 | -26.6% |
| Other amounts receivable | 41 | €65,551 | €465 | -€65,086 | -99.3% |
| Cash at bank and in hand | 54/58 | €9,196 | €61,153 | +€51,957 | +565% |
| Deferred charges and accrued income | 490/1 | €59 | €1,167 | +€1,108 | +1,878% |
| Total equity and liabilities | 10/49 | €128,129 | €95,930 | -€32,199 | -25.1% |
| Equity | 10/15 | €9,967 | €10,918 | +€951 | +9.5% |
| Profit (loss) carried forward | 14 | €7,707 | €9,515 | +€1,808 | +23.5% |
| Investment grants | 15 | €2,260 | €1,403 | -€857 | -37.9% |
| Provisions and deferred taxes | 16 | €11,000 | €11,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €11,000 | €11,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable | 17/49 | €107,162 | €74,012 | -€33,150 | -30.9% |
| Amounts payable within one year | 42/48 | €96,998 | €63,798 | -€33,200 | -34.2% |
| Trade debts | 44 | €23,649 | €9,802 | -€13,847 | -58.6% |
| Suppliers | 440/4 | €23,649 | €9,802 | -€13,847 | -58.6% |
| Taxes, remuneration and social security | 45 | €64,725 | €45,426 | -€19,299 | -29.8% |
| Remuneration and social security | 454/9 | €64,725 | €45,426 | -€19,299 | -29.8% |
| Accrued charges and deferred income | 492/3 | €10,164 | €10,214 | +€50 | +0.5% |
| Turnover | 70 | €33,184 | €29,240 | -€3,944 | -11.9% |
| Membership fees, donations, legacies and grants | 73 | €608,270 | €517,920 | -€90,350 | -14.9% |
| Non-recurring operating income | 76A | €68,629 | - | -€68,629 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,041 | €57,983 | -€3,058 | -5.0% |
| Remuneration, social security and pensions | 62 | €560,245 | €470,732 | -€89,513 | -16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,164 | €21,443 | +€13,279 | +163% |
| Other operating charges | 640/8 | €1,650 | €2,197 | +€547 | +33.2% |
| Non-recurring operating charges | 66A | €0 | €186 | +€186 | |
| Gross operating margin | 9900 | €580,413 | €489,177 | -€91,236 | -15.7% |
| Operating profit (loss) | 9901 | -€646 | -€5,381 | -€4,735 | -733% |
| Financial income | 75/76B | €1,639 | €7,809 | +€6,170 | +376% |
| Recurring financial income | 75 | €1,639 | €1,442 | -€197 | -12.0% |
| Non-recurring financial income | 76B | - | €6,367 | +€6,367 | |
| Financial charges | 65/66B | €456 | €620 | +€164 | +36.0% |
| Recurring financial charges | 65 | €456 | €620 | +€164 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €537 | €1,808 | +€1,271 | +237% |
| Profit (loss) for the period | 9904 | €537 | €1,808 | +€1,271 | +237% |
| Profit (loss) for the period to be appropriated | 9905 | €537 | €1,808 | +€1,271 | +237% |
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 29 October 2026 via checked.be.