Small Business Standards: what changed
What changed
Small Business Standards
NACE 94.120, Activities of professional membership organisations
filed annual accounts (NBB)
Net result for the year
€2,888
2024 · €48,246-€45,358
Equity
€159,645
2024 · €156,756+€2,889
Cash
€2.1m
2024 · €2.1m+€59,324
Balance sheet total
€2.5m
2024 · €2.4m+€7,591
Largest movements
Assets
- Cash +€59,324
up €59,324 (+2.9%), from €2.1m to €2.1m
mainly Receivables within one year (+€51,327) and Accrued charges and deferred income (+€33,797)
- Receivables within one year -€51,327
down €51,327 (-13.5%), from €381,405 to €330,078
Equity and liabilities
- Trade debts -€52,586
down €52,586 (-12.8%), from €409,796 to €357,210
- Accrued charges and deferred income +€33,797
up €33,797 (+62.8%), from €53,813 to €87,610
Income statement
- Gross operating margin -€95,295
down €95,295 (-16.7%), from €569,477 to €474,182
- Staff costs -€29,618
down €29,618 (-5.9%), from €500,505 to €470,887
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
€48,246
Gross operating margin
-€95,295
Staff costs
+€29,618
Depreciation
-€1
Other operating items
+€23,093
Financial income
-€2,862
Financial charges
+€89
Result 2025
€2,888
raises the resultlowers the resultnot broken down further in the accounts
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
+€59,324
Investment
-€1
Financing
+€1
Cash 2024
€2.1m
From operations (derived)
+€59,324
Net result for the year
+€2,888
Depreciation
+€407
Receivables within one year
+€51,327
Trade debts
-€52,586
Tax, wage and social debts
+€23,887
Advances received
-€396
Accrued charges and deferred income
+€33,797
Investment (derived)
-€1
Investment in fixed assets (net)
-€1
Financing
+€1
Contributions, distributions and other
+€1
Cash 2025
€2.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,444,529 | €2,452,120 | +€7,591 | +0.3% |
| Fixed assets | 21/28 | €3,447 | €3,041 | -€406 | -11.8% |
| Tangible fixed assets | 22/27 | €3,447 | €3,041 | -€406 | -11.8% |
| Furniture and vehicles | 24 | €3,447 | €3,041 | -€406 | -11.8% |
| Current assets | 29/58 | €2,441,082 | €2,449,079 | +€7,997 | +0.3% |
| Amounts receivable within one year | 40/41 | €381,405 | €330,078 | -€51,327 | -13.5% |
| Other amounts receivable | 41 | €381,405 | €330,078 | -€51,327 | -13.5% |
| Cash at bank and in hand | 54/58 | €2,059,677 | €2,119,001 | +€59,324 | +2.9% |
| Total equity and liabilities | 10/49 | €2,444,529 | €2,452,120 | +€7,591 | +0.3% |
| Equity | 10/15 | €156,756 | €159,645 | +€2,889 | +1.8% |
| Reserves | 13 | €153,344 | €156,757 | +€3,413 | +2.2% |
| Profit (loss) carried forward | 14 | €3,412 | €2,888 | -€524 | -15.4% |
| Provisions and deferred taxes | 16 | €182,119 | €182,119 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €182,119 | €182,119 | = | 0.0% |
| Pensions and similar obligations | 160 | €36,765 | €36,765 | = | 0.0% |
| Other liabilities and charges | 164/5 | €145,354 | €145,354 | = | 0.0% |
| Amounts payable | 17/49 | €2,105,654 | €2,110,356 | +€4,702 | +0.2% |
| Amounts payable within one year | 42/48 | €2,051,841 | €2,022,746 | -€29,095 | -1.4% |
| Trade debts | 44 | €409,796 | €357,210 | -€52,586 | -12.8% |
| Suppliers | 440/4 | €409,796 | €357,210 | -€52,586 | -12.8% |
| Advances received on contracts in progress | 46 | €1,546,464 | €1,546,068 | -€396 | 0.0% |
| Taxes, remuneration and social security | 45 | €95,581 | €119,468 | +€23,887 | +25.0% |
| Taxes | 450/3 | €60,195 | €73,618 | +€13,423 | +22.3% |
| Remuneration and social security | 454/9 | €35,386 | €45,850 | +€10,464 | +29.6% |
| Accrued charges and deferred income | 492/3 | €53,813 | €87,610 | +€33,797 | +62.8% |
| Remuneration, social security and pensions | 62 | €500,505 | €470,887 | -€29,618 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €407 | +€1 | +0.2% |
| Gross operating margin | 9900 | €569,477 | €474,182 | -€95,295 | -16.7% |
| Operating profit (loss) | 9901 | €45,473 | €2,888 | -€42,585 | -93.6% |
| Financial income | 75/76B | €2,862 | - | -€2,862 | |
| Recurring financial income | 75 | €2,862 | - | -€2,862 | |
| Financial charges | 65/66B | €89 | - | -€89 | |
| Recurring financial charges | 65 | €89 | - | -€89 | |
| Profit (loss) for the period before taxes | 9903 | €48,246 | €2,888 | -€45,358 | -94.0% |
| Profit (loss) for the period | 9904 | €48,246 | €2,888 | -€45,358 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,246 | €2,888 | -€45,358 | -94.0% |
Next steps
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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 6 November 2026 via checked.be.