TRAINING COUNSELING RESEARCH: 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.
TRAINING COUNSELING RESEARCH
Largest movements
- Current investments +€51,693
up €51,693 (+58.0%), from €89,096 to €140,789
- Tangible fixed assets -€10,027
down €10,027 (-25.2%), from €39,855 to €29,828
of which Furniture and vehicles: -€11,007
- Cash +€7,238
up €7,238 (+147%), from €4,909 to €12,148
mainly Net result for the year (+€41,572) and Depreciation (+€11,576)
- Receivables within one year -€4,124
down €4,124 (-99.9%), from €4,129 to €5
of which Other amounts receivable: -€3,220
- Profit (loss) carried forward +€41,572
up €41,572 (+54.8%), from €75,900 to €117,472
- Tax, wage and social debts +€11,289
up €11,289 (+753%), from €1,500 to €12,789
of which Taxes: +€9,289
- Debts after one year -€8,138
down €8,138 (-59.7%), from €13,623 to €5,485
- Turnover +€57,868
up €57,868 (+103%), from €56,343 to €114,211
- Gross operating margin +€53,923
up €53,923 (+332%), from €16,262 to €70,185
- Taxes +€13,759
up €13,759 (+895%), from €1,538 to €15,297
- Purchases and services +€3,761
up €3,761 (+8.7%), from €43,208 to €46,969
- Depreciation +€3,007
up €3,007 (+35.1%), from €8,569 to €11,576
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 | €138,983 | €183,920 | +€44,937 | +32.3% |
| Fixed assets | 21/28 | €39,855 | €29,828 | -€10,027 | -25.2% |
| Tangible fixed assets | 22/27 | €39,855 | €29,828 | -€10,027 | -25.2% |
| Plant, machinery and equipment | 23 | €1,330 | €2,310 | +€980 | +73.7% |
| Furniture and vehicles | 24 | €38,525 | €27,518 | -€11,007 | -28.6% |
| Current assets | 29/58 | €99,128 | €154,092 | +€54,964 | +55.4% |
| Amounts receivable within one year | 40/41 | €4,129 | €5 | -€4,124 | -99.9% |
| Trade receivables | 40 | €904 | - | -€904 | |
| Other amounts receivable | 41 | €3,225 | €5 | -€3,220 | -99.8% |
| Current investments | 50/53 | €89,096 | €140,789 | +€51,693 | +58.0% |
| Cash at bank and in hand | 54/58 | €4,909 | €12,148 | +€7,238 | +147% |
| Deferred charges and accrued income | 490/1 | €992 | €1,150 | +€157 | +15.8% |
| Total equity and liabilities | 10/49 | €138,983 | €183,920 | +€44,937 | +32.3% |
| Equity | 10/15 | €83,956 | €125,528 | +€41,572 | +49.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,900 | €117,472 | +€41,572 | +54.8% |
| Amounts payable | 17/49 | €55,026 | €58,391 | +€3,365 | +6.1% |
| Amounts payable after more than one year | 17 | €13,623 | €5,485 | -€8,138 | -59.7% |
| Financial debts | 170/4 | €13,623 | €5,485 | -€8,138 | -59.7% |
| Amounts payable within one year | 42/48 | €40,022 | €50,561 | +€10,540 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €8,033 | €8,138 | +€105 | +1.3% |
| Trade debts | 44 | €1,760 | €411 | -€1,349 | -76.6% |
| Suppliers | 440/4 | €1,760 | €411 | -€1,349 | -76.6% |
| Taxes, remuneration and social security | 45 | €1,500 | €12,789 | +€11,289 | +753% |
| Taxes | 450/3 | €1,500 | €10,789 | +€9,289 | +619% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €28,729 | €29,223 | +€495 | +1.7% |
| Accrued charges and deferred income | 492/3 | €1,381 | €2,345 | +€964 | +69.8% |
| Turnover | 70 | €56,343 | €114,211 | +€57,868 | +103% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,208 | €46,969 | +€3,761 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,569 | €11,576 | +€3,007 | +35.1% |
| Other operating charges | 640/8 | €762 | €776 | +€14 | +1.8% |
| Gross operating margin | 9900 | €16,262 | €70,185 | +€53,923 | +332% |
| Operating profit (loss) | 9901 | €6,931 | €57,833 | +€50,901 | +734% |
| Financial income | 75/76B | €878 | €1,713 | +€835 | +95.1% |
| Recurring financial income | 75 | €878 | €1,713 | +€835 | +95.1% |
| Financial charges | 65/66B | €2,164 | €2,677 | +€513 | +23.7% |
| Recurring financial charges | 65 | €2,164 | €2,677 | +€513 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €5,645 | €56,869 | +€51,224 | +907% |
| Income taxes | 67/77 | €1,538 | €15,297 | +€13,759 | +895% |
| Profit (loss) for the period | 9904 | €4,107 | €41,572 | +€37,465 | +912% |
| Profit (loss) for the period to be appropriated | 9905 | €4,107 | €41,572 | +€37,465 | +912% |
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 1 November 2026 via checked.be.