TRAINING EHBO: what changed
TRAINING EHBO
Largest movements
- Tangible fixed assets +€16,968
up €16,968 (+892%), from €1,903 to €18,871
of which Plant, machinery and equipment: +€18,112
- Cash -€10,536
down €10,536 (-11.3%), from €93,059 to €82,523
mainly Contributions, distributions and other (-€67,249) and Investment in fixed assets (net) (-€22,770)
- Receivables within one year +€1,774
up €1,774 (+21.3%), from €8,334 to €10,108
- Other debts +€6,903
up €6,903 (+9.0%), from €76,662 to €83,565
- Tax, wage and social debts +€3,113
up €3,113 (+56.2%), from €5,542 to €8,655
- Trade debts -€1,739
down €1,739 (-50.3%), from €3,458 to €1,720
- Gross operating margin +€11,366
up €11,366 (+13.2%), from €86,398 to €97,764
- Depreciation +€4,658
up €4,658 (+407%), from €1,144 to €5,802
- Taxes +€1,592
up €1,592 (+7.4%), from €21,523 to €23,116
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €104,262 | €112,540 | +€8,278 | +7.9% |
| Fixed assets | 21/28 | €1,903 | €18,871 | +€16,968 | +892% |
| Tangible fixed assets | 22/27 | €1,903 | €18,871 | +€16,968 | +892% |
| Plant, machinery and equipment | 23 | - | €18,112 | +€18,112 | |
| Furniture and vehicles | 24 | €1,903 | €759 | -€1,144 | -60.1% |
| Current assets | 29/58 | €102,359 | €93,669 | -€8,690 | -8.5% |
| Amounts receivable within one year | 40/41 | €8,334 | €10,108 | +€1,774 | +21.3% |
| Trade receivables | 40 | €8,334 | €10,108 | +€1,774 | +21.3% |
| Cash at bank and in hand | 54/58 | €93,059 | €82,523 | -€10,536 | -11.3% |
| Deferred charges and accrued income | 490/1 | €966 | €1,038 | +€72 | +7.5% |
| Total equity and liabilities | 10/49 | €104,262 | €112,540 | +€8,278 | +7.9% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €85,662 | €93,940 | +€8,278 | +9.7% |
| Amounts payable within one year | 42/48 | €85,662 | €93,940 | +€8,278 | +9.7% |
| Trade debts | 44 | €3,458 | €1,720 | -€1,739 | -50.3% |
| Suppliers | 440/4 | €3,458 | €1,720 | -€1,739 | -50.3% |
| Taxes, remuneration and social security | 45 | €5,542 | €8,655 | +€3,113 | +56.2% |
| Taxes | 450/3 | €5,542 | €8,655 | +€3,113 | +56.2% |
| Other amounts payable | 47/48 | €76,662 | €83,565 | +€6,903 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,144 | €5,802 | +€4,658 | +407% |
| Other operating charges | 640/8 | €736 | €1,516 | +€779 | +106% |
| Gross operating margin | 9900 | €86,398 | €97,764 | +€11,366 | +13.2% |
| Operating profit (loss) | 9901 | €84,517 | €90,446 | +€5,929 | +7.0% |
| Financial income | 75/76B | €236 | €369 | +€134 | +56.7% |
| Recurring financial income | 75 | €236 | €369 | +€134 | +56.7% |
| Financial charges | 65/66B | €822 | €450 | -€372 | -45.2% |
| Recurring financial charges | 65 | €822 | €450 | -€372 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €83,931 | €90,365 | +€6,434 | +7.7% |
| Income taxes | 67/77 | €21,523 | €23,116 | +€1,592 | +7.4% |
| Profit (loss) for the period | 9904 | €62,407 | €67,249 | +€4,842 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,407 | €67,249 | +€4,842 | +7.8% |
Next steps
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 3 November 2026 via checked.be.