ACADEMICLABS: 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.
ACADEMICLABS
Largest movements
- Intangible fixed assets -€205,215
down €205,215 (-14.0%), from €1.5m to €1.3m
- Receivables within one year -€152,209
down €152,209 (-55.5%), from €274,095 to €121,887
of which Other amounts receivable: -€79,885
- Profit (loss) carried forward -€234,704
down €234,704 (-18.4%), from -€1.3m to -€1.5m
- Debts after one year +€118,540
up €118,540 (+30.7%), from €386,294 to €504,834
- Current portion of long-term debt -€82,575
down €82,575 (-34.5%), from €239,035 to €156,460
- Accrued charges and deferred income -€75,665
down €75,665 (-14.9%), from €508,284 to €432,619
- Short-term financial debts -€48,511
down €48,511 (-46.5%), from €104,436 to €55,925
of which Credit institutions: -€48,511
- Staff costs -€105,484
down €105,484 (-31.6%), from €333,982 to €228,499
- Write-downs +€24,044
new in 2025: €24,044
- Financial charges -€15,789
down €15,789 (-12.6%), from €125,442 to €109,652
- Depreciation -€10,356
down €10,356 (-2.0%), from €527,150 to €516,794
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 | €1,772,617 | €1,412,969 | -€359,648 | -20.3% |
| Fixed assets | 21/28 | €1,465,217 | €1,259,221 | -€205,996 | -14.1% |
| Intangible fixed assets | 21 | €1,461,437 | €1,256,221 | -€205,215 | -14.0% |
| Tangible fixed assets | 22/27 | €780 | €0 | -€780 | -100% |
| Furniture and vehicles | 24 | €780 | €0 | -€780 | -100% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €307,400 | €153,748 | -€153,652 | -50.0% |
| Amounts receivable within one year | 40/41 | €274,095 | €121,887 | -€152,209 | -55.5% |
| Trade receivables | 40 | €141,751 | €69,427 | -€72,324 | -51.0% |
| Other amounts receivable | 41 | €132,345 | €52,459 | -€79,885 | -60.4% |
| Cash at bank and in hand | 54/58 | €7,033 | €3,215 | -€3,818 | -54.3% |
| Deferred charges and accrued income | 490/1 | €26,272 | €28,646 | +€2,374 | +9.0% |
| Total equity and liabilities | 10/49 | €1,772,617 | €1,412,969 | -€359,648 | -20.3% |
| Equity | 10/15 | €142,462 | -€92,242 | -€234,704 | |
| Contributions | 10/11 | €688,303 | €688,303 | = | 0.0% |
| Capital | 10 | €688,303 | €688,303 | = | 0.0% |
| Issued capital | 100 | €688,303 | €688,303 | = | 0.0% |
| Reserves | 13 | €733,174 | €733,174 | = | 0.0% |
| Non-distributable reserves | 130/1 | €733,174 | €733,174 | = | 0.0% |
| Reserves not available under the articles | 1311 | €733,174 | €733,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,279,015 | -€1,513,719 | -€234,704 | -18.4% |
| Amounts payable | 17/49 | €1,630,155 | €1,505,211 | -€124,944 | -7.7% |
| Amounts payable after more than one year | 17 | €386,294 | €504,834 | +€118,540 | +30.7% |
| Financial debts | 170/4 | €386,294 | €504,834 | +€118,540 | +30.7% |
| Amounts payable within one year | 42/48 | €735,577 | €567,758 | -€167,819 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €239,035 | €156,460 | -€82,575 | -34.5% |
| Financial debts | 43 | €104,436 | €55,925 | -€48,511 | -46.5% |
| Credit institutions | 430/8 | €104,436 | €55,925 | -€48,511 | -46.5% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €348,164 | €310,777 | -€37,387 | -10.7% |
| Suppliers | 440/4 | €348,164 | €310,777 | -€37,387 | -10.7% |
| Taxes, remuneration and social security | 45 | €41,479 | €42,325 | +€847 | +2.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €41,479 | €42,325 | +€847 | +2.0% |
| Other amounts payable | 47/48 | €2,463 | €2,270 | -€192 | -7.8% |
| Accrued charges and deferred income | 492/3 | €508,284 | €432,619 | -€75,665 | -14.9% |
| Remuneration, social security and pensions | 62 | €333,982 | €228,499 | -€105,484 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527,150 | €516,794 | -€10,356 | -2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €24,044 | +€24,044 | |
| Other operating charges | 640/8 | €3,506 | €3,309 | -€197 | -5.6% |
| Gross operating margin | 9900 | €645,745 | €646,390 | +€645 | +0.1% |
| Operating profit (loss) | 9901 | -€218,893 | -€126,255 | +€92,638 | +42.3% |
| Financial income | 75/76B | €1,010 | €1,204 | +€194 | +19.2% |
| Recurring financial income | 75 | €1,010 | €1,204 | +€194 | +19.2% |
| Financial charges | 65/66B | €125,442 | €109,652 | -€15,789 | -12.6% |
| Recurring financial charges | 65 | €125,442 | €109,652 | -€15,789 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | -€343,325 | -€234,704 | +€108,621 | +31.6% |
| Profit (loss) for the period | 9904 | -€343,325 | -€234,704 | +€108,621 | +31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€343,325 | -€234,704 | +€108,621 | +31.6% |
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 16 October 2026 via checked.be.