AESCULAPIUS ACADEMY: 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.
AESCULAPIUS ACADEMY
Largest movements
- Cash +€52,695
up €52,695 (+338%), from €15,593 to €68,288
mainly Net result for the year (+€48,251) and Depreciation (+€10,502)
- Tangible fixed assets -€10,502
down €10,502 (-43.4%), from €24,205 to €13,703
of which Land and buildings: -€10,079
- Receivables within one year +€6,744
new in 2025: €6,744
- Profit (loss) carried forward +€48,251
up €48,251 (+81.8%), from -€58,959 to -€10,708
- Trade debts +€1,166
up €1,166 (+1,076%), from €108 to €1,274
- Gross operating margin +€66,751
up €66,751, from -€5,115 to €61,636
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 | €39,797 | €88,734 | +€48,937 | +123% |
| Fixed assets | 21/28 | €24,205 | €13,703 | -€10,502 | -43.4% |
| Tangible fixed assets | 22/27 | €24,205 | €13,703 | -€10,502 | -43.4% |
| Land and buildings | 22 | €23,782 | €13,703 | -€10,079 | -42.4% |
| Furniture and vehicles | 24 | €423 | - | -€423 | |
| Current assets | 29/58 | €15,593 | €75,031 | +€59,439 | +381% |
| Amounts receivable within one year | 40/41 | - | €6,744 | +€6,744 | |
| Trade receivables | 40 | - | €6,744 | +€6,744 | |
| Cash at bank and in hand | 54/58 | €15,593 | €68,288 | +€52,695 | +338% |
| Total equity and liabilities | 10/49 | €39,797 | €88,734 | +€48,937 | +123% |
| Equity | 10/15 | €3,604 | €51,855 | +€48,251 | +1,339% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,163 | €50,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,303 | €48,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€58,959 | -€10,708 | +€48,251 | +81.8% |
| Amounts payable | 17/49 | €36,193 | €36,879 | +€686 | +1.9% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Financial debts | 170/4 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,193 | €6,879 | +€686 | +11.1% |
| Trade debts | 44 | €108 | €1,274 | +€1,166 | +1,076% |
| Suppliers | 440/4 | €108 | €1,274 | +€1,166 | +1,076% |
| Taxes, remuneration and social security | 45 | €900 | €900 | = | 0.0% |
| Taxes | 450/3 | €900 | €900 | = | 0.0% |
| Other amounts payable | 47/48 | €5,185 | €4,704 | -€481 | -9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,548 | €10,502 | -€46 | -0.4% |
| Other operating charges | 640/8 | €2,457 | €2,721 | +€264 | +10.7% |
| Gross operating margin | 9900 | -€5,115 | €61,636 | +€66,751 | |
| Operating profit (loss) | 9901 | -€18,120 | €48,414 | +€66,533 | |
| Financial charges | 65/66B | €135 | €163 | +€28 | +20.4% |
| Recurring financial charges | 65 | €135 | €163 | +€28 | +20.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,255 | €48,251 | +€66,506 | |
| Profit (loss) for the period | 9904 | -€18,255 | €48,251 | +€66,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,255 | €48,251 | +€66,506 |
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 22 October 2026 via checked.be.