BRUSSELS EDUCATION SERVICES: 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.
BRUSSELS EDUCATION SERVICES
Largest movements
- Cash -€762
down €762 (-9.7%), from €7,854 to €7,093
mainly Tax, wage and social debts (-€958) and Trade debts (-€264)
- Receivables within one year +€255
up €255 (+20.9%), from €1,221 to €1,476
of which Other amounts receivable: +€255
- Tax, wage and social debts -€958
no longer reported in 2025 (was €958)
- Profit (loss) carried forward +€809
up €809 (+1.7%), from -€48,348 to -€47,539
- Trade debts -€264
no longer reported in 2025 (was €264)
- Other debts -€94
down €94 (-2.2%), from €4,343 to €4,248
- Gross operating margin -€3,867
down €3,867 (-76.6%), from €5,046 to €1,180
- Depreciation -€52
no longer reported in 2025 (was €52)
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 | €9,076 | €8,569 | -€507 | -5.6% |
| Current assets | 29/58 | €9,076 | €8,569 | -€507 | -5.6% |
| Amounts receivable within one year | 40/41 | €1,221 | €1,476 | +€255 | +20.9% |
| Trade receivables | 40 | €1,221 | €1,221 | = | 0.0% |
| Other amounts receivable | 41 | - | €255 | +€255 | |
| Cash at bank and in hand | 54/58 | €7,854 | €7,093 | -€762 | -9.7% |
| Total equity and liabilities | 10/49 | €9,076 | €8,569 | -€507 | -5.6% |
| Equity | 10/15 | €3,512 | €4,321 | +€809 | +23.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,348 | -€47,539 | +€809 | +1.7% |
| Amounts payable | 17/49 | €5,564 | €4,248 | -€1,316 | -23.7% |
| Amounts payable within one year | 42/48 | €5,564 | €4,248 | -€1,316 | -23.7% |
| Trade debts | 44 | €264 | - | -€264 | |
| Suppliers | 440/4 | €264 | - | -€264 | |
| Taxes, remuneration and social security | 45 | €958 | - | -€958 | |
| Taxes | 450/3 | €958 | - | -€958 | |
| Other amounts payable | 47/48 | €4,343 | €4,248 | -€94 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52 | - | -€52 | |
| Gross operating margin | 9900 | €5,046 | €1,180 | -€3,867 | -76.6% |
| Operating profit (loss) | 9901 | €4,995 | €1,180 | -€3,815 | -76.4% |
| Financial income | 75/76B | €14 | €22 | +€8 | +58.0% |
| Recurring financial income | 75 | €14 | €22 | +€8 | +58.0% |
| Financial charges | 65/66B | €375 | €392 | +€17 | +4.5% |
| Recurring financial charges | 65 | €375 | €392 | +€17 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €4,633 | €809 | -€3,824 | -82.5% |
| Profit (loss) for the period | 9904 | €4,633 | €809 | -€3,824 | -82.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,633 | €809 | -€3,824 | -82.5% |
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 23 October 2026 via checked.be.