CBLUE EDUCATION: 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.
CBLUE EDUCATION
Largest movements
- Receivables within one year -€726
no longer reported in 2025 (was €726)
- Cash +€180
up €180 (+56.9%), from €316 to €495
mainly Receivables within one year (+€726) and Tax, wage and social debts (+€89)
- Profit (loss) carried forward -€352
down €352 (-12.4%), from -€2,847 to -€3,200
- Trade debts -€296
no longer reported in 2025 (was €296)
- Tax, wage and social debts +€89
up €89 (+567%), from €16 to €105
- Accrued charges and deferred income +€12
up €12 (+3.2%), from €387 to €400
- Gross operating margin +€423
up €423 (+3,778%), from €11 to €434
- Other operating charges -€219
down €219 (-22.4%), from €975 to €756
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 | €1,042 | €495 | -€546 | -52.5% |
| Current assets | 29/58 | €1,042 | €495 | -€546 | -52.5% |
| Amounts receivable within one year | 40/41 | €726 | - | -€726 | |
| Trade receivables | 40 | €726 | - | -€726 | |
| Cash at bank and in hand | 54/58 | €316 | €495 | +€180 | +56.9% |
| Total equity and liabilities | 10/49 | €1,042 | €495 | -€546 | -52.5% |
| Equity | 10/15 | -€847 | -€1,200 | -€352 | -41.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,847 | -€3,200 | -€352 | -12.4% |
| Amounts payable | 17/49 | €1,889 | €1,695 | -€194 | -10.3% |
| Amounts payable within one year | 42/48 | €1,502 | €1,295 | -€207 | -13.8% |
| Trade debts | 44 | €296 | - | -€296 | |
| Suppliers | 440/4 | €296 | - | -€296 | |
| Taxes, remuneration and social security | 45 | €16 | €105 | +€89 | +567% |
| Taxes | 450/3 | €16 | €105 | +€89 | +567% |
| Other amounts payable | 47/48 | €1,190 | €1,190 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Other operating charges | 640/8 | €975 | €756 | -€219 | -22.4% |
| Gross operating margin | 9900 | €11 | €434 | +€423 | +3,778% |
| Operating profit (loss) | 9901 | -€964 | -€322 | +€642 | +66.6% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€993 | -€352 | +€641 | +64.5% |
| Profit (loss) for the period | 9904 | -€993 | -€352 | +€641 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€993 | -€352 | +€641 | +64.5% |
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 18 October 2026 via checked.be.