E-LEARNING ACADEMY: what changed
Two fiscal 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.
E-LEARNING ACADEMY
Largest movements
- Cash +€236
up €236 (+14.9%), from €1,585 to €1,821
mainly Net result for the year (+€280)
- Equity +€280
up €280 (+297.9%), from €94 to €374
of which Contributions: +€6,000
- Debts within one year -€44
down €44 (-1.9%), from €2,319 to €2,275
- Gross operating margin +€6,425
up €6,425, from -€5,906 to €519
- Turnover +€1,800
new in 2021: €1,800
- Purchases and services +€1,280
new in 2021: €1,280
- Other operating charges +€132
new in 2021: €132
- Financial charges +€107
new in 2021: €107
From the 2020 result to the 2021 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.
Cash bridge derived
Derived from the 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,413 | €2,649 | +€236 | +9.8% |
| Current assets | 29/58 | €2,413 | €2,649 | +€236 | +9.8% |
| Amounts receivable within one year | 40/41 | €828 | €828 | = | 0.0% |
| Trade receivables | 40 | - | €99 | +€99 | |
| Other amounts receivable | 41 | - | €729 | +€729 | |
| Cash at bank and in hand | 54/58 | €1,585 | €1,821 | +€236 | +14.9% |
| Total equity and liabilities | 10/49 | €2,413 | €2,649 | +€236 | +9.8% |
| Equity | 10/15 | €94 | €374 | +€280 | +297.9% |
| Contributions | 10/11 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | -€5,906 | -€5,626 | +€280 | +4.7% |
| Amounts payable | 17/49 | €2,319 | €2,275 | -€44 | -1.9% |
| Amounts payable within one year | 42/48 | €2,319 | €2,275 | -€44 | -1.9% |
| Trade debts | 44 | €319 | €415 | +€96 | +30.1% |
| Suppliers | 440/4 | - | €415 | +€415 | |
| Other amounts payable | 47/48 | - | €1,860 | +€1,860 | |
| Turnover | 70 | - | €1,800 | +€1,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,280 | +€1,280 | |
| Other operating charges | 640/8 | - | €132 | +€132 | |
| Gross operating margin | 9900 | -€5,906 | €519 | +€6,425 | |
| Operating profit (loss) | 9901 | -€5,906 | €387 | +€6,293 | |
| Financial charges | 65/66B | - | €107 | +€107 | |
| Recurring financial charges | 65 | - | €107 | +€107 | |
| Profit (loss) for the period before taxes | 9903 | -€5,906 | €280 | +€6,186 | |
| Profit (loss) for the period | 9904 | -€5,906 | €280 | +€6,186 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,906 | €280 | +€6,186 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.