ÉCOLE du Clean Language: 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.
ÉCOLE du Clean Language
Largest movements
- Cash -€2,635
down €2,635 (-78.4%), from €3,361 to €726
mainly Net result for the year (-€2,779) and Accrued charges and deferred income (-€384)
- Receivables within one year +€300
new in 2024: €300
- Profit (loss) carried forward -€2,779
down €2,779 (-42.5%), from -€6,539 to -€9,318
- Trade debts +€828
new in 2024: €828
- Accrued charges and deferred income -€384
down €384 (-42.0%), from €915 to €531
- Gross operating margin +€3,412
up €3,412 (+59.3%), from -€5,750 to -€2,338
- Other operating charges -€353
down €353 (-47.0%), from €750 to €397
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,361 | €2,026 | -€2,335 | -53.5% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,361 | €1,026 | -€2,335 | -69.5% |
| Amounts receivable within one year | 40/41 | - | €300 | +€300 | |
| Other amounts receivable | 41 | - | €300 | +€300 | |
| Cash at bank and in hand | 54/58 | €3,361 | €726 | -€2,635 | -78.4% |
| Total equity and liabilities | 10/49 | €4,361 | €2,026 | -€2,335 | -53.5% |
| Equity | 10/15 | -€1,539 | -€4,318 | -€2,779 | -181% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,539 | -€9,318 | -€2,779 | -42.5% |
| Amounts payable | 17/49 | €5,900 | €6,344 | +€444 | +7.5% |
| Amounts payable within one year | 42/48 | €4,985 | €5,813 | +€828 | +16.6% |
| Trade debts | 44 | - | €828 | +€828 | |
| Suppliers | 440/4 | - | €828 | +€828 | |
| Other amounts payable | 47/48 | €4,985 | €4,985 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €915 | €531 | -€384 | -42.0% |
| Other operating charges | 640/8 | €750 | €397 | -€353 | -47.0% |
| Gross operating margin | 9900 | -€5,750 | -€2,338 | +€3,412 | +59.3% |
| Operating profit (loss) | 9901 | -€6,500 | -€2,735 | +€3,765 | +57.9% |
| Financial charges | 65/66B | €39 | €44 | +€5 | +11.5% |
| Recurring financial charges | 65 | €39 | €44 | +€5 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,539 | -€2,779 | +€3,760 | +57.5% |
| Profit (loss) for the period | 9904 | -€6,539 | -€2,779 | +€3,760 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,539 | -€2,779 | +€3,760 | +57.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.