ECOLE ET SURDITE: 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.
ECOLE ET SURDITE
Largest movements
- Cash -€468,796
down €468,796 (-65.3%), from €717,886 to €249,090
mainly Current investments (-€456,555) and Net result for the year (-€52,585)
- Current investments +€456,555
new in 2025: €456,555
- Provisions +€57,992
up €57,992 (+26.5%), from €218,843 to €276,835
- Profit (loss) carried forward -€52,585
down €52,585 (-15.8%), from €331,973 to €279,389
- Tax, wage and social debts -€18,574
down €18,574 (-27.6%), from €67,321 to €48,748
of which Remuneration and social security: -€17,487
- Gross operating margin -€72,425
down €72,425 (-14.5%), from €498,712 to €426,287
- Staff costs -€66,829
down €66,829 (-13.6%), from €490,635 to €423,806
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 | €765,823 | €752,395 | -€13,428 | -1.8% |
| Fixed assets | 21/28 | €31 | €31 | = | 0.0% |
| Financial fixed assets | 28 | €31 | €31 | = | 0.0% |
| Current assets | 29/58 | €765,792 | €752,364 | -€13,428 | -1.8% |
| Current investments | 50/53 | - | €456,555 | +€456,555 | |
| Cash at bank and in hand | 54/58 | €717,886 | €249,090 | -€468,796 | -65.3% |
| Deferred charges and accrued income | 490/1 | €47,906 | €46,718 | -€1,187 | -2.5% |
| Total equity and liabilities | 10/49 | €765,823 | €752,395 | -€13,428 | -1.8% |
| Equity | 10/15 | €451,973 | €399,389 | -€52,585 | -11.6% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €331,973 | €279,389 | -€52,585 | -15.8% |
| Provisions and deferred taxes | 16 | €218,843 | €276,835 | +€57,992 | +26.5% |
| Provisions for liabilities and charges | 160/5 | €218,843 | €276,835 | +€57,992 | +26.5% |
| Other liabilities and charges | 164/5 | €218,843 | €276,835 | +€57,992 | +26.5% |
| Amounts payable | 17/49 | €95,007 | €76,171 | -€18,835 | -19.8% |
| Amounts payable within one year | 42/48 | €67,856 | €48,972 | -€18,884 | -27.8% |
| Trade debts | 44 | €534 | €224 | -€310 | -58.1% |
| Suppliers | 440/4 | €534 | €224 | -€310 | -58.1% |
| Taxes, remuneration and social security | 45 | €67,321 | €48,748 | -€18,574 | -27.6% |
| Taxes | 450/3 | €4,524 | €3,438 | -€1,087 | -24.0% |
| Remuneration and social security | 454/9 | €62,797 | €45,310 | -€17,487 | -27.8% |
| Accrued charges and deferred income | 492/3 | €27,151 | €27,200 | +€49 | +0.2% |
| Membership fees, donations, legacies and grants | 73 | €514,270 | €433,962 | -€80,308 | -15.6% |
| Remuneration, social security and pensions | 62 | €490,635 | €423,806 | -€66,829 | -13.6% |
| Gross operating margin | 9900 | €498,712 | €426,287 | -€72,425 | -14.5% |
| Operating profit (loss) | 9901 | -€70,332 | -€55,511 | +€14,821 | +21.1% |
| Financial income | 75/76B | €4,771 | €6,627 | +€1,856 | +38.9% |
| Recurring financial income | 75 | €4,771 | €6,627 | +€1,856 | +38.9% |
| Financial charges | 65/66B | €81 | €84 | +€3 | +4.2% |
| Recurring financial charges | 65 | €81 | €84 | +€3 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | -€65,642 | -€48,968 | +€16,674 | +25.4% |
| Income taxes | 67/77 | €1,884 | €3,617 | +€1,732 | +91.9% |
| Profit (loss) for the period | 9904 | -€67,526 | -€52,585 | +€14,941 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€67,526 | -€52,585 | +€14,941 | +22.1% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.