EduArt: 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.
EduArt
Largest movements
- Cash -€9,475
down €9,475 (-33.3%), from €28,427 to €18,952
mainly Tax, wage and social debts (-€6,932) and Net result for the year (-€5,751)
- Tangible fixed assets -€3,202
down €3,202 (-13.1%), from €24,441 to €21,238
of which Land and buildings: -€1,990
- Receivables within one year -€1,628
down €1,628 (-16.2%), from €10,052 to €8,424
of which Other amounts receivable: -€3,220
- Tax, wage and social debts -€6,932
down €6,932 (-83.4%), from €8,314 to €1,382
of which Taxes: -€5,432
- Profit (loss) carried forward -€5,751
down €5,751 (-30.3%), from €18,957 to €13,206
- Debts after one year -€5,171
down €5,171 (-49.5%), from €10,438 to €5,267
of which Financial debts: -€4,238
- Other debts +€2,930
up €2,930 (+11.4%), from €25,601 to €28,530
- Gross operating margin -€19,810
down €19,810, from €18,933 to -€877
- Taxes -€2,792
down €2,792 (-100.0%), from €2,792 to €0
- Other operating charges -€398
down €398 (-26.7%), from €1,492 to €1,094
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.
Cash bridge derived
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 | €72,660 | €58,364 | -€14,297 | -19.7% |
| Fixed assets | 21/28 | €27,741 | €24,538 | -€3,202 | -11.5% |
| Tangible fixed assets | 22/27 | €24,441 | €21,238 | -€3,202 | -13.1% |
| Land and buildings | 22 | €15,787 | €13,797 | -€1,990 | -12.6% |
| Plant, machinery and equipment | 23 | €7,973 | €7,009 | -€964 | -12.1% |
| Furniture and vehicles | 24 | €681 | €433 | -€248 | -36.4% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €44,920 | €33,825 | -€11,094 | -24.7% |
| Stocks and contracts in progress | 3 | €6,199 | €6,199 | = | 0.0% |
| Stocks | 30/36 | €6,199 | €6,199 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,052 | €8,424 | -€1,628 | -16.2% |
| Trade receivables | 40 | €6,833 | €8,424 | +€1,592 | +23.3% |
| Other amounts receivable | 41 | €3,220 | €0 | -€3,220 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,427 | €18,952 | -€9,475 | -33.3% |
| Deferred charges and accrued income | 490/1 | €242 | €250 | +€8 | +3.5% |
| Total equity and liabilities | 10/49 | €72,660 | €58,364 | -€14,297 | -19.7% |
| Equity | 10/15 | €22,957 | €17,206 | -€5,751 | -25.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,957 | €13,206 | -€5,751 | -30.3% |
| Amounts payable | 17/49 | €49,703 | €41,158 | -€8,546 | -17.2% |
| Amounts payable after more than one year | 17 | €10,438 | €5,267 | -€5,171 | -49.5% |
| Financial debts | 170/4 | €7,498 | €3,260 | -€4,238 | -56.5% |
| Other amounts payable | 178/9 | €2,940 | €2,007 | -€933 | -31.7% |
| Amounts payable within one year | 42/48 | €39,265 | €35,891 | -€3,374 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,070 | €4,238 | +€169 | +4.1% |
| Financial debts | 43 | €166 | €126 | -€40 | -23.8% |
| Credit institutions | 430/8 | €166 | €126 | -€40 | -23.8% |
| Trade debts | 44 | €1,114 | €1,613 | +€499 | +44.8% |
| Suppliers | 440/4 | €1,114 | €1,613 | +€499 | +44.8% |
| Taxes, remuneration and social security | 45 | €8,314 | €1,382 | -€6,932 | -83.4% |
| Taxes | 450/3 | €6,814 | €1,382 | -€5,432 | -79.7% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100.0% |
| Other amounts payable | 47/48 | €25,601 | €28,530 | +€2,930 | +11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,017 | €3,202 | +€185 | +6.1% |
| Other operating charges | 640/8 | €1,492 | €1,094 | -€398 | -26.7% |
| Gross operating margin | 9900 | €18,933 | -€877 | -€19,810 | |
| Operating profit (loss) | 9901 | €14,424 | -€5,173 | -€19,598 | |
| Financial income | 75/76B | €0 | €13 | +€13 | |
| Recurring financial income | 75 | €0 | €13 | +€13 | |
| Financial charges | 65/66B | €752 | €590 | -€162 | -21.5% |
| Recurring financial charges | 65 | €752 | €590 | -€162 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €13,672 | -€5,751 | -€19,423 | |
| Income taxes | 67/77 | €2,792 | €0 | -€2,792 | -100.0% |
| Profit (loss) for the period | 9904 | €10,880 | -€5,751 | -€16,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,880 | -€5,751 | -€16,632 |
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 11 October 2026 via checked.be.