EDUCA NOVA: 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.
EDUCA NOVA
Largest movements
- Receivables within one year +€7,988
up €7,988 (+305.2%), from €2,617 to €10,605
- Deferred charges and accrued income +€5,650
new in 2025: €5,650
- Current investments -€5,533
no longer reported in 2025 (was €5,533)
- Cash +€4,527
new in 2025: €4,527
mainly Other debts (+€12,000) and Net result for the year (+€7,074)
- Tangible fixed assets +€1,555
new in 2025: €1,555
- Other debts +€12,000
up €12,000 (+117.1%), from €10,248 to €22,248
- Profit (loss) carried forward -€1,926
down €1,926 (-12.5%), from -€15,357 to -€17,283
- Tax, wage and social debts +€1,686
up €1,686 (+293.2%), from €575 to €2,261
- Accrued charges and deferred income +€1,648
new in 2025: €1,648
- Trade debts +€779
up €779 (+423.4%), from €184 to €963
- Turnover +€11,766
up €11,766 (+142.1%), from €8,282 to €20,048
- Gross operating margin +€6,432
up €6,432 (+327.5%), from €1,964 to €8,396
- Purchases and services +€5,334
up €5,334 (+84.4%), from €6,318 to €11,652
- Taxes +€753
up €753, from -€453 to €300
- Depreciation -€271
down €271 (-85.2%), from €318 to €47
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 | €8,150 | €22,337 | +€14,187 | +174.1% |
| Fixed assets | 21/28 | - | €1,555 | +€1,555 | |
| Tangible fixed assets | 22/27 | - | €1,555 | +€1,555 | |
| Furniture and vehicles | 24 | - | €1,555 | +€1,555 | |
| Current assets | 29/58 | €8,150 | €20,782 | +€12,632 | +155.0% |
| Amounts receivable within one year | 40/41 | €2,617 | €10,605 | +€7,988 | +305.2% |
| Trade receivables | 40 | €2,617 | €10,605 | +€7,988 | +305.2% |
| Current investments | 50/53 | €5,533 | - | -€5,533 | |
| Cash at bank and in hand | 54/58 | - | €4,527 | +€4,527 | |
| Deferred charges and accrued income | 490/1 | - | €5,650 | +€5,650 | |
| Total equity and liabilities | 10/49 | €8,150 | €22,337 | +€14,187 | +174.1% |
| Equity | 10/15 | -€2,857 | -€4,783 | -€1,926 | -67.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,357 | -€17,283 | -€1,926 | -12.5% |
| Amounts payable | 17/49 | €11,007 | €27,120 | +€16,113 | +146.4% |
| Amounts payable within one year | 42/48 | €11,007 | €25,472 | +€14,465 | +131.4% |
| Trade debts | 44 | €184 | €963 | +€779 | +423.4% |
| Suppliers | 440/4 | €184 | €963 | +€779 | +423.4% |
| Taxes, remuneration and social security | 45 | €575 | €2,261 | +€1,686 | +293.2% |
| Taxes | 450/3 | €575 | €2,261 | +€1,686 | +293.2% |
| Other amounts payable | 47/48 | €10,248 | €22,248 | +€12,000 | +117.1% |
| Accrued charges and deferred income | 492/3 | - | €1,648 | +€1,648 | |
| Turnover | 70 | €8,282 | €20,048 | +€11,766 | +142.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,318 | €11,652 | +€5,334 | +84.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €318 | €47 | -€271 | -85.2% |
| Other operating charges | 640/8 | €745 | €822 | +€77 | +10.3% |
| Gross operating margin | 9900 | €1,964 | €8,396 | +€6,432 | +327.5% |
| Operating profit (loss) | 9901 | €901 | €7,527 | +€6,626 | +735.4% |
| Financial charges | 65/66B | €135 | €153 | +€18 | +13.3% |
| Recurring financial charges | 65 | €135 | €153 | +€18 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €766 | €7,374 | +€6,608 | +862.7% |
| Income taxes | 67/77 | -€453 | €300 | +€753 | |
| Profit (loss) for the period | 9904 | €1,219 | €7,074 | +€5,855 | +480.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,219 | €7,074 | +€5,855 | +480.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.