Education & Advice GN: 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.
Education & Advice GN
Largest movements
- Receivables within one year +€38,242
up €38,242 (+131%), from €29,156 to €67,398
of which Other amounts receivable: +€32,007
- Cash -€13,484
down €13,484 (-47.9%), from €28,135 to €14,651
mainly Receivables within one year (-€38,242) and Investment in fixed assets (net) (-€13,047)
- Tangible fixed assets -€1,219
down €1,219 (-3.4%), from €36,248 to €35,029
of which Furniture and vehicles: -€4,881
- Reserves +€14,000
up €14,000 (+18.5%), from €75,508 to €89,508
of which Distributable reserves: +€14,000
- Trade debts +€6,516
up €6,516 (+140%), from €4,647 to €11,163
- Tax, wage and social debts +€2,392
up €2,392 (+29.6%), from €8,076 to €10,469
- Gross operating margin +€11,155
up €11,155 (+41.9%), from €26,601 to €37,756
- Taxes +€3,180
up €3,180 (+62.4%), from €5,093 to €8,273
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 | €93,539 | €117,077 | +€23,539 | +25.2% |
| Fixed assets | 21/28 | €36,248 | €35,029 | -€1,219 | -3.4% |
| Tangible fixed assets | 22/27 | €36,248 | €35,029 | -€1,219 | -3.4% |
| Plant, machinery and equipment | 23 | €17,696 | €21,357 | +€3,662 | +20.7% |
| Furniture and vehicles | 24 | €18,552 | €13,671 | -€4,881 | -26.3% |
| Current assets | 29/58 | €57,291 | €82,048 | +€24,758 | +43.2% |
| Amounts receivable within one year | 40/41 | €29,156 | €67,398 | +€38,242 | +131% |
| Trade receivables | 40 | €3,252 | €9,487 | +€6,235 | +192% |
| Other amounts receivable | 41 | €25,904 | €57,910 | +€32,007 | +124% |
| Cash at bank and in hand | 54/58 | €28,135 | €14,651 | -€13,484 | -47.9% |
| Total equity and liabilities | 10/49 | €93,539 | €117,077 | +€23,539 | +25.2% |
| Equity | 10/15 | €80,815 | €95,059 | +€14,243 | +17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €75,508 | €89,508 | +€14,000 | +18.5% |
| Non-distributable reserves | 130/1 | €508 | €508 | = | 0.0% |
| Reserves not available under the articles | 1311 | €508 | €508 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €89,000 | +€14,000 | +18.7% |
| Profit (loss) carried forward | 14 | €308 | €551 | +€243 | +79.1% |
| Amounts payable | 17/49 | €12,723 | €22,019 | +€9,295 | +73.1% |
| Amounts payable within one year | 42/48 | €12,723 | €21,632 | +€8,908 | +70.0% |
| Trade debts | 44 | €4,647 | €11,163 | +€6,516 | +140% |
| Suppliers | 440/4 | €4,647 | €11,163 | +€6,516 | +140% |
| Taxes, remuneration and social security | 45 | €8,076 | €10,469 | +€2,392 | +29.6% |
| Taxes | 450/3 | €8,076 | €10,469 | +€2,392 | +29.6% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,964 | €14,266 | +€302 | +2.2% |
| Other operating charges | 640/8 | €367 | €552 | +€185 | +50.3% |
| Non-recurring operating charges | 66A | €927 | - | -€927 | |
| Gross operating margin | 9900 | €26,601 | €37,756 | +€11,155 | +41.9% |
| Operating profit (loss) | 9901 | €11,343 | €22,939 | +€11,595 | +102% |
| Financial income | 75/76B | €45 | €32 | -€12 | -27.6% |
| Recurring financial income | 75 | €45 | €32 | -€12 | -27.6% |
| Financial charges | 65/66B | €163 | €455 | +€291 | +179% |
| Recurring financial charges | 65 | €163 | €455 | +€291 | +179% |
| Profit (loss) for the period before taxes | 9903 | €11,225 | €22,516 | +€11,292 | +101% |
| Income taxes | 67/77 | €5,093 | €8,273 | +€3,180 | +62.4% |
| Profit (loss) for the period | 9904 | €6,131 | €14,243 | +€8,112 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €6,131 | €14,243 | +€8,112 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.