EduCouncil: 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.
EduCouncil
Largest movements
- Cash -€1,333
down €1,333 (-12.2%), from €10,920 to €9,587
mainly Other debts (-€7,487) and Investment in fixed assets (net) (-€1,710)
- Tangible fixed assets +€1,288
up €1,288 (+33.6%), from €3,835 to €5,123
of which Furniture and vehicles: +€1,676
- Receivables within one year +€985
up €985 (+271.3%), from €363 to €1,348
- Trade debts +€7,796
up €7,796 (+15362.2%), from €51 to €7,847
- Other debts -€7,487
down €7,487 (-49.4%), from €15,165 to €7,678
- Profit (loss) carried forward +€657
up €657 (+10.4%), from -€6,297 to -€5,640
- Gross operating margin +€11,406
up €11,406, from -€5,397 to €6,009
- Other operating charges +€2,443
up €2,443 (+484.4%), from €504 to €2,947
- Financial charges -€1,235
down €1,235 (-35.8%), from €3,447 to €2,212
- Depreciation +€277
up €277 (+191.3%), from €145 to €422
- Financial income +€222
up €222 (+3157.7%), from €7 to €229
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.
Cash bridge derived
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 | €15,118 | €16,085 | +€966 | +6.4% |
| Fixed assets | 21/28 | €3,835 | €5,123 | +€1,288 | +33.6% |
| Tangible fixed assets | 22/27 | €3,835 | €5,123 | +€1,288 | +33.6% |
| Furniture and vehicles | 24 | - | €1,676 | +€1,676 | |
| Other tangible fixed assets | 26 | €3,835 | €3,447 | -€388 | -10.1% |
| Current assets | 29/58 | €11,283 | €10,962 | -€321 | -2.8% |
| Amounts receivable within one year | 40/41 | €363 | €1,348 | +€985 | +271.3% |
| Trade receivables | 40 | €363 | €1,348 | +€985 | +271.3% |
| Cash at bank and in hand | 54/58 | €10,920 | €9,587 | -€1,333 | -12.2% |
| Deferred charges and accrued income | 490/1 | - | €27 | +€27 | |
| Total equity and liabilities | 10/49 | €15,118 | €16,085 | +€966 | +6.4% |
| Equity | 10/15 | -€97 | €560 | +€657 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,297 | -€5,640 | +€657 | +10.4% |
| Amounts payable | 17/49 | €15,216 | €15,525 | +€310 | +2.0% |
| Amounts payable within one year | 42/48 | €15,216 | €15,525 | +€310 | +2.0% |
| Trade debts | 44 | €51 | €7,847 | +€7,796 | +15362.2% |
| Suppliers | 440/4 | €51 | €7,847 | +€7,796 | +15362.2% |
| Other amounts payable | 47/48 | €15,165 | €7,678 | -€7,487 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145 | €422 | +€277 | +191.3% |
| Other operating charges | 640/8 | €504 | €2,947 | +€2,443 | +484.4% |
| Gross operating margin | 9900 | -€5,397 | €6,009 | +€11,406 | |
| Operating profit (loss) | 9901 | -€6,046 | €2,640 | +€8,686 | |
| Financial income | 75/76B | €7 | €229 | +€222 | +3157.7% |
| Recurring financial income | 75 | €7 | €229 | +€222 | +3157.7% |
| Financial charges | 65/66B | €3,447 | €2,212 | -€1,235 | -35.8% |
| Recurring financial charges | 65 | €3,447 | €2,212 | -€1,235 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,486 | €657 | +€10,143 | |
| Income taxes | 67/77 | -€71 | - | +€71 | |
| Profit (loss) for the period | 9904 | -€9,416 | €657 | +€10,072 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,416 | €657 | +€10,072 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.