EduDevSPK: 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.
EduDevSPK
Largest movements
- Cash +€3,387
up €3,387 (+12.9%), from €26,311 to €29,697
mainly Depreciation (+€1,542) and Net result for the year (+€1,456)
- Tangible fixed assets -€1,542
down €1,542 (-54.0%), from €2,858 to €1,315
of which Plant, machinery and equipment: -€848
- Receivables within one year -€618
down €618 (-5.6%), from €11,135 to €10,517
- Profit (loss) carried forward +€1,456
up €1,456 (+3.8%), from €38,499 to €39,954
- Gross operating margin -€3,402
down €3,402 (-51.9%), from €6,549 to €3,148
- Taxes -€2,237
no longer reported in 2025 (was €2,237)
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Depreciation +€204
up €204 (+15.2%), from €1,338 to €1,542
- Financial charges +€112
up €112 (+295.2%), from €38 to €150
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 | €40,304 | €41,530 | +€1,226 | +3.0% |
| Fixed assets | 21/28 | €2,858 | €1,315 | -€1,542 | -54.0% |
| Tangible fixed assets | 22/27 | €2,858 | €1,315 | -€1,542 | -54.0% |
| Plant, machinery and equipment | 23 | €1,643 | €795 | -€848 | -51.6% |
| Furniture and vehicles | 24 | €1,215 | €521 | -€694 | -57.1% |
| Current assets | 29/58 | €37,446 | €40,214 | +€2,768 | +7.4% |
| Amounts receivable within one year | 40/41 | €11,135 | €10,517 | -€618 | -5.6% |
| Other amounts receivable | 41 | €11,135 | €10,517 | -€618 | -5.6% |
| Cash at bank and in hand | 54/58 | €26,311 | €29,697 | +€3,387 | +12.9% |
| Total equity and liabilities | 10/49 | €40,304 | €41,530 | +€1,226 | +3.0% |
| Equity | 10/15 | €38,499 | €39,954 | +€1,456 | +3.8% |
| Profit (loss) carried forward | 14 | €38,499 | €39,954 | +€1,456 | +3.8% |
| Amounts payable | 17/49 | €1,805 | €1,575 | -€230 | -12.7% |
| Amounts payable within one year | 42/48 | €1,805 | €1,575 | -€230 | -12.7% |
| Trade debts | 44 | €755 | €525 | -€230 | -30.4% |
| Suppliers | 440/4 | €755 | €525 | -€230 | -30.4% |
| Taxes, remuneration and social security | 45 | €1,050 | €1,050 | = | 0.0% |
| Taxes | 450/3 | €1,050 | €1,050 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,338 | €1,542 | +€204 | +15.2% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €6,549 | €3,148 | -€3,402 | -51.9% |
| Operating profit (loss) | 9901 | €4,824 | €1,606 | -€3,218 | -66.7% |
| Financial charges | 65/66B | €38 | €150 | +€112 | +295.2% |
| Recurring financial charges | 65 | €38 | €150 | +€112 | +295.2% |
| Profit (loss) for the period before taxes | 9903 | €4,786 | €1,456 | -€3,330 | -69.6% |
| Income taxes | 67/77 | €2,237 | - | -€2,237 | |
| Profit (loss) for the period | 9904 | €2,549 | €1,456 | -€1,093 | -42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,549 | €1,456 | -€1,093 | -42.9% |
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 3 October 2026 via checked.be.