EDUFISC: 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.
EDUFISC
Largest movements
- Tangible fixed assets +€18,230
new in 2024: €18,230
- Cash +€8,965
up €8,965 (+433.1%), from €2,070 to €11,035
mainly Other debts (+€15,539) and Net result for the year (+€12,739)
- Receivables within one year +€6,985
up €6,985 (+35.7%), from €19,589 to €26,574
of which Trade receivables: +€4,743
- Other debts +€15,539
up €15,539 (+2506.2%), from €620 to €16,159
- Profit (loss) carried forward +€12,739
up €12,739 (+2288.3%), from €557 to €13,296
- Tax, wage and social debts +€5,238
up €5,238 (+7987.4%), from €66 to €5,304
- Trade debts +€665
new in 2024: €665
- Gross operating margin +€5,305
up €5,305 (+30.1%), from €17,598 to €22,902
- Taxes +€4,677
up €4,677 (+7131.7%), from €66 to €4,743
- Depreciation +€3,687
new in 2024: €3,687
- Other operating charges +€928
up €928 (+125.0%), from €742 to €1,670
- Financial income -€267
down €267 (-95.0%), from €281 to €14
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 | €21,659 | €55,840 | +€34,181 | +157.8% |
| Fixed assets | 21/28 | - | €18,230 | +€18,230 | |
| Tangible fixed assets | 22/27 | - | €18,230 | +€18,230 | |
| Furniture and vehicles | 24 | - | €18,230 | +€18,230 | |
| Current assets | 29/58 | €21,659 | €37,609 | +€15,950 | +73.6% |
| Amounts receivable within one year | 40/41 | €19,589 | €26,574 | +€6,985 | +35.7% |
| Trade receivables | 40 | - | €4,743 | +€4,743 | |
| Other amounts receivable | 41 | €19,589 | €21,832 | +€2,243 | +11.4% |
| Cash at bank and in hand | 54/58 | €2,070 | €11,035 | +€8,965 | +433.1% |
| Total equity and liabilities | 10/49 | €21,659 | €55,840 | +€34,181 | +157.8% |
| Equity | 10/15 | €20,973 | €33,713 | +€12,739 | +60.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,217 | €14,217 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €12,357 | €14,217 | +€1,860 | +15.1% |
| Profit (loss) carried forward | 14 | €557 | €13,296 | +€12,739 | +2288.3% |
| Amounts payable | 17/49 | €686 | €22,127 | +€21,441 | +3127.5% |
| Amounts payable within one year | 42/48 | €686 | €22,127 | +€21,441 | +3127.5% |
| Trade debts | 44 | - | €665 | +€665 | |
| Suppliers | 440/4 | - | €665 | +€665 | |
| Taxes, remuneration and social security | 45 | €66 | €5,304 | +€5,238 | +7987.4% |
| Taxes | 450/3 | €66 | €5,304 | +€5,238 | +7987.4% |
| Other amounts payable | 47/48 | €620 | €16,159 | +€15,539 | +2506.2% |
| Non-recurring operating income | 76A | €11,746 | - | -€11,746 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,687 | +€3,687 | |
| Other operating charges | 640/8 | €742 | €1,670 | +€928 | +125.0% |
| Non-recurring operating charges | 66A | €9,505 | - | -€9,505 | |
| Gross operating margin | 9900 | €17,598 | €22,902 | +€5,305 | +30.1% |
| Operating profit (loss) | 9901 | €7,351 | €17,545 | +€10,195 | +138.7% |
| Financial income | 75/76B | €281 | €14 | -€267 | -95.0% |
| Recurring financial income | 75 | €281 | €14 | -€267 | -95.0% |
| Financial charges | 65/66B | €12 | €77 | +€65 | +532.5% |
| Recurring financial charges | 65 | €12 | €77 | +€65 | +532.5% |
| Profit (loss) for the period before taxes | 9903 | €7,620 | €17,482 | +€9,862 | +129.4% |
| Income taxes | 67/77 | €66 | €4,743 | +€4,677 | +7131.7% |
| Profit (loss) for the period | 9904 | €7,554 | €12,739 | +€5,185 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,554 | €12,739 | +€5,185 | +68.6% |
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 7 October 2026 via checked.be.