EDULOGISTIX: 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.
EDULOGISTIX
Largest movements
- Tangible fixed assets -€24,818
down €24,818 (-100%), from €24,818 to €0
- Receivables within one year +€7,892
up €7,892 (+468%), from €1,688 to €9,580
of which Trade receivables: +€8,022
- Cash +€3,342
up €3,342 (+168%), from €1,995 to €5,337
mainly Investment in fixed assets (net) (+€24,818) and Net result for the year (+€19,586)
- Deferred charges and accrued income -€1,611
down €1,611 (-87.3%), from €1,845 to €235
- Other debts -€39,988
down €39,988 (-38.7%), from €103,386 to €63,399
- Profit (loss) carried forward +€19,586
up €19,586 (+22.0%), from -€88,831 to -€69,245
- Tax, wage and social debts +€7,218
up €7,218 (+737%), from €980 to €8,198
- Trade debts -€2,410
down €2,410 (-100%), from €2,410 to €0
- Accrued charges and deferred income +€400
new in 2025: €400
- Gross operating margin -€8,978
down €8,978 (-30.7%), from €29,234 to €20,256
- Depreciation -€6,433
down €6,433 (-100%), from €6,433 to €0
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 | €30,346 | €15,152 | -€15,194 | -50.1% |
| Fixed assets | 21/28 | €24,818 | €0 | -€24,818 | -100% |
| Tangible fixed assets | 22/27 | €24,818 | €0 | -€24,818 | -100% |
| Furniture and vehicles | 24 | €24,818 | €0 | -€24,818 | -100% |
| Current assets | 29/58 | €5,528 | €15,152 | +€9,624 | +174% |
| Amounts receivable within one year | 40/41 | €1,688 | €9,580 | +€7,892 | +468% |
| Trade receivables | 40 | €1,558 | €9,580 | +€8,022 | +515% |
| Other amounts receivable | 41 | €130 | €0 | -€130 | -100% |
| Cash at bank and in hand | 54/58 | €1,995 | €5,337 | +€3,342 | +168% |
| Deferred charges and accrued income | 490/1 | €1,845 | €235 | -€1,611 | -87.3% |
| Total equity and liabilities | 10/49 | €30,346 | €15,152 | -€15,194 | -50.1% |
| Equity | 10/15 | -€76,431 | -€56,845 | +€19,586 | +25.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,831 | -€69,245 | +€19,586 | +22.0% |
| Amounts payable | 17/49 | €106,777 | €71,997 | -€34,780 | -32.6% |
| Amounts payable within one year | 42/48 | €106,777 | €71,597 | -€35,179 | -32.9% |
| Trade debts | 44 | €2,410 | €0 | -€2,410 | -100% |
| Suppliers | 440/4 | €2,410 | €0 | -€2,410 | -100% |
| Taxes, remuneration and social security | 45 | €980 | €8,198 | +€7,218 | +737% |
| Taxes | 450/3 | €980 | €8,198 | +€7,218 | +737% |
| Other amounts payable | 47/48 | €103,386 | €63,399 | -€39,988 | -38.7% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,433 | €0 | -€6,433 | -100% |
| Other operating charges | 640/8 | €569 | €465 | -€104 | -18.2% |
| Gross operating margin | 9900 | €29,234 | €20,256 | -€8,978 | -30.7% |
| Operating profit (loss) | 9901 | €22,232 | €19,790 | -€2,442 | -11.0% |
| Financial income | 75/76B | €0 | €183 | +€182 | +1,824,900% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €0 | €183 | +€183 | |
| Financial charges | 65/66B | €155 | €150 | -€5 | -3.4% |
| Recurring financial charges | 65 | €155 | €150 | -€5 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €22,077 | €19,823 | -€2,254 | -10.2% |
| Income taxes | 67/77 | €378 | €237 | -€141 | -37.4% |
| Profit (loss) for the period | 9904 | €21,699 | €19,586 | -€2,113 | -9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,699 | €19,586 | -€2,113 | -9.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.