Eduplay: 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.
Eduplay
Largest movements
- Tangible fixed assets +€28,455
up €28,455 (+582.7%), from €4,883 to €33,338
of which Furniture and vehicles: +€28,882
- Cash -€20,360
down €20,360 (-19.9%), from €102,468 to €82,107
mainly Contributions, distributions and other (-€104,484) and Investment in fixed assets (net) (-€31,798)
- Receivables within one year +€13,711
up €13,711 (+97.2%), from €14,099 to €27,810
- Stocks and contracts -€3,999
down €3,999 (-34.6%), from €11,574 to €7,575
- Other debts +€46,311
up €46,311 (+109.0%), from €42,500 to €88,811
- Profit (loss) carried forward -€23,553
down €23,553 (-98.6%), from €23,891 to €338
- Trade debts -€9,391
down €9,391 (-53.9%), from €17,411 to €8,020
- Accrued charges and deferred income +€2,069
up €2,069 (+28.9%), from €7,169 to €9,238
- Gross operating margin +€50,311
up €50,311 (+34.2%), from €147,318 to €197,629
- Staff costs +€25,384
up €25,384 (+42.7%), from €59,384 to €84,768
- Write-downs -€8,454
down €8,454, from €7,690 to -€764
- Taxes +€7,361
up €7,361 (+35.7%), from €20,620 to €27,981
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 | €137,009 | €152,893 | +€15,883 | +11.6% |
| Fixed assets | 21/28 | €5,404 | €33,338 | +€27,934 | +516.9% |
| Intangible fixed assets | 21 | €521 | €0 | -€521 | -100.0% |
| Tangible fixed assets | 22/27 | €4,883 | €33,338 | +€28,455 | +582.7% |
| Plant, machinery and equipment | 23 | €427 | €0 | -€427 | -100.0% |
| Furniture and vehicles | 24 | €4,456 | €33,338 | +€28,882 | +648.1% |
| Current assets | 29/58 | €131,605 | €119,555 | -€12,050 | -9.2% |
| Stocks and contracts in progress | 3 | €11,574 | €7,575 | -€3,999 | -34.6% |
| Stocks | 30/36 | €11,574 | €7,575 | -€3,999 | -34.6% |
| Amounts receivable within one year | 40/41 | €14,099 | €27,810 | +€13,711 | +97.2% |
| Trade receivables | 40 | €14,099 | €27,810 | +€13,711 | +97.2% |
| Cash at bank and in hand | 54/58 | €102,468 | €82,107 | -€20,360 | -19.9% |
| Deferred charges and accrued income | 490/1 | €3,464 | €2,062 | -€1,402 | -40.5% |
| Total equity and liabilities | 10/49 | €137,009 | €152,893 | +€15,883 | +11.6% |
| Equity | 10/15 | €43,891 | €20,338 | -€23,553 | -53.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,891 | €338 | -€23,553 | -98.6% |
| Amounts payable | 17/49 | €93,119 | €132,555 | +€39,437 | +42.4% |
| Amounts payable within one year | 42/48 | €85,949 | €123,317 | +€37,368 | +43.5% |
| Trade debts | 44 | €17,411 | €8,020 | -€9,391 | -53.9% |
| Suppliers | 440/4 | €17,411 | €8,020 | -€9,391 | -53.9% |
| Taxes, remuneration and social security | 45 | €26,038 | €26,486 | +€448 | +1.7% |
| Taxes | 450/3 | €17,691 | €14,918 | -€2,773 | -15.7% |
| Remuneration and social security | 454/9 | €8,347 | €11,568 | +€3,221 | +38.6% |
| Other amounts payable | 47/48 | €42,500 | €88,811 | +€46,311 | +109.0% |
| Accrued charges and deferred income | 492/3 | €7,169 | €9,238 | +€2,069 | +28.9% |
| Non-recurring operating income | 76A | - | €3,250 | +€3,250 | |
| Remuneration, social security and pensions | 62 | €59,384 | €84,768 | +€25,384 | +42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,608 | €3,864 | +€1,256 | +48.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,690 | -€764 | -€8,454 | |
| Other operating charges | 640/8 | €824 | €877 | +€53 | +6.4% |
| Gross operating margin | 9900 | €147,318 | €197,629 | +€50,311 | +34.2% |
| Operating profit (loss) | 9901 | €76,811 | €108,883 | +€32,072 | +41.8% |
| Financial income | 75/76B | - | €138 | +€138 | |
| Recurring financial income | 75 | - | €138 | +€138 | |
| Financial charges | 65/66B | €150 | €110 | -€39 | -26.3% |
| Recurring financial charges | 65 | €150 | €110 | -€39 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €76,661 | €108,911 | +€32,250 | +42.1% |
| Income taxes | 67/77 | €20,620 | €27,981 | +€7,361 | +35.7% |
| Profit (loss) for the period | 9904 | €56,041 | €80,931 | +€24,889 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,041 | €80,931 | +€24,889 | +44.4% |
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 11 October 2026 via checked.be.