Eduss: 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.
Eduss
Largest movements
- Tangible fixed assets -€156,069
down €156,069 (-87.9%), from €177,453 to €21,385
of which Plant, machinery and equipment: -€160,926
- Cash +€121,395
up €121,395 (+62.4%), from €194,697 to €316,092
- Financial fixed assets -€82,056
down €82,056 (-43.2%), from €190,150 to €108,094
- Receivables within one year -€76,234
down €76,234 (-87.6%), from €86,977 to €10,743
- Reserves -€270,601
down €270,601 (-50.6%), from €534,756 to €264,155
- Trade debts +€33,592
up €33,592 (+740.5%), from €4,537 to €38,129
- Tax, wage and social debts +€28,088
up €28,088 (+76.5%), from €36,697 to €64,786
of which Taxes: +€31,364
- Other debts +€12,306
up €12,306 (+37.0%), from €33,288 to €45,594
- Accrued charges and deferred income +€7,713
new in 2025: €7,713
- Gross operating margin +€269,606
up €269,606, from -€59,414 to €210,192
- Staff costs -€14,868
down €14,868 (-13.7%), from €108,828 to €93,960
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €649,277 | €460,376 | -€188,902 | -29.1% |
| Fixed assets | 21/28 | €367,603 | €129,479 | -€238,124 | -64.8% |
| Tangible fixed assets | 22/27 | €177,453 | €21,385 | -€156,069 | -87.9% |
| Plant, machinery and equipment | 23 | €177,453 | €16,528 | -€160,926 | -90.7% |
| Other tangible fixed assets | 26 | - | €4,857 | +€4,857 | |
| Financial fixed assets | 28 | €190,150 | €108,094 | -€82,056 | -43.2% |
| Current assets | 29/58 | €281,674 | €330,897 | +€49,223 | +17.5% |
| Amounts receivable within one year | 40/41 | €86,977 | €10,743 | -€76,234 | -87.6% |
| Trade receivables | 40 | €86,977 | €10,743 | -€76,234 | -87.6% |
| Cash at bank and in hand | 54/58 | €194,697 | €316,092 | +€121,395 | +62.4% |
| Deferred charges and accrued income | 490/1 | - | €4,061 | +€4,061 | |
| Total equity and liabilities | 10/49 | €649,277 | €460,376 | -€188,902 | -29.1% |
| Equity | 10/15 | €574,756 | €304,155 | -€270,601 | -47.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €534,756 | €264,155 | -€270,601 | -50.6% |
| Distributable reserves | 133 | €534,756 | €264,155 | -€270,601 | -50.6% |
| Amounts payable | 17/49 | €74,522 | €156,221 | +€81,699 | +109.6% |
| Amounts payable within one year | 42/48 | €74,522 | €148,508 | +€73,987 | +99.3% |
| Trade debts | 44 | €4,537 | €38,129 | +€33,592 | +740.5% |
| Suppliers | 440/4 | €4,537 | €38,129 | +€33,592 | +740.5% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €36,697 | €64,786 | +€28,088 | +76.5% |
| Taxes | 450/3 | €17,991 | €49,355 | +€31,364 | +174.3% |
| Remuneration and social security | 454/9 | €18,706 | €15,430 | -€3,276 | -17.5% |
| Other amounts payable | 47/48 | €33,288 | €45,594 | +€12,306 | +37.0% |
| Accrued charges and deferred income | 492/3 | - | €7,713 | +€7,713 | |
| Non-recurring operating income | 76A | - | €22,470 | +€22,470 | |
| Remuneration, social security and pensions | 62 | €108,828 | €93,960 | -€14,868 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,878 | €80,235 | -€643 | -0.8% |
| Other operating charges | 640/8 | - | €582 | +€582 | |
| Gross operating margin | 9900 | -€59,414 | €210,192 | +€269,606 | |
| Operating profit (loss) | 9901 | -€249,120 | €35,415 | +€284,535 | |
| Financial income | 75/76B | €2,186 | €88 | -€2,098 | -96.0% |
| Recurring financial income | 75 | €2,186 | €88 | -€2,098 | -96.0% |
| Financial charges | 65/66B | €117 | €1,313 | +€1,197 | +1024.8% |
| Recurring financial charges | 65 | €117 | €1,313 | +€1,197 | +1024.8% |
| Profit (loss) for the period before taxes | 9903 | -€247,050 | €34,190 | +€281,241 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€247,050 | €34,190 | +€281,241 | |
| Profit (loss) for the period to be appropriated | 9905 | -€247,050 | €34,190 | +€281,241 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.