EDUTRA: 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.
EDUTRA
Largest movements
- Tangible fixed assets -€15,552
down €15,552 (-5.9%), from €265,108 to €249,556
of which Land and buildings: -€11,423
- Receivables within one year -€4,740
down €4,740 (-21.6%), from €21,939 to €17,199
of which Other amounts receivable: -€4,867
- Reserves -€125,000
down €125,000 (-62.0%), from €201,607 to €76,607
of which Distributable reserves: -€125,000
- Profit (loss) carried forward +€120,588
up €120,588 (+16841.2%), from €716 to €121,304
- Debts after one year -€4,069
down €4,069 (-59.7%), from €6,811 to €2,742
- Trade debts -€3,905
down €3,905 (-42.7%), from €9,137 to €5,232
- Gross operating margin -€3,457
down €3,457 (-13.7%), from €25,235 to €21,778
- Financial charges +€3,204
up €3,204 (+122.0%), from €2,627 to €5,831
- Taxes -€1,574
down €1,574 (-96.8%), from €1,627 to €52
- Financial income -€466
down €466 (-87.9%), from €530 to €64
- Depreciation +€275
up €275 (+1.8%), from €15,277 to €15,552
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 | €298,390 | €280,495 | -€17,895 | -6.0% |
| Fixed assets | 21/28 | €265,108 | €249,556 | -€15,552 | -5.9% |
| Tangible fixed assets | 22/27 | €265,108 | €249,556 | -€15,552 | -5.9% |
| Land and buildings | 22 | €206,018 | €194,595 | -€11,423 | -5.5% |
| Plant, machinery and equipment | 23 | €4,354 | €2,594 | -€1,760 | -40.4% |
| Furniture and vehicles | 24 | €1,602 | €1,242 | -€360 | -22.5% |
| Other tangible fixed assets | 26 | €53,134 | €51,125 | -€2,009 | -3.8% |
| Current assets | 29/58 | €33,282 | €30,939 | -€2,343 | -7.0% |
| Amounts receivable within one year | 40/41 | €21,939 | €17,199 | -€4,740 | -21.6% |
| Trade receivables | 40 | €11,130 | €11,257 | +€127 | +1.1% |
| Other amounts receivable | 41 | €10,809 | €5,942 | -€4,867 | -45.0% |
| Current investments | 50/53 | €5,581 | €7,112 | +€1,531 | +27.4% |
| Cash at bank and in hand | 54/58 | €2,800 | €1,861 | -€940 | -33.6% |
| Deferred charges and accrued income | 490/1 | €2,962 | €4,768 | +€1,805 | +61.0% |
| Total equity and liabilities | 10/49 | €298,390 | €280,495 | -€17,895 | -6.0% |
| Equity | 10/15 | €220,923 | €216,511 | -€4,412 | -2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,607 | €76,607 | -€125,000 | -62.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €50,737 | €50,737 | = | 0.0% |
| Distributable reserves | 133 | €149,010 | €24,010 | -€125,000 | -83.9% |
| Profit (loss) carried forward | 14 | €716 | €121,304 | +€120,588 | +16841.2% |
| Amounts payable | 17/49 | €77,467 | €63,984 | -€13,483 | -17.4% |
| Amounts payable after more than one year | 17 | €6,811 | €2,742 | -€4,069 | -59.7% |
| Financial debts | 170/4 | €6,811 | €2,742 | -€4,069 | -59.7% |
| Amounts payable within one year | 42/48 | €70,656 | €61,242 | -€9,414 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €5,207 | €4,069 | -€1,138 | -21.9% |
| Trade debts | 44 | €9,137 | €5,232 | -€3,905 | -42.7% |
| Suppliers | 440/4 | €9,137 | €5,232 | -€3,905 | -42.7% |
| Taxes, remuneration and social security | 45 | €8,135 | €6,629 | -€1,506 | -18.5% |
| Taxes | 450/3 | €8,135 | €6,629 | -€1,506 | -18.5% |
| Other amounts payable | 47/48 | €48,177 | €45,312 | -€2,865 | -5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,277 | €15,552 | +€275 | +1.8% |
| Other operating charges | 640/8 | €3,085 | €3,153 | +€68 | +2.2% |
| Gross operating margin | 9900 | €25,235 | €21,778 | -€3,457 | -13.7% |
| Operating profit (loss) | 9901 | €6,873 | €3,074 | -€3,800 | -55.3% |
| Financial income | 75/76B | €530 | €64 | -€466 | -87.9% |
| Recurring financial income | 75 | €530 | €64 | -€466 | -87.9% |
| Financial charges | 65/66B | €2,627 | €5,831 | +€3,204 | +122.0% |
| Recurring financial charges | 65 | €2,627 | €5,831 | +€3,204 | +122.0% |
| Profit (loss) for the period before taxes | 9903 | €4,777 | -€2,693 | -€7,470 | |
| Income taxes | 67/77 | €1,627 | €52 | -€1,574 | -96.8% |
| Profit (loss) for the period | 9904 | €3,150 | -€2,746 | -€5,896 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,150 | -€2,746 | -€5,896 |
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 1 October 2026 via checked.be.