EXPERIENTIALLEARNING: 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.
EXPERIENTIALLEARNING
Largest movements
- Cash +€64,198
up €64,198 (+100.6%), from €63,804 to €128,002
mainly Other debts (+€113,424) and Receivables within one year (+€40,721)
- Receivables within one year -€40,721
down €40,721 (-44.5%), from €91,434 to €50,712
of which Other amounts receivable: -€32,394
- Tangible fixed assets +€20,670
new in 2025: €20,670
- Other debts +€113,424
up €113,424 (+75011.0%), from €151 to €113,575
- Reserves -€40,066
down €40,066 (-53.3%), from €75,224 to €35,158
- Profit (loss) carried forward -€29,041
no longer reported in 2025 (was €29,041)
- Tax, wage and social debts +€9,246
new in 2025: €9,246
- Trade debts -€9,178
down €9,178 (-28.5%), from €32,221 to €23,043
- Taxes +€9,246
new in 2025: €9,246
- Gross operating margin -€7,865
down €7,865 (-15.4%), from €51,175 to €43,310
- Financial income +€1,626
up €1,626 (+35963.1%), from €5 to €1,630
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 | €155,238 | €199,622 | +€44,384 | +28.6% |
| Fixed assets | 21/28 | - | €20,670 | +€20,670 | |
| Tangible fixed assets | 22/27 | - | €20,670 | +€20,670 | |
| Furniture and vehicles | 24 | - | €20,670 | +€20,670 | |
| Current assets | 29/58 | €155,238 | €178,952 | +€23,714 | +15.3% |
| Amounts receivable within one year | 40/41 | €91,434 | €50,712 | -€40,721 | -44.5% |
| Trade receivables | 40 | €53,675 | €45,347 | -€8,328 | -15.5% |
| Other amounts receivable | 41 | €37,759 | €5,365 | -€32,394 | -85.8% |
| Cash at bank and in hand | 54/58 | €63,804 | €128,002 | +€64,198 | +100.6% |
| Deferred charges and accrued income | 490/1 | - | €238 | +€238 | |
| Total equity and liabilities | 10/49 | €155,238 | €199,622 | +€44,384 | +28.6% |
| Equity | 10/15 | €122,866 | €53,758 | -€69,108 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,224 | €35,158 | -€40,066 | -53.3% |
| Distributable reserves | 133 | €75,224 | €35,158 | -€40,066 | -53.3% |
| Profit (loss) carried forward | 14 | €29,041 | - | -€29,041 | |
| Amounts payable | 17/49 | €32,372 | €145,864 | +€113,492 | +350.6% |
| Amounts payable within one year | 42/48 | €32,372 | €145,864 | +€113,492 | +350.6% |
| Trade debts | 44 | €32,221 | €23,043 | -€9,178 | -28.5% |
| Suppliers | 440/4 | €32,221 | €23,043 | -€9,178 | -28.5% |
| Taxes, remuneration and social security | 45 | - | €9,246 | +€9,246 | |
| Taxes | 450/3 | - | €9,246 | +€9,246 | |
| Other amounts payable | 47/48 | €151 | €113,575 | +€113,424 | +75011.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €19 | +€19 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €51,175 | €43,310 | -€7,865 | -15.4% |
| Operating profit (loss) | 9901 | €50,788 | €42,892 | -€7,896 | -15.5% |
| Financial income | 75/76B | €5 | €1,630 | +€1,626 | +35963.1% |
| Recurring financial income | 75 | €5 | €1,630 | +€1,626 | +35963.1% |
| Financial charges | 65/66B | €133 | €118 | -€16 | -11.8% |
| Recurring financial charges | 65 | €133 | €118 | -€16 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €50,659 | €44,404 | -€6,255 | -12.3% |
| Income taxes | 67/77 | - | €9,246 | +€9,246 | |
| Profit (loss) for the period | 9904 | €50,659 | €35,158 | -€15,501 | -30.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,659 | €35,158 | -€15,501 | -30.6% |
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 12 October 2026 via checked.be.