INFORMATICS LEARNING & DEVELOPMENT CENTER: 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.
INFORMATICS LEARNING & DEVELOPMENT CENTER
Largest movements
- Cash +€91,406
up €91,406 (+42.2%), from €216,551 to €307,957
mainly Net result for the year (+€69,591) and Depreciation (+€14,401)
- Deferred charges and accrued income +€14,743
up €14,743 (+317.5%), from €4,643 to €19,386
- Tangible fixed assets -€13,352
down €13,352 (-30.6%), from €43,664 to €30,312
of which Furniture and vehicles: -€12,122
- Reserves +€69,591
up €69,591 (+12.2%), from €568,300 to €637,891
of which Distributable reserves: +€84,921
- Tax, wage and social debts +€10,696
up €10,696 (+78.2%), from €13,669 to €24,365
- Financial income +€17,642
up €17,642 (+309.0%), from €5,709 to €23,351
- Gross operating margin -€4,232
down €4,232 (-4.4%), from €95,189 to €90,956
- Taxes +€2,498
up €2,498 (+10.6%), from €23,656 to €26,154
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 | €798,290 | €882,417 | +€84,127 | +10.5% |
| Fixed assets | 21/28 | €51,164 | €30,312 | -€20,852 | -40.8% |
| Tangible fixed assets | 22/27 | €43,664 | €30,312 | -€13,352 | -30.6% |
| Furniture and vehicles | 24 | €38,451 | €26,329 | -€12,122 | -31.5% |
| Other tangible fixed assets | 26 | €5,214 | €3,984 | -€1,230 | -23.6% |
| Financial fixed assets | 28 | €7,500 | €0 | -€7,500 | -100.0% |
| Current assets | 29/58 | €747,126 | €852,104 | +€104,979 | +14.1% |
| Amounts receivable within one year | 40/41 | €25,932 | €24,762 | -€1,170 | -4.5% |
| Trade receivables | 40 | €24,762 | €24,762 | = | 0.0% |
| Other amounts receivable | 41 | €1,170 | €0 | -€1,170 | -100.0% |
| Current investments | 50/53 | €500,000 | €500,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €216,551 | €307,957 | +€91,406 | +42.2% |
| Deferred charges and accrued income | 490/1 | €4,643 | €19,386 | +€14,743 | +317.5% |
| Total equity and liabilities | 10/49 | €798,290 | €882,417 | +€84,127 | +10.5% |
| Equity | 10/15 | €740,250 | €809,841 | +€69,591 | +9.4% |
| Contributions | 10/11 | €171,950 | €171,950 | = | 0.0% |
| Reserves | 13 | €568,300 | €637,891 | +€69,591 | +12.2% |
| Non-distributable reserves | 130/1 | €17,185 | €1,855 | -€15,330 | -89.2% |
| Reserves not available under the articles | 1311 | €17,185 | €0 | -€17,185 | -100.0% |
| Other | 1319 | - | €1,855 | +€1,855 | |
| Distributable reserves | 133 | €551,115 | €636,036 | +€84,921 | +15.4% |
| Amounts payable | 17/49 | €58,040 | €72,576 | +€14,536 | +25.0% |
| Amounts payable after more than one year | 17 | €37,000 | €37,000 | = | 0.0% |
| Other amounts payable | 178/9 | €37,000 | €37,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €19,637 | €31,561 | +€11,924 | +60.7% |
| Trade debts | 44 | €43 | €1,945 | +€1,902 | +4392.5% |
| Suppliers | 440/4 | €43 | €1,945 | +€1,902 | +4392.5% |
| Taxes, remuneration and social security | 45 | €13,669 | €24,365 | +€10,696 | +78.2% |
| Taxes | 450/3 | €13,669 | €24,365 | +€10,696 | +78.2% |
| Other amounts payable | 47/48 | €5,925 | €5,251 | -€674 | -11.4% |
| Accrued charges and deferred income | 492/3 | €1,403 | €4,015 | +€2,612 | +186.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,225 | €14,401 | +€176 | +1.2% |
| Other operating charges | 640/8 | €626 | €1,304 | +€679 | +108.5% |
| Gross operating margin | 9900 | €95,189 | €90,956 | -€4,232 | -4.4% |
| Operating profit (loss) | 9901 | €80,338 | €75,251 | -€5,087 | -6.3% |
| Financial income | 75/76B | €5,709 | €23,351 | +€17,642 | +309.0% |
| Recurring financial income | 75 | €5,709 | €23,351 | +€17,642 | +309.0% |
| Financial charges | 65/66B | €3,299 | €2,857 | -€442 | -13.4% |
| Recurring financial charges | 65 | €3,299 | €2,857 | -€442 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €82,747 | €95,745 | +€12,998 | +15.7% |
| Income taxes | 67/77 | €23,656 | €26,154 | +€2,498 | +10.6% |
| Profit (loss) for the period | 9904 | €59,091 | €69,591 | +€10,499 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €59,091 | €69,591 | +€10,499 | +17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.