Information Developments for Educational Applications and Systems: 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.
Information Developments for Educational Applications and Systems
Largest movements
- Receivables within one year -€66,868
down €66,868 (-91.9%), from €72,790 to €5,922
of which Trade receivables: -€66,424
- Cash -€44,306
no longer reported in 2025 (was €44,306)
mainly Other debts (-€63,502) and Tax, wage and social debts (-€46,771)
- Other debts -€63,502
down €63,502 (-39.2%), from €161,996 to €98,494
- Tax, wage and social debts -€46,771
no longer reported in 2025 (was €46,771)
- Profit (loss) carried forward -€20,926
down €20,926 (-11.2%), from -€186,916 to -€207,842
- Short-term financial debts +€17,098
new in 2025: €17,098
- Trade debts +€3,242
new in 2025: €3,242
- Gross operating margin -€6,667
down €6,667 (-86.9%), from -€7,669 to -€14,336
- Financial charges -€5,161
down €5,161 (-74.4%), from €6,935 to €1,774
- Other operating charges -€1,780
down €1,780 (-59.3%), from €3,000 to €1,220
- Depreciation -€1,584
down €1,584 (-32.3%), from €4,909 to €3,324
- Taxes +€151
up €151 (+127%), from €120 to €271
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.
Derived cash bridge
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 | €131,851 | €20,992 | -€110,859 | -84.1% |
| Fixed assets | 21/28 | €10,805 | €10,646 | -€159 | -1.5% |
| Tangible fixed assets | 22/27 | €10,780 | €10,621 | -€159 | -1.5% |
| Plant, machinery and equipment | 23 | €2,587 | €3,934 | +€1,347 | +52.1% |
| Furniture and vehicles | 24 | €7,423 | €6,302 | -€1,122 | -15.1% |
| Other tangible fixed assets | 26 | €770 | €385 | -€385 | -50.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €121,046 | €10,346 | -€110,699 | -91.5% |
| Stocks and contracts in progress | 3 | €2,756 | €2,756 | = | 0.0% |
| Stocks | 30/36 | €2,756 | €2,756 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €72,790 | €5,922 | -€66,868 | -91.9% |
| Trade receivables | 40 | €70,720 | €4,296 | -€66,424 | -93.9% |
| Other amounts receivable | 41 | €2,070 | €1,626 | -€444 | -21.5% |
| Cash at bank and in hand | 54/58 | €44,306 | - | -€44,306 | |
| Deferred charges and accrued income | 490/1 | €1,193 | €1,669 | +€475 | +39.8% |
| Total equity and liabilities | 10/49 | €131,851 | €20,992 | -€110,859 | -84.1% |
| Equity | 10/15 | -€76,916 | -€97,842 | -€20,926 | -27.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,916 | -€207,842 | -€20,926 | -11.2% |
| Amounts payable | 17/49 | €208,767 | €118,834 | -€89,933 | -43.1% |
| Amounts payable within one year | 42/48 | €208,767 | €118,834 | -€89,933 | -43.1% |
| Financial debts | 43 | - | €17,098 | +€17,098 | |
| Credit institutions | 430/8 | - | €17,098 | +€17,098 | |
| Trade debts | 44 | - | €3,242 | +€3,242 | |
| Suppliers | 440/4 | - | €3,242 | +€3,242 | |
| Taxes, remuneration and social security | 45 | €46,771 | - | -€46,771 | |
| Taxes | 450/3 | €46,771 | - | -€46,771 | |
| Other amounts payable | 47/48 | €161,996 | €98,494 | -€63,502 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,909 | €3,324 | -€1,584 | -32.3% |
| Other operating charges | 640/8 | €3,000 | €1,220 | -€1,780 | -59.3% |
| Gross operating margin | 9900 | -€7,669 | -€14,336 | -€6,667 | -86.9% |
| Operating profit (loss) | 9901 | -€15,578 | -€18,881 | -€3,303 | -21.2% |
| Financial charges | 65/66B | €6,935 | €1,774 | -€5,161 | -74.4% |
| Recurring financial charges | 65 | €6,935 | €1,774 | -€5,161 | -74.4% |
| Profit (loss) for the period before taxes | 9903 | -€22,512 | -€20,655 | +€1,858 | +8.3% |
| Income taxes | 67/77 | €120 | €271 | +€151 | +127% |
| Profit (loss) for the period | 9904 | -€22,632 | -€20,926 | +€1,706 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,632 | -€20,926 | +€1,706 | +7.5% |
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 16 October 2026 via checked.be.