IteachYou: 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.
IteachYou
Largest movements
- Receivables within one year -€12,650
down €12,650 (-31.5%), from €40,218 to €27,568
of which Other amounts receivable: -€13,671
- Deferred charges and accrued income +€2,295
up €2,295 (+117.6%), from €1,951 to €4,246
- Cash -€623
down €623 (-56.5%), from €1,102 to €479
mainly Net result for the year (-€12,583) and Deferred charges and accrued income (-€2,295)
- Tangible fixed assets -€613
down €613 (-73.9%), from €830 to €217
- Profit (loss) carried forward -€12,583
down €12,583 (-41.1%), from €30,606 to €18,023
- Other debts +€1,019
up €1,019 (+67.5%), from €1,510 to €2,529
- Gross operating margin +€5,184
up €5,184 (+27.2%), from -€19,049 to -€13,865
- Financial income +€680
up €680 (+42.1%), from €1,615 to €2,295
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 | €46,021 | €34,430 | -€11,591 | -25.2% |
| Fixed assets | 21/28 | €2,750 | €2,137 | -€613 | -22.3% |
| Tangible fixed assets | 22/27 | €830 | €217 | -€613 | -73.9% |
| Furniture and vehicles | 24 | €830 | €217 | -€613 | -73.9% |
| Financial fixed assets | 28 | €1,920 | €1,920 | = | 0.0% |
| Current assets | 29/58 | €43,271 | €32,293 | -€10,978 | -25.4% |
| Amounts receivable within one year | 40/41 | €40,218 | €27,568 | -€12,650 | -31.5% |
| Trade receivables | 40 | - | €1,021 | +€1,021 | |
| Other amounts receivable | 41 | €40,218 | €26,547 | -€13,671 | -34.0% |
| Cash at bank and in hand | 54/58 | €1,102 | €479 | -€623 | -56.5% |
| Deferred charges and accrued income | 490/1 | €1,951 | €4,246 | +€2,295 | +117.6% |
| Total equity and liabilities | 10/49 | €46,021 | €34,430 | -€11,591 | -25.2% |
| Equity | 10/15 | €44,484 | €31,901 | -€12,583 | -28.3% |
| Contributions | 10/11 | €13,878 | €13,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,606 | €18,023 | -€12,583 | -41.1% |
| Amounts payable | 17/49 | €1,537 | €2,529 | +€992 | +64.5% |
| Amounts payable within one year | 42/48 | €1,537 | €2,529 | +€992 | +64.5% |
| Trade debts | 44 | €27 | - | -€27 | |
| Suppliers | 440/4 | €27 | - | -€27 | |
| Other amounts payable | 47/48 | €1,510 | €2,529 | +€1,019 | +67.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €651 | €614 | -€37 | -5.7% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Gross operating margin | 9900 | -€19,049 | -€13,865 | +€5,184 | +27.2% |
| Operating profit (loss) | 9901 | -€20,087 | -€14,878 | +€5,209 | +25.9% |
| Financial income | 75/76B | €1,615 | €2,295 | +€680 | +42.1% |
| Recurring financial income | 75 | €1,615 | €2,295 | +€680 | +42.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,472 | -€12,583 | +€5,889 | +31.9% |
| Profit (loss) for the period | 9904 | -€18,472 | -€12,583 | +€5,889 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,472 | -€12,583 | +€5,889 | +31.9% |
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 6 October 2026 via checked.be.