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LEARN: 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.

What changed

LEARN

BE 0634.576.176
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€540
2023 · -€683+€143
Equity
-€6,077
2023 · -€5,537-€540
Cash
-
not filed
Balance sheet total
€1,025
2023 · €1,025

Largest movements

2023 to 2024
Assets

No asset line moved by more than 1% of the balance sheet total.

    Equity and liabilities
    • Profit (loss) carried forward -€540

      down €540 (-4.6%), from -€11,737 to -€12,277

    • Other debts +€540

      up €540 (+8.2%), from €6,562 to €7,102

    Income statement
    • Gross operating margin +€146

      up €146 (+49.0%), from -€299 to -€152

    • Purchases and services -€146

      down €146 (-49.0%), from €299 to €152

    From the 2023 result to the 2024 result

    effect on the 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.

    Result 2023 -€683
    Gross operating margin +€146
    Staff costs -€3
    Result 2024 -€540

    Cash bridge derived

    cash 2023 to 2024

    Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.

    Every line side by side 19 lines
    Line Code 2023 2024 Change %
    Total assets 20/58 €1,025 €1,025 = 0.0%
    Formation expenses 20 €1,025 €1,025 = 0.0%
    Total equity and liabilities 10/49 €1,025 €1,025 = 0.0%
    Equity 10/15 -€5,537 -€6,077 -€540 -9.7%
    Contributions 10/11 €6,200 €6,200 = 0.0%
    Capital 10 €6,200 €6,200 = 0.0%
    Issued capital 100 €18,550 €18,550 = 0.0%
    Uncalled capital 101 €12,350 €12,350 = 0.0%
    Profit (loss) carried forward 14 -€11,737 -€12,277 -€540 -4.6%
    Amounts payable 17/49 €6,562 €7,102 +€540 +8.2%
    Amounts payable within one year 42/48 €6,562 €7,102 +€540 +8.2%
    Other amounts payable 47/48 €6,562 €7,102 +€540 +8.2%
    Goods, raw materials, services and sundry goods 60/61 €299 €152 -€146 -49.0%
    Remuneration, social security and pensions 62 €384 €387 +€3 +0.8%
    Gross operating margin 9900 -€299 -€152 +€146 +49.0%
    Operating profit (loss) 9901 -€683 -€540 +€143 +21.0%
    Profit (loss) for the period before taxes 9903 -€683 -€540 +€143 +21.0%
    Profit (loss) for the period 9904 -€683 -€540 +€143 +21.0%
    Profit (loss) for the period to be appropriated 9905 -€683 -€540 +€143 +21.0%

    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 28 September 2026 via checked.be.