Learn Dutch Online: what changed
Learn Dutch Online
Largest movements
- Cash -€29,900
down €29,900 (-75.8%), from €39,459 to €9,560
mainly Receivables within one year (-€25,338) and Trade debts (-€9,959)
- Receivables within one year +€25,338
up €25,338 (+424%), from €5,981 to €31,318
of which Trade receivables: +€24,775
- Intangible fixed assets -€1,429
down €1,429 (-25.0%), from €5,714 to €4,286
- Tangible fixed assets +€809
new in 2025: €809
- Other debts +€15,706
up €15,706 (+4,188%), from €375 to €16,081
- Trade debts -€9,959
down €9,959 (-81.6%), from €12,205 to €2,246
- Profit (loss) carried forward -€8,434
down €8,434 (-32.8%), from €25,707 to €17,273
- Tax, wage and social debts -€3,109
down €3,109 (-23.4%), from €13,273 to €10,165
- Other operating charges +€5,282
up €5,282 (+394%), from €1,339 to €6,621
- Gross operating margin -€2,834
down €2,834 (-26.5%), from €10,682 to €7,848
- Financial charges +€2,555
up €2,555 (+347%), from €737 to €3,291
- Taxes +€753
up €753 (+18.2%), from €4,137 to €4,890
- Financial income +€433
up €433 (+28,320%), from €2 to €435
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,561 | €48,765 | -€5,796 | -10.6% |
| Formation expenses | 20 | €334 | €134 | -€200 | -59.9% |
| Fixed assets | 21/28 | €5,714 | €5,095 | -€619 | -10.8% |
| Intangible fixed assets | 21 | €5,714 | €4,286 | -€1,429 | -25.0% |
| Tangible fixed assets | 22/27 | - | €809 | +€809 | |
| Furniture and vehicles | 24 | - | €809 | +€809 | |
| Current assets | 29/58 | €48,513 | €43,536 | -€4,977 | -10.3% |
| Amounts receivable within one year | 40/41 | €5,981 | €31,318 | +€25,338 | +424% |
| Trade receivables | 40 | €5,966 | €30,740 | +€24,775 | +415% |
| Other amounts receivable | 41 | €15 | €578 | +€563 | +3,766% |
| Cash at bank and in hand | 54/58 | €39,459 | €9,560 | -€29,900 | -75.8% |
| Deferred charges and accrued income | 490/1 | €3,073 | €2,658 | -€415 | -13.5% |
| Total equity and liabilities | 10/49 | €54,561 | €48,765 | -€5,796 | -10.6% |
| Equity | 10/15 | €28,707 | €20,273 | -€8,434 | -29.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,707 | €17,273 | -€8,434 | -32.8% |
| Amounts payable | 17/49 | €25,854 | €28,492 | +€2,638 | +10.2% |
| Amounts payable within one year | 42/48 | €25,854 | €28,492 | +€2,638 | +10.2% |
| Trade debts | 44 | €12,205 | €2,246 | -€9,959 | -81.6% |
| Suppliers | 440/4 | €12,205 | €2,246 | -€9,959 | -81.6% |
| Taxes, remuneration and social security | 45 | €13,273 | €10,165 | -€3,109 | -23.4% |
| Taxes | 450/3 | €13,273 | €10,165 | -€3,109 | -23.4% |
| Other amounts payable | 47/48 | €375 | €16,081 | +€15,706 | +4,188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | €1,915 | +€286 | +17.6% |
| Other operating charges | 640/8 | €1,339 | €6,621 | +€5,282 | +394% |
| Gross operating margin | 9900 | €10,682 | €7,848 | -€2,834 | -26.5% |
| Operating profit (loss) | 9901 | €7,714 | -€688 | -€8,402 | |
| Financial income | 75/76B | €2 | €435 | +€433 | +28,320% |
| Recurring financial income | 75 | €2 | €435 | +€433 | +28,320% |
| Financial charges | 65/66B | €737 | €3,291 | +€2,555 | +347% |
| Recurring financial charges | 65 | €737 | €3,291 | +€2,555 | +347% |
| Profit (loss) for the period before taxes | 9903 | €6,979 | -€3,544 | -€10,523 | |
| Income taxes | 67/77 | €4,137 | €4,890 | +€753 | +18.2% |
| Profit (loss) for the period | 9904 | €2,842 | -€8,434 | -€11,276 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,842 | -€8,434 | -€11,276 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.