LearnAgora: 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.
LearnAgora
Largest movements
- Cash -€1,086
down €1,086 (-76.0%), from €1,428 to €342
mainly Net result for the year (-€1,282) and Receivables within one year (-€231)
- Receivables within one year +€231
new in 2022: €231
- Equity -€1,282
down €1,282 (-35.7%), from -€3,590 to -€4,873
of which Profit (loss) carried forward: -€1,282
- Debts within one year +€427
up €427 (+8.5%), from €5,019 to €5,446
of which Other debts: +€5,446
- Gross operating margin +€499
up €499 (+29.1%), from -€1,715 to -€1,216
- Financial charges +€66
new in 2022: €66
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,428 | €573 | -€855 | -59.9% |
| Current assets | 29/58 | €1,428 | €573 | -€855 | -59.9% |
| Amounts receivable within one year | 40/41 | - | €231 | +€231 | |
| Other amounts receivable | 41 | - | €231 | +€231 | |
| Cash at bank and in hand | 54/58 | €1,428 | €342 | -€1,086 | -76.0% |
| Total equity and liabilities | 10/49 | €1,428 | €573 | -€855 | -59.9% |
| Equity | 10/15 | -€3,590 | -€4,873 | -€1,282 | -35.7% |
| Contributions | 10/11 | - | €25,000 | +€25,000 | |
| Profit (loss) carried forward | 14 | -€28,590 | -€29,873 | -€1,282 | -4.5% |
| Amounts payable | 17/49 | €5,019 | €5,446 | +€427 | +8.5% |
| Amounts payable within one year | 42/48 | €5,019 | €5,446 | +€427 | +8.5% |
| Trade debts | 44 | €2,075 | - | -€2,075 | |
| Other amounts payable | 47/48 | - | €5,446 | +€5,446 | |
| Gross operating margin | 9900 | -€1,715 | -€1,216 | +€499 | +29.1% |
| Operating profit (loss) | 9901 | -€2,385 | -€1,216 | +€1,169 | +49.0% |
| Financial charges | 65/66B | - | €66 | +€66 | |
| Recurring financial charges | 65 | €36 | €66 | +€30 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,420 | -€1,282 | +€1,138 | +47.0% |
| Profit (loss) for the period | 9904 | -€2,420 | -€1,282 | +€1,138 | +47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,420 | -€1,282 | +€1,138 | +47.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2021 and 30 June 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.