LEARNCAR: 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.
LEARNCAR
Largest movements
- Tangible fixed assets -€8,968
down €8,968 (-51.4%), from €17,459 to €8,491
- Receivables within one year +€3,600
up €3,600 (+303.1%), from €1,188 to €4,788
of which Trade receivables: +€3,822
- Deferred charges and accrued income -€1,690
no longer reported in 2025 (was €1,690)
- Cash +€558
up €558 (+1317.3%), from €42 to €600
mainly Depreciation (+€8,968) and Other debts (+€4,537)
- Profit (loss) carried forward -€15,297
down €15,297 (-31.7%), from -€48,303 to -€63,599
- Other debts +€4,537
up €4,537 (+10.8%), from €41,937 to €46,473
- Trade debts +€4,117
up €4,117 (+638.6%), from €645 to €4,762
- Gross operating margin -€6,126
down €6,126, from €2,600 to -€3,526
- Taxes +€1,005
up €1,005 (+197.4%), from €509 to €1,514
- Depreciation -€714
down €714 (-7.4%), from €9,682 to €8,968
- Other operating charges +€105
up €105 (+9.0%), from €1,176 to €1,281
- Financial charges -€88
down €88 (-92.4%), from €95 to €7
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 | €20,379 | €13,879 | -€6,500 | -31.9% |
| Fixed assets | 21/28 | €17,459 | €8,491 | -€8,968 | -51.4% |
| Tangible fixed assets | 22/27 | €17,459 | €8,491 | -€8,968 | -51.4% |
| Furniture and vehicles | 24 | €17,459 | €8,491 | -€8,968 | -51.4% |
| Current assets | 29/58 | €2,920 | €5,388 | +€2,468 | +84.5% |
| Amounts receivable within one year | 40/41 | €1,188 | €4,788 | +€3,600 | +303.1% |
| Trade receivables | 40 | - | €3,822 | +€3,822 | |
| Other amounts receivable | 41 | €1,188 | €966 | -€222 | -18.6% |
| Cash at bank and in hand | 54/58 | €42 | €600 | +€558 | +1317.3% |
| Deferred charges and accrued income | 490/1 | €1,690 | - | -€1,690 | |
| Total equity and liabilities | 10/49 | €20,379 | €13,879 | -€6,500 | -31.9% |
| Equity | 10/15 | -€22,203 | -€37,499 | -€15,297 | -68.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,303 | -€63,599 | -€15,297 | -31.7% |
| Amounts payable | 17/49 | €42,582 | €51,378 | +€8,797 | +20.7% |
| Amounts payable within one year | 42/48 | €42,582 | €51,378 | +€8,797 | +20.7% |
| Trade debts | 44 | €645 | €4,762 | +€4,117 | +638.6% |
| Suppliers | 440/4 | €645 | €4,762 | +€4,117 | +638.6% |
| Taxes, remuneration and social security | 45 | - | €143 | +€143 | |
| Taxes | 450/3 | - | €143 | +€143 | |
| Other amounts payable | 47/48 | €41,937 | €46,473 | +€4,537 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,682 | €8,968 | -€714 | -7.4% |
| Other operating charges | 640/8 | €1,176 | €1,281 | +€105 | +9.0% |
| Gross operating margin | 9900 | €2,600 | -€3,526 | -€6,126 | |
| Operating profit (loss) | 9901 | -€8,257 | -€13,775 | -€5,518 | -66.8% |
| Financial charges | 65/66B | €95 | €7 | -€88 | -92.4% |
| Recurring financial charges | 65 | €95 | €7 | -€88 | -92.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,352 | -€13,782 | -€5,430 | -65.0% |
| Income taxes | 67/77 | €509 | €1,514 | +€1,005 | +197.4% |
| Profit (loss) for the period | 9904 | -€8,862 | -€15,297 | -€6,435 | -72.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,862 | -€15,297 | -€6,435 | -72.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.