Learning Advantage - P2LA: what changed
Two financial 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.
Learning Advantage - P2LA
Largest movements
- Cash -€4,861
down €4,861 (-72.9%), from €6,669 to €1,808
mainly Net result for the year (-€4,314) and Receivables within one year (-€1,652)
- Receivables within one year +€1,652
up €1,652 (+200.6%), from €824 to €2,476
- Deferred charges and accrued income +€165
up €165 (+19.7%), from €841 to €1,007
- Profit (loss) carried forward -€4,314
down €4,314 (-57.6%), from €7,496 to €3,182
- Trade debts +€1,030
new in 2025: €1,030
- Other debts +€622
up €622 (+174.6%), from €357 to €979
- Tax, wage and social debts -€382
no longer reported in 2025 (was €382)
- Gross operating margin -€15,873
down €15,873, from €11,973 to -€3,900
- Taxes -€3,786
down €3,786 (-97.2%), from €3,894 to €108
- Other operating charges -€518
down €518 (-66.2%), from €782 to €265
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 | €8,334 | €5,291 | -€3,043 | -36.5% |
| Current assets | 29/58 | €8,334 | €5,291 | -€3,043 | -36.5% |
| Amounts receivable within one year | 40/41 | €824 | €2,476 | +€1,652 | +200.6% |
| Other amounts receivable | 41 | €824 | €2,476 | +€1,652 | +200.6% |
| Cash at bank and in hand | 54/58 | €6,669 | €1,808 | -€4,861 | -72.9% |
| Deferred charges and accrued income | 490/1 | €841 | €1,007 | +€165 | +19.7% |
| Total equity and liabilities | 10/49 | €8,334 | €5,291 | -€3,043 | -36.5% |
| Equity | 10/15 | €7,596 | €3,282 | -€4,314 | -56.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,496 | €3,182 | -€4,314 | -57.6% |
| Amounts payable | 17/49 | €738 | €2,009 | +€1,271 | +172.1% |
| Amounts payable within one year | 42/48 | €738 | €2,009 | +€1,271 | +172.1% |
| Trade debts | 44 | - | €1,030 | +€1,030 | |
| Suppliers | 440/4 | - | €1,030 | +€1,030 | |
| Taxes, remuneration and social security | 45 | €382 | - | -€382 | |
| Taxes | 450/3 | €382 | - | -€382 | |
| Other amounts payable | 47/48 | €357 | €979 | +€622 | +174.6% |
| Other operating charges | 640/8 | €782 | €265 | -€518 | -66.2% |
| Gross operating margin | 9900 | €11,973 | -€3,900 | -€15,873 | |
| Operating profit (loss) | 9901 | €11,190 | -€4,165 | -€15,355 | |
| Financial charges | 65/66B | €37 | €41 | +€4 | +10.8% |
| Recurring financial charges | 65 | €37 | €41 | +€4 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €11,153 | -€4,206 | -€15,359 | |
| Income taxes | 67/77 | €3,894 | €108 | -€3,786 | -97.2% |
| Profit (loss) for the period | 9904 | €7,259 | -€4,314 | -€11,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,259 | -€4,314 | -€11,573 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.