LEARNING BRAIN: 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.
LEARNING BRAIN
Largest movements
- Tangible fixed assets +€8,017
up €8,017, from €0 to €8,017
- Cash +€5,452
up €5,452 (+21.9%), from €24,897 to €30,348
mainly Net result for the year (+€18,258) and Other debts (+€1,514)
- Receivables within one year +€1,392
up €1,392 (+29.7%), from €4,691 to €6,082
of which Other amounts receivable: +€4,404
- Profit (loss) carried forward +€18,258
up €18,258 (+91.9%), from €19,856 to €38,114
- Tax, wage and social debts -€3,928
down €3,928 (-68.1%), from €5,768 to €1,840
- Other debts +€1,514
up €1,514, from €0 to €1,514
- Trade debts -€1,328
down €1,328 (-70.1%), from €1,895 to €567
- Gross operating margin -€7,740
down €7,740 (-21.2%), from €36,576 to €28,836
- Taxes -€4,081
down €4,081 (-41.9%), from €9,732 to €5,651
- Depreciation +€421
up €421 (+65.3%), from €645 to €1,066
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,519 | €45,035 | +€14,516 | +47.6% |
| Formation expenses | 20 | €475 | €190 | -€285 | -60.0% |
| Fixed assets | 21/28 | €0 | €8,017 | +€8,017 | |
| Tangible fixed assets | 22/27 | €0 | €8,017 | +€8,017 | |
| Furniture and vehicles | 24 | €0 | €8,017 | +€8,017 | |
| Current assets | 29/58 | €30,044 | €36,828 | +€6,784 | +22.6% |
| Amounts receivable within one year | 40/41 | €4,691 | €6,082 | +€1,392 | +29.7% |
| Trade receivables | 40 | €4,095 | €1,082 | -€3,013 | -73.6% |
| Other amounts receivable | 41 | €596 | €5,000 | +€4,404 | +739.2% |
| Cash at bank and in hand | 54/58 | €24,897 | €30,348 | +€5,452 | +21.9% |
| Deferred charges and accrued income | 490/1 | €456 | €397 | -€59 | -12.9% |
| Total equity and liabilities | 10/49 | €30,519 | €45,035 | +€14,516 | +47.6% |
| Equity | 10/15 | €22,856 | €41,114 | +€18,258 | +79.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,856 | €38,114 | +€18,258 | +91.9% |
| Amounts payable | 17/49 | €7,663 | €3,921 | -€3,742 | -48.8% |
| Amounts payable within one year | 42/48 | €7,663 | €3,921 | -€3,742 | -48.8% |
| Trade debts | 44 | €1,895 | €567 | -€1,328 | -70.1% |
| Suppliers | 440/4 | €1,895 | €567 | -€1,328 | -70.1% |
| Taxes, remuneration and social security | 45 | €5,768 | €1,840 | -€3,928 | -68.1% |
| Taxes | 450/3 | €5,768 | €1,840 | -€3,928 | -68.1% |
| Other amounts payable | 47/48 | €0 | €1,514 | +€1,514 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €645 | €1,066 | +€421 | +65.3% |
| Other operating charges | 640/8 | €1,013 | €998 | -€16 | -1.5% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €36,576 | €28,836 | -€7,740 | -21.2% |
| Operating profit (loss) | 9901 | €34,918 | €24,772 | -€10,146 | -29.1% |
| Financial income | 75/76B | €1 | €7 | +€7 | +921.9% |
| Recurring financial income | 75 | €1 | €7 | +€7 | +921.9% |
| Financial charges | 65/66B | €981 | €871 | -€110 | -11.2% |
| Recurring financial charges | 65 | €981 | €871 | -€110 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €33,938 | €23,908 | -€10,029 | -29.6% |
| Income taxes | 67/77 | €9,732 | €5,651 | -€4,081 | -41.9% |
| Profit (loss) for the period | 9904 | €24,206 | €18,258 | -€5,948 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,206 | €18,258 | -€5,948 | -24.6% |
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 29 September 2026 via checked.be.