LearningBox: 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.
LearningBox
Largest movements
- Cash +€3,859
up €3,859 (+331.9%), from €1,163 to €5,022
mainly Net result for the year (+€3,514) and Receivables within one year (+€1,508)
- Receivables within one year -€1,508
no longer reported in 2025 (was €1,508)
of which Trade receivables: -€1,268
- Tangible fixed assets -€311
down €311 (-11.3%), from €2,745 to €2,435
- Deferred charges and accrued income +€81
up €81 (+127.7%), from €64 to €145
- Profit (loss) carried forward +€3,514
up €3,514 (+24.9%), from -€14,133 to -€10,619
- Other debts -€654
down €654 (-4.0%), from €16,261 to €15,608
- Tax, wage and social debts -€600
no longer reported in 2025 (was €600)
- Accrued charges and deferred income -€248
no longer reported in 2025 (was €248)
- Trade debts +€109
up €109 (+2840.9%), from €4 to €113
- Gross operating margin +€17,734
up €17,734, from -€13,101 to €4,633
- Depreciation +€382
up €382 (+78.9%), from €484 to €867
- Other operating charges -€361
down €361 (-68.6%), from €526 to €165
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 | €5,480 | €7,602 | +€2,122 | +38.7% |
| Fixed assets | 21/28 | €2,745 | €2,435 | -€311 | -11.3% |
| Tangible fixed assets | 22/27 | €2,745 | €2,435 | -€311 | -11.3% |
| Furniture and vehicles | 24 | €2,745 | €2,435 | -€311 | -11.3% |
| Current assets | 29/58 | €2,735 | €5,167 | +€2,433 | +89.0% |
| Amounts receivable within one year | 40/41 | €1,508 | - | -€1,508 | |
| Trade receivables | 40 | €1,268 | - | -€1,268 | |
| Other amounts receivable | 41 | €240 | - | -€240 | |
| Cash at bank and in hand | 54/58 | €1,163 | €5,022 | +€3,859 | +331.9% |
| Deferred charges and accrued income | 490/1 | €64 | €145 | +€81 | +127.7% |
| Total equity and liabilities | 10/49 | €5,480 | €7,602 | +€2,122 | +38.7% |
| Equity | 10/15 | -€11,633 | -€8,119 | +€3,514 | +30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,133 | -€10,619 | +€3,514 | +24.9% |
| Amounts payable | 17/49 | €17,113 | €15,721 | -€1,393 | -8.1% |
| Amounts payable within one year | 42/48 | €16,865 | €15,721 | -€1,145 | -6.8% |
| Trade debts | 44 | €4 | €113 | +€109 | +2840.9% |
| Suppliers | 440/4 | €4 | €113 | +€109 | +2840.9% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €16,261 | €15,608 | -€654 | -4.0% |
| Accrued charges and deferred income | 492/3 | €248 | - | -€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €867 | +€382 | +78.9% |
| Other operating charges | 640/8 | €526 | €165 | -€361 | -68.6% |
| Gross operating margin | 9900 | -€13,101 | €4,633 | +€17,734 | |
| Operating profit (loss) | 9901 | -€14,112 | €3,601 | +€17,712 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €21 | €88 | +€67 | +313.9% |
| Recurring financial charges | 65 | €21 | €88 | +€67 | +313.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,133 | €3,514 | +€17,647 | |
| Profit (loss) for the period | 9904 | -€14,133 | €3,514 | +€17,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,133 | €3,514 | +€17,647 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.