Learningcompany: 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.
Learningcompany
Largest movements
- Receivables within one year -€3,588
down €3,588 (-100.0%), from €3,588 to €0
of which Trade receivables: -€2,088
- Cash +€2,685
up €2,685 (+282.3%), from €951 to €3,636
mainly Receivables within one year (+€3,588) and Tax, wage and social debts (+€1,246)
- Deferred charges and accrued income +€453
up €453, from €0 to €453
- Tangible fixed assets -€436
down €436 (-53.3%), from €818 to €382
- Trade debts -€1,473
down €1,473 (-60.1%), from €2,451 to €978
- Tax, wage and social debts +€1,246
up €1,246, from €0 to €1,246
- Profit (loss) carried forward -€928
down €928 (-28.4%), from -€3,263 to -€4,192
- Other debts +€289
up €289 (+25.8%), from €1,122 to €1,411
- Gross operating margin +€7,002
up €7,002, from -€6,774 to €228
- Other operating charges -€108
down €108 (-14.7%), from €735 to €626
- Financial charges -€73
down €73 (-43.5%), from €167 to €94
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 | €5,357 | €4,472 | -€885 | -16.5% |
| Fixed assets | 21/28 | €818 | €382 | -€436 | -53.3% |
| Tangible fixed assets | 22/27 | €818 | €382 | -€436 | -53.3% |
| Furniture and vehicles | 24 | €818 | €382 | -€436 | -53.3% |
| Current assets | 29/58 | €4,539 | €4,090 | -€449 | -9.9% |
| Amounts receivable within one year | 40/41 | €3,588 | €0 | -€3,588 | -100.0% |
| Trade receivables | 40 | €2,088 | €0 | -€2,088 | -100.0% |
| Other amounts receivable | 41 | €1,500 | €0 | -€1,500 | -100.0% |
| Cash at bank and in hand | 54/58 | €951 | €3,636 | +€2,685 | +282.3% |
| Deferred charges and accrued income | 490/1 | €0 | €453 | +€453 | |
| Total equity and liabilities | 10/49 | €5,357 | €4,472 | -€885 | -16.5% |
| Equity | 10/15 | €1,737 | €808 | -€928 | -53.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,263 | -€4,192 | -€928 | -28.4% |
| Amounts payable | 17/49 | €3,620 | €3,663 | +€43 | +1.2% |
| Amounts payable within one year | 42/48 | €3,620 | €3,663 | +€43 | +1.2% |
| Financial debts | 43 | €48 | €28 | -€19 | -40.5% |
| Credit institutions | 430/8 | €48 | €28 | -€19 | -40.5% |
| Trade debts | 44 | €2,451 | €978 | -€1,473 | -60.1% |
| Suppliers | 440/4 | €2,451 | €978 | -€1,473 | -60.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,246 | +€1,246 | |
| Taxes | 450/3 | €0 | €1,246 | +€1,246 | |
| Other amounts payable | 47/48 | €1,122 | €1,411 | +€289 | +25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €436 | +€0 | 0.0% |
| Other operating charges | 640/8 | €735 | €626 | -€108 | -14.7% |
| Gross operating margin | 9900 | -€6,774 | €228 | +€7,002 | |
| Operating profit (loss) | 9901 | -€7,944 | -€834 | +€7,110 | +89.5% |
| Financial charges | 65/66B | €167 | €94 | -€73 | -43.5% |
| Recurring financial charges | 65 | €167 | €94 | -€73 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,111 | -€928 | +€7,183 | +88.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,111 | -€928 | +€7,183 | +88.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,111 | -€928 | +€7,183 | +88.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.