LERNIDOS: 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.
LERNIDOS
Largest movements
- Tangible fixed assets -€69,016
down €69,016 (-5.0%), from €1.4m to €1.3m
- Cash +€20,843
up €20,843 (+263%), from €7,917 to €28,761
mainly Depreciation (+€69,016) and Net result for the year (+€8,712)
- Debts after one year -€65,373
down €65,373 (-4.6%), from €1.4m to €1.4m
of which Financial debts: -€57,665
- Taxes +€3,751
up €3,751 (+1,197%), from €313 to €4,065
- Gross operating margin +€2,839
up €2,839 (+2.8%), from €101,676 to €104,515
- Depreciation +€1,486
up €1,486 (+2.2%), from €67,530 to €69,016
- Other operating charges +€1,375
up €1,375 (+57.8%), from €2,379 to €3,753
- Financial charges -€1,126
down €1,126 (-5.6%), from €20,094 to €18,968
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.
Derived cash bridge
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 | €1,649,606 | €1,601,408 | -€48,197 | -2.9% |
| Fixed assets | 21/28 | €1,631,770 | €1,562,754 | -€69,016 | -4.2% |
| Tangible fixed assets | 22/27 | €1,383,877 | €1,314,861 | -€69,016 | -5.0% |
| Land and buildings | 22 | €1,383,877 | €1,314,861 | -€69,016 | -5.0% |
| Financial fixed assets | 28 | €247,894 | €247,894 | = | 0.0% |
| Current assets | 29/58 | €17,836 | €38,654 | +€20,819 | +117% |
| Amounts receivable within one year | 40/41 | €9,918 | €9,894 | -€25 | -0.2% |
| Trade receivables | 40 | €9,882 | €9,894 | +€12 | +0.1% |
| Other amounts receivable | 41 | €37 | €0 | -€37 | -100% |
| Cash at bank and in hand | 54/58 | €7,917 | €28,761 | +€20,843 | +263% |
| Total equity and liabilities | 10/49 | €1,649,606 | €1,601,408 | -€48,197 | -2.9% |
| Equity | 10/15 | €96,497 | €105,209 | +€8,712 | +9.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €77,897 | €86,609 | +€8,712 | +11.2% |
| Distributable reserves | 133 | €77,897 | €86,609 | +€8,712 | +11.2% |
| Amounts payable | 17/49 | €1,553,109 | €1,496,200 | -€56,910 | -3.7% |
| Amounts payable after more than one year | 17 | €1,419,532 | €1,354,159 | -€65,373 | -4.6% |
| Financial debts | 170/4 | €933,312 | €875,647 | -€57,665 | -6.2% |
| Other amounts payable | 178/9 | €486,220 | €478,512 | -€7,708 | -1.6% |
| Amounts payable within one year | 42/48 | €133,577 | €142,041 | +€8,463 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €56,551 | €57,665 | +€1,114 | +2.0% |
| Trade debts | 44 | €153 | €127 | -€26 | -17.2% |
| Suppliers | 440/4 | €153 | €127 | -€26 | -17.2% |
| Taxes, remuneration and social security | 45 | €3,185 | €6,925 | +€3,740 | +117% |
| Taxes | 450/3 | €1,675 | €5,415 | +€3,740 | +223% |
| Remuneration and social security | 454/9 | €1,510 | €1,510 | = | 0.0% |
| Other amounts payable | 47/48 | €73,688 | €77,324 | +€3,636 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,530 | €69,016 | +€1,486 | +2.2% |
| Other operating charges | 640/8 | €2,379 | €3,753 | +€1,375 | +57.8% |
| Gross operating margin | 9900 | €101,676 | €104,515 | +€2,839 | +2.8% |
| Operating profit (loss) | 9901 | €31,767 | €31,745 | -€22 | -0.1% |
| Financial income | 75/76B | €299 | €0 | -€299 | -100% |
| Recurring financial income | 75 | €299 | €0 | -€299 | -100% |
| Financial charges | 65/66B | €20,094 | €18,968 | -€1,126 | -5.6% |
| Recurring financial charges | 65 | €20,094 | €18,968 | -€1,126 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €11,972 | €12,777 | +€805 | +6.7% |
| Income taxes | 67/77 | €313 | €4,065 | +€3,751 | +1,197% |
| Profit (loss) for the period | 9904 | €11,659 | €8,712 | -€2,946 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €11,659 | €8,712 | -€2,946 | -25.3% |
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 20 October 2026 via checked.be.