schola ulb: 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.
schola ulb
Largest movements
- Receivables within one year +€27,978
up €27,978 (+6.9%), from €406,735 to €434,713
- Deferred charges and accrued income +€20,620
up €20,620 (+361%), from €5,716 to €26,336
- Cash -€10,872
down €10,872 (-2.2%), from €496,421 to €485,549
mainly Debts within one year (-€39,411) and Receivables within one year (-€27,978)
- Debts within one year -€39,411
down €39,411 (-20.2%), from €195,283 to €155,872
- Profit (loss) carried forward +€29,420
up €29,420 (+42.1%), from €69,807 to €99,227
- Reserves +€25,000
up €25,000 (+8.0%), from €311,681 to €336,681
- Accrued charges and deferred income +€22,717
up €22,717 (+16.9%), from €134,533 to €157,250
- Gross operating margin +€136,143
up €136,143 (+22.7%), from €600,963 to €737,106
- Other operating charges -€24,076
down €24,076 (-77.3%), from €31,164 to €7,088
- Write-downs +€16,473
new in 2025: €16,473
- Staff costs +€9,483
up €9,483 (+1.5%), from €647,516 to €656,999
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 | €911,298 | €949,024 | +€37,726 | +4.1% |
| Fixed assets | 21/28 | €2,426 | €2,426 | = | 0.0% |
| Financial fixed assets | 28 | €2,426 | €2,426 | = | 0.0% |
| Current assets | 29/58 | €908,872 | €946,598 | +€37,726 | +4.2% |
| Amounts receivable within one year | 40/41 | €406,735 | €434,713 | +€27,978 | +6.9% |
| Other amounts receivable | 41 | €406,735 | €434,713 | +€27,978 | +6.9% |
| Cash at bank and in hand | 54/58 | €496,421 | €485,549 | -€10,872 | -2.2% |
| Deferred charges and accrued income | 490/1 | €5,716 | €26,336 | +€20,620 | +361% |
| Total equity and liabilities | 10/49 | €911,298 | €949,024 | +€37,726 | +4.1% |
| Equity | 10/15 | €551,482 | €605,902 | +€54,420 | +9.9% |
| Contributions | 10/11 | €169,994 | €169,994 | = | 0.0% |
| Capital | 10 | €169,994 | €169,994 | = | 0.0% |
| Reserves | 13 | €311,681 | €336,681 | +€25,000 | +8.0% |
| Profit (loss) carried forward | 14 | €69,807 | €99,227 | +€29,420 | +42.1% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Deferred taxes | 168 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €329,816 | €313,122 | -€16,694 | -5.1% |
| Amounts payable within one year | 42/48 | €195,283 | €155,872 | -€39,411 | -20.2% |
| Financial debts | 43 | €4,236 | €3,331 | -€906 | -21.4% |
| Credit institutions | 430/8 | €4,236 | €3,331 | -€906 | -21.4% |
| Trade debts | 44 | €10,121 | €33,955 | +€23,835 | +235% |
| Suppliers | 440/4 | €10,121 | €33,955 | +€23,835 | +235% |
| Taxes, remuneration and social security | 45 | €57,795 | €63,576 | +€5,781 | +10.0% |
| Remuneration and social security | 454/9 | €57,795 | €63,576 | +€5,781 | +10.0% |
| Accrued charges and deferred income | 492/3 | €134,533 | €157,250 | +€22,717 | +16.9% |
| Remuneration, social security and pensions | 62 | €647,516 | €656,999 | +€9,483 | +1.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,473 | +€16,473 | |
| Other operating charges | 640/8 | €31,164 | €7,088 | -€24,076 | -77.3% |
| Gross operating margin | 9900 | €600,963 | €737,106 | +€136,143 | +22.7% |
| Operating profit (loss) | 9901 | -€77,718 | €56,545 | +€134,263 | |
| Financial income | 75/76B | €599 | €395 | -€204 | -34.0% |
| Recurring financial income | 75 | €599 | €395 | -€204 | -34.0% |
| Financial charges | 65/66B | €2,260 | €2,520 | +€261 | +11.5% |
| Recurring financial charges | 65 | €2,260 | €2,520 | +€261 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | -€79,378 | €54,420 | +€133,798 | |
| Profit (loss) for the period | 9904 | -€79,378 | €54,420 | +€133,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€79,378 | €54,420 | +€133,798 |
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 19 October 2026 via checked.be.