School: 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.
School
Largest movements
- Tangible fixed assets -€12,277
down €12,277 (-3.8%), from €324,844 to €312,567
- Profit (loss) carried forward -€8,648
down €8,648 (-7.3%), from -€118,497 to -€127,145
- Gross operating margin +€622
up €622 (+9.6%), from €6,502 to €7,123
- Financial charges -€300
down €300 (-11.7%), from €2,567 to €2,267
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 | €327,325 | €316,659 | -€10,666 | -3.3% |
| Fixed assets | 21/28 | €324,844 | €312,567 | -€12,277 | -3.8% |
| Tangible fixed assets | 22/27 | €324,844 | €312,567 | -€12,277 | -3.8% |
| Land and buildings | 22 | €324,844 | €312,567 | -€12,277 | -3.8% |
| Current assets | 29/58 | €2,481 | €4,091 | +€1,610 | +64.9% |
| Cash at bank and in hand | 54/58 | €1,583 | €3,156 | +€1,573 | +99.4% |
| Deferred charges and accrued income | 490/1 | €898 | €935 | +€37 | +4.1% |
| Total equity and liabilities | 10/49 | €327,325 | €316,659 | -€10,666 | -3.3% |
| Equity | 10/15 | -€13,499 | -€22,147 | -€8,648 | -64.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,998 | €4,998 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,497 | -€127,145 | -€8,648 | -7.3% |
| Amounts payable | 17/49 | €340,824 | €338,806 | -€2,018 | -0.6% |
| Amounts payable after more than one year | 17 | €278,961 | €276,636 | -€2,325 | -0.8% |
| Financial debts | 170/4 | €278,961 | €276,636 | -€2,325 | -0.8% |
| Amounts payable within one year | 42/48 | €61,863 | €62,170 | +€307 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €16,918 | €17,225 | +€307 | +1.8% |
| Trade debts | 44 | €357 | €357 | = | 0.0% |
| Suppliers | 440/4 | €357 | €357 | = | 0.0% |
| Other amounts payable | 47/48 | €44,588 | €44,588 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,277 | €12,277 | = | 0.0% |
| Other operating charges | 640/8 | €1,186 | €1,228 | +€41 | +3.5% |
| Gross operating margin | 9900 | €6,502 | €7,123 | +€622 | +9.6% |
| Operating profit (loss) | 9901 | -€6,961 | -€6,381 | +€580 | +8.3% |
| Financial charges | 65/66B | €2,567 | €2,267 | -€300 | -11.7% |
| Recurring financial charges | 65 | €2,567 | €2,267 | -€300 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,528 | -€8,648 | +€880 | +9.2% |
| Profit (loss) for the period | 9904 | -€9,528 | -€8,648 | +€880 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,528 | -€8,648 | +€880 | +9.2% |
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 6 October 2026 via checked.be.