School 4 POWER: 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.
School 4 POWER
Largest movements
- Cash -€42,879
down €42,879 (-75.5%), from €56,758 to €13,880
mainly Trade debts (-€26,631) and Net result for the year (-€24,917)
- Tangible fixed assets -€8,702
down €8,702 (-50.6%), from €17,211 to €8,509
of which Furniture and vehicles: -€4,723
- Receivables within one year -€6,819
down €6,819 (-33.0%), from €20,677 to €13,858
of which Trade receivables: -€10,039
- Trade debts -€26,631
down €26,631 (-88.4%), from €30,111 to €3,480
- Profit (loss) carried forward -€24,917
new in 2025: -€24,917
- Tax, wage and social debts -€2,856
down €2,856 (-56.5%), from €5,056 to €2,199
of which Remuneration and social security: -€4,761
- Short-term financial debts -€1,971
down €1,971 (-52.0%), from €3,791 to €1,820
- Current portion of long-term debt -€1,500
down €1,500 (-44.4%), from €3,375 to €1,875
- Gross operating margin -€64,408
down €64,408, from €53,755 to -€10,653
- Staff costs -€24,687
down €24,687 (-88.3%), from €27,950 to €3,263
- Taxes -€8,193
down €8,193 (-100%), from €8,193 to €0
- Financial income -€1,325
down €1,325 (-95.4%), from €1,389 to €64
- Financial charges -€902
down €902 (-64.5%), from €1,399 to €497
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 | €96,788 | €38,453 | -€58,335 | -60.3% |
| Fixed assets | 21/28 | €19,211 | €10,009 | -€9,202 | -47.9% |
| Intangible fixed assets | 21 | €2,000 | €1,500 | -€500 | -25.0% |
| Tangible fixed assets | 22/27 | €17,211 | €8,509 | -€8,702 | -50.6% |
| Land and buildings | 22 | €5,690 | €2,971 | -€2,719 | -47.8% |
| Plant, machinery and equipment | 23 | €2,796 | €1,536 | -€1,260 | -45.1% |
| Furniture and vehicles | 24 | €8,725 | €4,002 | -€4,723 | -54.1% |
| Current assets | 29/58 | €77,577 | €28,444 | -€49,133 | -63.3% |
| Amounts receivable within one year | 40/41 | €20,677 | €13,858 | -€6,819 | -33.0% |
| Trade receivables | 40 | €17,272 | €7,233 | -€10,039 | -58.1% |
| Other amounts receivable | 41 | €3,405 | €6,625 | +€3,220 | +94.6% |
| Cash at bank and in hand | 54/58 | €56,758 | €13,880 | -€42,879 | -75.5% |
| Deferred charges and accrued income | 490/1 | €141 | €705 | +€564 | +399% |
| Total equity and liabilities | 10/49 | €96,788 | €38,453 | -€58,335 | -60.3% |
| Equity | 10/15 | €51,847 | €26,930 | -€24,917 | -48.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,247 | €33,247 | = | 0.0% |
| Distributable reserves | 133 | €33,247 | €33,247 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€24,917 | -€24,917 | |
| Amounts payable | 17/49 | €44,941 | €11,523 | -€33,418 | -74.4% |
| Amounts payable within one year | 42/48 | €42,792 | €9,374 | -€33,418 | -78.1% |
| Current portion of amounts payable after more than one year | 42 | €3,375 | €1,875 | -€1,500 | -44.4% |
| Financial debts | 43 | €3,791 | €1,820 | -€1,971 | -52.0% |
| Credit institutions | 430/8 | €3,791 | €1,820 | -€1,971 | -52.0% |
| Trade debts | 44 | €30,111 | €3,480 | -€26,631 | -88.4% |
| Suppliers | 440/4 | €30,111 | €3,480 | -€26,631 | -88.4% |
| Taxes, remuneration and social security | 45 | €5,056 | €2,199 | -€2,856 | -56.5% |
| Taxes | 450/3 | €294 | €2,199 | +€1,905 | +647% |
| Remuneration and social security | 454/9 | €4,761 | €0 | -€4,761 | -100% |
| Other amounts payable | 47/48 | €459 | €0 | -€459 | -100% |
| Accrued charges and deferred income | 492/3 | €2,149 | €2,149 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €27,950 | €3,263 | -€24,687 | -88.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,194 | €9,202 | +€8 | +0.1% |
| Other operating charges | 640/8 | €1,101 | €1,366 | +€266 | +24.2% |
| Gross operating margin | 9900 | €53,755 | -€10,653 | -€64,408 | |
| Operating profit (loss) | 9901 | €15,510 | -€24,484 | -€39,995 | |
| Financial income | 75/76B | €1,389 | €64 | -€1,325 | -95.4% |
| Recurring financial income | 75 | €1,389 | €64 | -€1,325 | -95.4% |
| Financial charges | 65/66B | €1,399 | €497 | -€902 | -64.5% |
| Recurring financial charges | 65 | €1,399 | €497 | -€902 | -64.5% |
| Profit (loss) for the period before taxes | 9903 | €15,500 | -€24,917 | -€40,417 | |
| Income taxes | 67/77 | €8,193 | €0 | -€8,193 | -100% |
| Profit (loss) for the period | 9904 | €7,307 | -€24,917 | -€32,224 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,307 | -€24,917 | -€32,224 |
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 28 October 2026 via checked.be.