SchoolBORD.be: 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.
SchoolBORD.be
Largest movements
- Cash -€90
down €90 (-47.0%), from €192 to €102
mainly Other debts (-€25,421)
- Other debts -€25,421
down €25,421 (-94.4%), from €26,921 to €1,500
- Profit (loss) carried forward +€25,331
up €25,331 (+53.7%), from -€47,192 to -€21,861
- Financial income +€25,737
new in 2025: €25,737
of which Financial income: +€25,737
- Financial charges +€80
up €80 (+57.0%), from €140 to €220
- Other operating charges -€61
down €61 (-33.8%), from €181 to €120
- Gross operating margin -€2
down €2 (-3.0%), from -€64 to -€66
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 | €192 | €102 | -€90 | -47.0% |
| Current assets | 29/58 | €192 | €102 | -€90 | -47.0% |
| Cash at bank and in hand | 54/58 | €192 | €102 | -€90 | -47.0% |
| Total equity and liabilities | 10/49 | €192 | €102 | -€90 | -47.0% |
| Equity | 10/15 | -€28,592 | -€3,261 | +€25,331 | +88.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,192 | -€21,861 | +€25,331 | +53.7% |
| Amounts payable | 17/49 | €28,784 | €3,363 | -€25,421 | -88.3% |
| Amounts payable within one year | 42/48 | €28,784 | €3,363 | -€25,421 | -88.3% |
| Trade debts | 44 | €1,863 | €1,863 | = | 0.0% |
| Suppliers | 440/4 | €1,863 | €1,863 | = | 0.0% |
| Other amounts payable | 47/48 | €26,921 | €1,500 | -€25,421 | -94.4% |
| Other operating charges | 640/8 | €181 | €120 | -€61 | -33.8% |
| Gross operating margin | 9900 | -€64 | -€66 | -€2 | -3.0% |
| Operating profit (loss) | 9901 | -€245 | -€186 | +€59 | +24.2% |
| Financial income | 75/76B | - | €25,737 | +€25,737 | |
| Recurring financial income | 75 | - | €25,737 | +€25,737 | |
| Non-recurring financial income | 76B | - | €25,737 | +€25,737 | |
| Financial charges | 65/66B | €140 | €220 | +€80 | +57.0% |
| Recurring financial charges | 65 | €140 | €220 | +€80 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | -€386 | €25,331 | +€25,716 | |
| Profit (loss) for the period | 9904 | -€386 | €25,331 | +€25,716 | |
| Profit (loss) for the period to be appropriated | 9905 | -€386 | €25,331 | +€25,716 |
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 13 October 2026 via checked.be.