THE LEARNSCAPE: 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.
THE LEARNSCAPE
Largest movements
- Receivables within one year -€3,832
no longer reported in 2024 (was €3,832)
- Profit (loss) carried forward -€5,701
down €5,701 (-2.4%), from -€239,750 to -€245,451
- Other debts +€1,858
new in 2024: €1,858
- Gross operating margin -€5,690
new in 2024: -€5,690
- Financial charges -€203
down €203 (-94.6%), from €214 to €11
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,843 | - | -€3,843 | |
| Current assets | 29/58 | €3,843 | - | -€3,843 | |
| Amounts receivable within one year | 40/41 | €3,832 | - | -€3,832 | |
| Other amounts receivable | 41 | €3,832 | - | -€3,832 | |
| Cash at bank and in hand | 54/58 | €11 | - | -€11 | |
| Total equity and liabilities | 10/49 | €3,843 | - | -€3,843 | |
| Equity | 10/15 | -€171,157 | -€176,858 | -€5,701 | -3.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €7,093 | €7,093 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,093 | €7,093 | = | 0.0% |
| Legal reserve | 130 | €7,093 | €7,093 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€239,750 | -€245,451 | -€5,701 | -2.4% |
| Amounts payable | 17/49 | €175,000 | €176,858 | +€1,858 | +1.1% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | - | €1,858 | +€1,858 | |
| Other amounts payable | 47/48 | - | €1,858 | +€1,858 | |
| Gross operating margin | 9900 | - | -€5,690 | -€5,690 | |
| Operating profit (loss) | 9901 | - | -€5,690 | -€5,690 | |
| Financial charges | 65/66B | €214 | €11 | -€203 | -94.6% |
| Recurring financial charges | 65 | €214 | €11 | -€203 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€214 | -€5,701 | -€5,487 | -2562.4% |
| Profit (loss) for the period | 9904 | -€214 | -€5,701 | -€5,487 | -2562.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€214 | -€5,701 | -€5,487 | -2562.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.