WeLearn Kennismanagement: 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.
WeLearn Kennismanagement
Largest movements
- Current investments +€150,000
new in 2024: €150,000
- Cash -€119,652
down €119,652 (-77.5%), from €154,301 to €34,649
mainly Current investments (-€150,000) and Net result for the year (-€21,438)
- Intangible fixed assets -€14,936
down €14,936 (-16.9%), from €88,316 to €73,380
- Receivables within one year -€6,812
down €6,812 (-19.8%), from €34,364 to €27,552
of which Other amounts receivable: -€10,432
- Other debts +€29,350
up €29,350 (+46.6%), from €62,960 to €92,310
- Profit (loss) carried forward -€21,438
down €21,438 (-24.4%), from €87,892 to €66,454
- Trade debts +€12,502
up €12,502 (+13.2%), from €94,604 to €107,106
- Tax, wage and social debts -€9,850
down €9,850 (-82.1%), from €11,995 to €2,145
- Gross operating margin -€57,277
down €57,277 (-97.7%), from €58,610 to €1,332
- Taxes -€9,776
down €9,776 (-99.7%), from €9,803 to €27
- Financial income +€1,404
up €1,404 (+70.3%), from €1,997 to €3,401
- Depreciation +€1,362
up €1,362 (+5.7%), from €23,707 to €25,069
- Financial charges -€605
down €605 (-38.8%), from €1,558 to €953
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.
Derived cash bridge
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 | €279,915 | €288,530 | +€8,615 | +3.1% |
| Fixed assets | 21/28 | €88,316 | €73,380 | -€14,936 | -16.9% |
| Intangible fixed assets | 21 | €88,316 | €73,380 | -€14,936 | -16.9% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €191,599 | €215,150 | +€23,551 | +12.3% |
| Amounts receivable within one year | 40/41 | €34,364 | €27,552 | -€6,812 | -19.8% |
| Trade receivables | 40 | €12,198 | €15,819 | +€3,621 | +29.7% |
| Other amounts receivable | 41 | €22,166 | €11,734 | -€10,432 | -47.1% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €154,301 | €34,649 | -€119,652 | -77.5% |
| Deferred charges and accrued income | 490/1 | €2,934 | €2,949 | +€15 | +0.5% |
| Total equity and liabilities | 10/49 | €279,915 | €288,530 | +€8,615 | +3.1% |
| Equity | 10/15 | €108,407 | €86,969 | -€21,438 | -19.8% |
| Contributions | 10/11 | €18,650 | €18,650 | = | 0.0% |
| Reserves | 13 | €1,865 | €1,865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,865 | €1,865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,865 | €1,865 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,892 | €66,454 | -€21,438 | -24.4% |
| Amounts payable | 17/49 | €171,508 | €201,561 | +€30,053 | +17.5% |
| Amounts payable within one year | 42/48 | €169,559 | €201,561 | +€32,002 | +18.9% |
| Trade debts | 44 | €94,604 | €107,106 | +€12,502 | +13.2% |
| Suppliers | 440/4 | €94,604 | €107,106 | +€12,502 | +13.2% |
| Taxes, remuneration and social security | 45 | €11,995 | €2,145 | -€9,850 | -82.1% |
| Taxes | 450/3 | €11,995 | €2,145 | -€9,850 | -82.1% |
| Other amounts payable | 47/48 | €62,960 | €92,310 | +€29,350 | +46.6% |
| Accrued charges and deferred income | 492/3 | €1,949 | €0 | -€1,949 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,707 | €25,069 | +€1,362 | +5.7% |
| Other operating charges | 640/8 | €493 | €121 | -€373 | -75.5% |
| Gross operating margin | 9900 | €58,610 | €1,332 | -€57,277 | -97.7% |
| Operating profit (loss) | 9901 | €34,409 | -€23,858 | -€58,267 | |
| Financial income | 75/76B | €1,997 | €3,401 | +€1,404 | +70.3% |
| Recurring financial income | 75 | €1,997 | €3,401 | +€1,404 | +70.3% |
| Financial charges | 65/66B | €1,558 | €953 | -€605 | -38.8% |
| Recurring financial charges | 65 | €1,558 | €953 | -€605 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €34,848 | -€21,410 | -€56,258 | |
| Income taxes | 67/77 | €9,803 | €27 | -€9,776 | -99.7% |
| Profit (loss) for the period | 9904 | €25,045 | -€21,438 | -€46,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,045 | -€21,438 | -€46,482 |
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 1 November 2026 via checked.be.