LearningBox: what changed
LearningBox
Largest movements
- Cash +€3,859
up €3,859 (+332%), from €1,163 to €5,022
mainly Net result for the year (+€3,514) and Receivables within one year (+€1,508)
- Receivables within one year -€1,508
no longer reported in 2025 (was €1,508)
of which Trade receivables: -€1,268
- Tangible fixed assets -€311
down €311 (-11.3%), from €2,745 to €2,435
- Deferred charges and accrued income +€81
up €81 (+128%), from €64 to €145
- Profit (loss) carried forward +€3,514
up €3,514 (+24.9%), from -€14,133 to -€10,619
- Other debts -€654
down €654 (-4.0%), from €16,261 to €15,608
- Tax, wage and social debts -€600
no longer reported in 2025 (was €600)
- Accrued charges and deferred income -€248
no longer reported in 2025 (was €248)
- Trade debts +€109
up €109 (+2,841%), from €4 to €113
- Gross operating margin +€17,734
up €17,734, from -€13,101 to €4,633
- Depreciation +€382
up €382 (+78.9%), from €484 to €867
- Other operating charges -€361
down €361 (-68.6%), from €526 to €165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,480 | €7,602 | +€2,122 | +38.7% |
| Fixed assets | 21/28 | €2,745 | €2,435 | -€311 | -11.3% |
| Tangible fixed assets | 22/27 | €2,745 | €2,435 | -€311 | -11.3% |
| Furniture and vehicles | 24 | €2,745 | €2,435 | -€311 | -11.3% |
| Current assets | 29/58 | €2,735 | €5,167 | +€2,433 | +89.0% |
| Amounts receivable within one year | 40/41 | €1,508 | - | -€1,508 | |
| Trade receivables | 40 | €1,268 | - | -€1,268 | |
| Other amounts receivable | 41 | €240 | - | -€240 | |
| Cash at bank and in hand | 54/58 | €1,163 | €5,022 | +€3,859 | +332% |
| Deferred charges and accrued income | 490/1 | €64 | €145 | +€81 | +128% |
| Total equity and liabilities | 10/49 | €5,480 | €7,602 | +€2,122 | +38.7% |
| Equity | 10/15 | -€11,633 | -€8,119 | +€3,514 | +30.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,133 | -€10,619 | +€3,514 | +24.9% |
| Amounts payable | 17/49 | €17,113 | €15,721 | -€1,393 | -8.1% |
| Amounts payable within one year | 42/48 | €16,865 | €15,721 | -€1,145 | -6.8% |
| Trade debts | 44 | €4 | €113 | +€109 | +2,841% |
| Suppliers | 440/4 | €4 | €113 | +€109 | +2,841% |
| Taxes, remuneration and social security | 45 | €600 | - | -€600 | |
| Taxes | 450/3 | €600 | - | -€600 | |
| Other amounts payable | 47/48 | €16,261 | €15,608 | -€654 | -4.0% |
| Accrued charges and deferred income | 492/3 | €248 | - | -€248 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €867 | +€382 | +78.9% |
| Other operating charges | 640/8 | €526 | €165 | -€361 | -68.6% |
| Gross operating margin | 9900 | -€13,101 | €4,633 | +€17,734 | |
| Operating profit (loss) | 9901 | -€14,112 | €3,601 | +€17,712 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €21 | €88 | +€67 | +314% |
| Recurring financial charges | 65 | €21 | €88 | +€67 | +314% |
| Profit (loss) for the period before taxes | 9903 | -€14,133 | €3,514 | +€17,647 | |
| Profit (loss) for the period | 9904 | -€14,133 | €3,514 | +€17,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,133 | €3,514 | +€17,647 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.