Dyscalculia is a specific cognitive disorder affecting the understanding of quantities and numerical symbols. It may significantly impede mathematical learning, even in children with otherwise preserved intellectual development. This study aims to identify the cognitive factors correlated with mathematical achievement in Tunisian children, with and without dyscalculia. The sample consisted of 100 children aged 8 to 16, equally divided into a dyscalculia group and a typically developing control group. Executive functions were assessed across four domains: inhibition (Stroop Test), planning (Tower of London), and cognitive flexibility (Trail Making Test). Working memory was evaluated using the Digit Span (verbal) and Corsi Block-Tapping Test (visuospatial). Non-verbal reasoning was measured through Raven’s Progressive Matrices. School performance in mathematics was based on the most recent term grade. Pearson correlation was used to explore associations between cognitive variables and mathematics scores. Group comparisons were made using independent-samples t-tests. A two-way ANOVA examined the effects of age and socioeconomic status on executive functioning. In children with dyscalculia, strong correlations were found between mathematics scores and both verbal working memory and inhibition. Moderate correlations emerged with non-verbal reasoning and planning, while the link with visuospatial memory was weaker but still significant. Among children without dyscalculia, mathematical performance was moderately related to planning, and weakly to verbal memory and non-verbal reasoning. No significant correlations were found with inhibition or visuospatial memory. Significant group differences were observed in verbal working memory and planning. A moderate difference was also noted in non-verbal reasoning, while other cognitive measures did not differ substantially. The ANOVA revealed a significant effect of age on executive functioning, with no effect of socioeconomic status. These results underscore the central role of verbal working memory and planning in mathematical achievement and call for targeted pedagogical strategies supporting these key cognitive functions in children with dyscalculia.