B-Languages: what changed
Two fiscal 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.
B-Languages
Largest movements
- Current investments -€150,000
down €150,000 (-100.0%), from €150,000 to €0
- Receivables within one year +€68,041
up €68,041 (+76.9%), from €88,431 to €156,472
of which Other amounts receivable: +€53,284
- Cash -€22,373
down €22,373 (-17.2%), from €129,806 to €107,434
mainly Debts within one year (-€111,039) and Receivables within one year (-€68,041)
- Intangible fixed assets +€7,277
up €7,277 (+22.6%), from €32,146 to €39,423
- Deferred charges and accrued income +€5,300
up €5,300 (+12.4%), from €42,851 to €48,151
- Debts within one year -€111,039
down €111,039 (-49.4%), from €224,850 to €113,811
of which Trade debts: -€79,273
- Profit (loss) carried forward +€26,974
up €26,974 (+23.7%), from €114,034 to €141,007
- Accrued charges and deferred income -€8,003
down €8,003 (-8.8%), from €91,331 to €83,328
- Staff costs +€51,282
up €51,282 (+21.0%), from €243,825 to €295,108
- Gross operating margin +€49,461
up €49,461 (+17.2%), from €286,953 to €336,414
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.
Cash bridge derived
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 | €444,469 | €352,401 | -€92,068 | -20.7% |
| Fixed assets | 21/28 | €33,381 | €40,345 | +€6,964 | +20.9% |
| Intangible fixed assets | 21 | €32,146 | €39,423 | +€7,277 | +22.6% |
| Tangible fixed assets | 22/27 | €770 | €457 | -€314 | -40.7% |
| Plant, machinery and equipment | 23 | €770 | €457 | -€314 | -40.7% |
| Financial fixed assets | 28 | €465 | €465 | = | 0.0% |
| Current assets | 29/58 | €411,089 | €312,056 | -€99,032 | -24.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €88,431 | €156,472 | +€68,041 | +76.9% |
| Trade receivables | 40 | €88,423 | €103,179 | +€14,756 | +16.7% |
| Other amounts receivable | 41 | €8 | €53,292 | +€53,284 | +652991.2% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €129,806 | €107,434 | -€22,373 | -17.2% |
| Deferred charges and accrued income | 490/1 | €42,851 | €48,151 | +€5,300 | +12.4% |
| Total equity and liabilities | 10/49 | €444,469 | €352,401 | -€92,068 | -20.7% |
| Equity | 10/15 | €128,289 | €155,262 | +€26,974 | +21.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,034 | €141,007 | +€26,974 | +23.7% |
| Amounts payable | 17/49 | €316,181 | €197,139 | -€119,042 | -37.7% |
| Amounts payable within one year | 42/48 | €224,850 | €113,811 | -€111,039 | -49.4% |
| Trade debts | 44 | €141,602 | €62,329 | -€79,273 | -56.0% |
| Suppliers | 440/4 | €141,602 | €62,329 | -€79,273 | -56.0% |
| Advances received on contracts in progress | 46 | €2,935 | €1,293 | -€1,642 | -55.9% |
| Taxes, remuneration and social security | 45 | €54,136 | €50,189 | -€3,947 | -7.3% |
| Taxes | 450/3 | €2,943 | €2,101 | -€842 | -28.6% |
| Remuneration and social security | 454/9 | €51,193 | €48,088 | -€3,104 | -6.1% |
| Accrued charges and deferred income | 492/3 | €91,331 | €83,328 | -€8,003 | -8.8% |
| Remuneration, social security and pensions | 62 | €243,825 | €295,108 | +€51,282 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,573 | €13,606 | +€33 | +0.2% |
| Other operating charges | 640/8 | €2,695 | €1,718 | -€978 | -36.3% |
| Gross operating margin | 9900 | €286,953 | €336,414 | +€49,461 | +17.2% |
| Operating profit (loss) | 9901 | €26,859 | €25,983 | -€876 | -3.3% |
| Financial income | 75/76B | €3,948 | €2,864 | -€1,084 | -27.5% |
| Recurring financial income | 75 | €3,948 | €2,864 | -€1,084 | -27.5% |
| Financial charges | 65/66B | €1,134 | €1,037 | -€97 | -8.5% |
| Recurring financial charges | 65 | €1,134 | €1,037 | -€97 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €29,672 | €27,809 | -€1,863 | -6.3% |
| Income taxes | 67/77 | €1,184 | €836 | -€348 | -29.4% |
| Profit (loss) for the period | 9904 | €28,488 | €26,974 | -€1,514 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,488 | €26,974 | -€1,514 | -5.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.