BABEL LINGUA: 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.
BABEL LINGUA
Largest movements
- Cash -€28,472
down €28,472 (-32.1%), from €88,723 to €60,251
mainly Net result for the year (-€32,333) and Investment in fixed assets (net) (-€4,109)
- Receivables within one year -€9,182
down €9,182 (-44.9%), from €20,443 to €11,260
of which Trade receivables: -€10,821
- Profit (loss) carried forward -€32,333
down €32,333, from €30,184 to -€2,149
- Tax, wage and social debts -€3,499
down €3,499 (-22.6%), from €15,511 to €12,013
of which Taxes: -€4,949
- Trade debts -€2,677
down €2,677 (-93.5%), from €2,863 to €185
- Other debts +€1,963
up €1,963 (+36.0%), from €5,448 to €7,410
- Gross operating margin -€37,997
down €37,997 (-52.6%), from €72,245 to €34,248
- Staff costs +€4,172
up €4,172 (+7.1%), from €58,929 to €63,101
- Taxes -€2,784
down €2,784 (-95.1%), from €2,928 to €144
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 | €119,185 | €82,799 | -€36,386 | -30.5% |
| Fixed assets | 21/28 | €7,511 | €8,489 | +€979 | +13.0% |
| Tangible fixed assets | 22/27 | €7,511 | €8,489 | +€979 | +13.0% |
| Furniture and vehicles | 24 | €1,301 | €805 | -€496 | -38.1% |
| Other tangible fixed assets | 26 | €6,210 | €7,684 | +€1,474 | +23.7% |
| Current assets | 29/58 | €111,675 | €74,310 | -€37,365 | -33.5% |
| Amounts receivable within one year | 40/41 | €20,443 | €11,260 | -€9,182 | -44.9% |
| Trade receivables | 40 | €20,004 | €9,183 | -€10,821 | -54.1% |
| Other amounts receivable | 41 | €439 | €2,078 | +€1,639 | +373.6% |
| Cash at bank and in hand | 54/58 | €88,723 | €60,251 | -€28,472 | -32.1% |
| Deferred charges and accrued income | 490/1 | €2,509 | €2,798 | +€289 | +11.5% |
| Total equity and liabilities | 10/49 | €119,185 | €82,799 | -€36,386 | -30.5% |
| Equity | 10/15 | €93,184 | €60,851 | -€32,333 | -34.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €33,000 | €33,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,184 | -€2,149 | -€32,333 | |
| Amounts payable | 17/49 | €26,001 | €21,948 | -€4,053 | -15.6% |
| Amounts payable within one year | 42/48 | €26,001 | €21,948 | -€4,053 | -15.6% |
| Trade debts | 44 | €2,863 | €185 | -€2,677 | -93.5% |
| Suppliers | 440/4 | €2,863 | €185 | -€2,677 | -93.5% |
| Advances received on contracts in progress | 46 | €2,180 | €2,340 | +€160 | +7.3% |
| Taxes, remuneration and social security | 45 | €15,511 | €12,013 | -€3,499 | -22.6% |
| Taxes | 450/3 | €7,188 | €2,239 | -€4,949 | -68.8% |
| Remuneration and social security | 454/9 | €8,323 | €9,774 | +€1,450 | +17.4% |
| Other amounts payable | 47/48 | €5,448 | €7,410 | +€1,963 | +36.0% |
| Remuneration, social security and pensions | 62 | €58,929 | €63,101 | +€4,172 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,523 | €3,131 | +€608 | +24.1% |
| Other operating charges | 640/8 | €827 | €847 | +€20 | +2.4% |
| Gross operating margin | 9900 | €72,245 | €34,248 | -€37,997 | -52.6% |
| Operating profit (loss) | 9901 | €9,966 | -€32,831 | -€42,797 | |
| Financial income | 75/76B | €919 | €738 | -€181 | -19.7% |
| Recurring financial income | 75 | €919 | €738 | -€181 | -19.7% |
| Financial charges | 65/66B | €96 | €96 | = | 0.0% |
| Recurring financial charges | 65 | €96 | €96 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,789 | -€32,189 | -€42,979 | |
| Income taxes | 67/77 | €2,928 | €144 | -€2,784 | -95.1% |
| Profit (loss) for the period | 9904 | €7,862 | -€32,333 | -€40,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,862 | -€32,333 | -€40,194 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.