BEYOND 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.
BEYOND LANGUAGES
Largest movements
- Cash +€6,730
up €6,730 (+11.5%), from €58,731 to €65,461
mainly Net result for the year (+€15,631) and Receivables within one year (+€4,444)
- Receivables within one year -€4,444
down €4,444 (-18.6%), from €23,895 to €19,451
- Profit (loss) carried forward +€13,965
up €13,965 (+25.7%), from €54,433 to €68,398
- Tax, wage and social debts -€7,461
down €7,461 (-37.2%), from €20,071 to €12,611
- Trade debts -€3,571
down €3,571 (-65.7%), from €5,435 to €1,864
- Other debts -€1,192
down €1,192 (-35.5%), from €3,356 to €2,163
- Gross operating margin -€16,572
down €16,572 (-44.2%), from €37,530 to €20,958
- Taxes -€3,344
down €3,344 (-41.0%), from €8,157 to €4,812
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 | €83,794 | €85,535 | +€1,741 | +2.1% |
| Fixed assets | 21/28 | €962 | €602 | -€360 | -37.5% |
| Tangible fixed assets | 22/27 | €962 | €602 | -€360 | -37.5% |
| Furniture and vehicles | 24 | €962 | €602 | -€360 | -37.5% |
| Current assets | 29/58 | €82,833 | €84,933 | +€2,101 | +2.5% |
| Amounts receivable within one year | 40/41 | €23,895 | €19,451 | -€4,444 | -18.6% |
| Trade receivables | 40 | €23,895 | €19,451 | -€4,444 | -18.6% |
| Cash at bank and in hand | 54/58 | €58,731 | €65,461 | +€6,730 | +11.5% |
| Deferred charges and accrued income | 490/1 | €207 | €21 | -€185 | -89.6% |
| Total equity and liabilities | 10/49 | €83,794 | €85,535 | +€1,741 | +2.1% |
| Equity | 10/15 | €54,933 | €68,898 | +€13,965 | +25.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,433 | €68,398 | +€13,965 | +25.7% |
| Amounts payable | 17/49 | €28,862 | €16,637 | -€12,224 | -42.4% |
| Amounts payable within one year | 42/48 | €28,862 | €16,637 | -€12,224 | -42.4% |
| Trade debts | 44 | €5,435 | €1,864 | -€3,571 | -65.7% |
| Suppliers | 440/4 | €5,435 | €1,864 | -€3,571 | -65.7% |
| Taxes, remuneration and social security | 45 | €20,071 | €12,611 | -€7,461 | -37.2% |
| Taxes | 450/3 | €20,071 | €12,611 | -€7,461 | -37.2% |
| Other amounts payable | 47/48 | €3,356 | €2,163 | -€1,192 | -35.5% |
| Remuneration, social security and pensions | 62 | €80 | - | -€80 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119 | €360 | +€241 | +202.5% |
| Other operating charges | 640/8 | €14 | - | -€14 | |
| Gross operating margin | 9900 | €37,530 | €20,958 | -€16,572 | -44.2% |
| Operating profit (loss) | 9901 | €37,317 | €20,598 | -€16,719 | -44.8% |
| Financial income | 75/76B | €15 | €12 | -€3 | -17.0% |
| Recurring financial income | 75 | €15 | €12 | -€3 | -17.0% |
| Financial charges | 65/66B | €95 | €167 | +€73 | +76.9% |
| Recurring financial charges | 65 | €95 | €167 | +€73 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €37,238 | €20,443 | -€16,794 | -45.1% |
| Income taxes | 67/77 | €8,157 | €4,812 | -€3,344 | -41.0% |
| Profit (loss) for the period | 9904 | €29,081 | €15,631 | -€13,450 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,081 | €15,631 | -€13,450 | -46.3% |
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 30 September 2026 via checked.be.