BH & VL Languages: 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.
BH & VL Languages
Largest movements
- Cash +€45,957
up €45,957 (+103%), from €44,665 to €90,622
mainly Net result for the year (+€45,615) and Depreciation (+€24,780)
- Receivables within one year +€26,199
up €26,199 (+186%), from €14,080 to €40,279
of which Other amounts receivable: +€22,996
- Tangible fixed assets -€6,955
down €6,955 (-17.4%), from €39,932 to €32,977
of which Other tangible fixed assets: -€14,052
- Deferred charges and accrued income -€3,284
down €3,284 (-77.3%), from €4,246 to €962
- Stocks and contracts +€2,800
up €2,800 (+19.0%), from €14,700 to €17,500
- Profit (loss) carried forward +€20,861
no longer reported in 2025 (was -€20,861)
- Other debts +€17,000
new in 2025: €17,000
- Trade debts +€6,746
up €6,746 (+18.4%), from €36,639 to €43,385
- Tax, wage and social debts +€5,414
up €5,414 (+10.4%), from €51,846 to €57,260
of which Taxes: +€8,851
- Debts after one year +€5,298
new in 2025: €5,298
- Gross operating margin +€56,591
up €56,591 (+21.8%), from €259,401 to €315,991
- Staff costs +€37,781
up €37,781 (+20.5%), from €184,016 to €221,797
- Taxes +€7,254
up €7,254 (+52.6%), from €13,800 to €21,054
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.
Derived cash bridge
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 | €117,624 | €182,340 | +€64,717 | +55.0% |
| Fixed assets | 21/28 | €39,932 | €32,977 | -€6,955 | -17.4% |
| Tangible fixed assets | 22/27 | €39,932 | €32,977 | -€6,955 | -17.4% |
| Furniture and vehicles | 24 | €10,112 | €5,716 | -€4,395 | -43.5% |
| Leasing and similar rights | 25 | €1,175 | €12,667 | +€11,493 | +978% |
| Other tangible fixed assets | 26 | €28,646 | €14,594 | -€14,052 | -49.1% |
| Current assets | 29/58 | €77,692 | €149,363 | +€71,671 | +92.3% |
| Stocks and contracts in progress | 3 | €14,700 | €17,500 | +€2,800 | +19.0% |
| Stocks | 30/36 | €14,700 | €17,500 | +€2,800 | +19.0% |
| Amounts receivable within one year | 40/41 | €14,080 | €40,279 | +€26,199 | +186% |
| Trade receivables | 40 | €4,611 | €7,813 | +€3,202 | +69.4% |
| Other amounts receivable | 41 | €9,469 | €32,466 | +€22,996 | +243% |
| Cash at bank and in hand | 54/58 | €44,665 | €90,622 | +€45,957 | +103% |
| Deferred charges and accrued income | 490/1 | €4,246 | €962 | -€3,284 | -77.3% |
| Total equity and liabilities | 10/49 | €117,624 | €182,340 | +€64,717 | +55.0% |
| Equity | 10/15 | €29,139 | €54,754 | +€25,615 | +87.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €4,754 | +€4,754 | |
| Distributable reserves | 133 | - | €4,754 | +€4,754 | |
| Profit (loss) carried forward | 14 | -€20,861 | - | +€20,861 | |
| Amounts payable | 17/49 | €88,485 | €127,586 | +€39,102 | +44.2% |
| Amounts payable after more than one year | 17 | - | €5,298 | +€5,298 | |
| Financial debts | 170/4 | - | €5,298 | +€5,298 | |
| Amounts payable within one year | 42/48 | €88,485 | €122,288 | +€33,803 | +38.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,643 | +€4,643 | |
| Trade debts | 44 | €36,639 | €43,385 | +€6,746 | +18.4% |
| Suppliers | 440/4 | €36,639 | €43,385 | +€6,746 | +18.4% |
| Taxes, remuneration and social security | 45 | €51,846 | €57,260 | +€5,414 | +10.4% |
| Taxes | 450/3 | €14,941 | €23,793 | +€8,851 | +59.2% |
| Remuneration and social security | 454/9 | €36,905 | €33,467 | -€3,437 | -9.3% |
| Other amounts payable | 47/48 | - | €17,000 | +€17,000 | |
| Non-recurring operating income | 76A | - | €1,511 | +€1,511 | |
| Remuneration, social security and pensions | 62 | €184,016 | €221,797 | +€37,781 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,248 | €24,780 | -€468 | -1.9% |
| Other operating charges | 640/8 | €384 | €1,416 | +€1,032 | +268% |
| Gross operating margin | 9900 | €259,401 | €315,991 | +€56,591 | +21.8% |
| Operating profit (loss) | 9901 | €49,752 | €67,998 | +€18,247 | +36.7% |
| Financial income | 75/76B | €376 | €1,212 | +€836 | +223% |
| Recurring financial income | 75 | €376 | €1,212 | +€836 | +223% |
| Financial charges | 65/66B | €3,549 | €2,542 | -€1,008 | -28.4% |
| Recurring financial charges | 65 | €3,549 | €2,542 | -€1,008 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €46,579 | €66,669 | +€20,091 | +43.1% |
| Income taxes | 67/77 | €13,800 | €21,054 | +€7,254 | +52.6% |
| Profit (loss) for the period | 9904 | €32,778 | €45,615 | +€12,837 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,778 | €45,615 | +€12,837 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.