Cognito 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.
Cognito Languages
Largest movements
- Cash +€3,279
up €3,279 (+20.5%), from €15,988 to €19,267
mainly Net result for the year (+€3,463) and Tax, wage and social debts (+€2,497)
- Receivables within one year +€2,379
up €2,379 (+21.9%), from €10,883 to €13,262
of which Trade receivables: +€2,571
- Profit (loss) carried forward +€3,463
up €3,463 (+23.9%), from €14,494 to €17,957
- Tax, wage and social debts +€2,497
up €2,497 (+137.7%), from €1,813 to €4,310
- Accrued charges and deferred income -€341
down €341 (-30.7%), from €1,109 to €768
- Gross operating margin +€1,688
up €1,688 (+38.0%), from €4,443 to €6,131
- Taxes +€861
up €861 (+57.5%), from €1,498 to €2,359
- Financial income +€313
up €313 (+277.0%), from €113 to €426
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 | €27,139 | €32,529 | +€5,390 | +19.9% |
| Current assets | 29/58 | €27,139 | €32,529 | +€5,390 | +19.9% |
| Amounts receivable within one year | 40/41 | €10,883 | €13,262 | +€2,379 | +21.9% |
| Trade receivables | 40 | €2,921 | €5,492 | +€2,571 | +88.0% |
| Other amounts receivable | 41 | €7,962 | €7,770 | -€192 | -2.4% |
| Cash at bank and in hand | 54/58 | €15,988 | €19,267 | +€3,279 | +20.5% |
| Deferred charges and accrued income | 490/1 | €268 | - | -€268 | |
| Total equity and liabilities | 10/49 | €27,139 | €32,529 | +€5,390 | +19.9% |
| Equity | 10/15 | €23,242 | €26,705 | +€3,463 | +14.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €8,747 | €8,747 | = | 0.0% |
| Distributable reserves | 133 | €8,747 | €8,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,494 | €17,957 | +€3,463 | +23.9% |
| Amounts payable | 17/49 | €3,897 | €5,824 | +€1,927 | +49.4% |
| Amounts payable within one year | 42/48 | €2,788 | €5,056 | +€2,268 | +81.3% |
| Trade debts | 44 | €975 | €746 | -€229 | -23.5% |
| Suppliers | 440/4 | €975 | €746 | -€229 | -23.5% |
| Taxes, remuneration and social security | 45 | €1,813 | €4,310 | +€2,497 | +137.7% |
| Taxes | 450/3 | €1,813 | €4,310 | +€2,497 | +137.7% |
| Accrued charges and deferred income | 492/3 | €1,109 | €768 | -€341 | -30.7% |
| Other operating charges | 640/8 | €622 | €651 | +€29 | +4.7% |
| Gross operating margin | 9900 | €4,443 | €6,131 | +€1,688 | +38.0% |
| Operating profit (loss) | 9901 | €3,821 | €5,480 | +€1,659 | +43.4% |
| Financial income | 75/76B | €113 | €426 | +€313 | +277.0% |
| Recurring financial income | 75 | €113 | €426 | +€313 | +277.0% |
| Financial charges | 65/66B | €47 | €84 | +€37 | +78.7% |
| Recurring financial charges | 65 | €47 | €84 | +€37 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €3,887 | €5,822 | +€1,935 | +49.8% |
| Income taxes | 67/77 | €1,498 | €2,359 | +€861 | +57.5% |
| Profit (loss) for the period | 9904 | €2,389 | €3,463 | +€1,074 | +45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,389 | €3,463 | +€1,074 | +45.0% |
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 6 October 2026 via checked.be.