CROSSLANG: 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.
CROSSLANG
Largest movements
- Receivables within one year +€230,218
up €230,218 (+41.1%), from €560,076 to €790,294
of which Other amounts receivable: +€365,570
- Cash -€125,503
down €125,503 (-55.2%), from €227,386 to €101,884
mainly Receivables within one year (-€230,218) and Investment in fixed assets (net) (-€91,097)
- Intangible fixed assets +€91,097
new in 2025: €91,097
- Deferred charges and accrued income +€58,695
up €58,695 (+88.8%), from €66,127 to €124,823
- Profit (loss) carried forward +€151,796
up €151,796, from -€72,701 to €79,096
- Advances received +€149,168
up €149,168 (+173.3%), from €86,068 to €235,236
- Accrued charges and deferred income -€30,500
down €30,500 (-25.2%), from €120,957 to €90,457
- Other debts -€16,240
down €16,240 (-100.0%), from €16,240 to €0
- Tax, wage and social debts -€11,550
down €11,550 (-10.1%), from €114,409 to €102,859
of which Taxes: -€22,577
- Gross operating margin +€383,573
up €383,573 (+113.6%), from €337,789 to €721,363
- Staff costs +€66,446
up €66,446 (+13.5%), from €492,001 to €558,447
- Taxes -€11,807
down €11,807 (-95.1%), from €12,420 to €613
- Other operating charges -€7,647
down €7,647 (-56.6%), from €13,509 to €5,862
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 | €875,375 | €1,123,822 | +€248,447 | +28.4% |
| Fixed assets | 21/28 | €21,786 | €106,822 | +€85,036 | +390.3% |
| Intangible fixed assets | 21 | - | €91,097 | +€91,097 | |
| Tangible fixed assets | 22/27 | €11,811 | €5,750 | -€6,061 | -51.3% |
| Furniture and vehicles | 24 | €11,811 | €5,750 | -€6,061 | -51.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €9,975 | €9,975 | = | 0.0% |
| Current assets | 29/58 | €853,589 | €1,017,000 | +€163,411 | +19.1% |
| Amounts receivable within one year | 40/41 | €560,076 | €790,294 | +€230,218 | +41.1% |
| Trade receivables | 40 | €519,906 | €384,554 | -€135,352 | -26.0% |
| Other amounts receivable | 41 | €40,170 | €405,740 | +€365,570 | +910.1% |
| Cash at bank and in hand | 54/58 | €227,386 | €101,884 | -€125,503 | -55.2% |
| Deferred charges and accrued income | 490/1 | €66,127 | €124,823 | +€58,695 | +88.8% |
| Total equity and liabilities | 10/49 | €875,375 | €1,123,822 | +€248,447 | +28.4% |
| Equity | 10/15 | €253,207 | €405,003 | +€151,796 | +59.9% |
| Contributions | 10/11 | €293,900 | €293,900 | = | 0.0% |
| Capital | 10 | €293,900 | €293,900 | = | 0.0% |
| Issued capital | 100 | €293,900 | €293,900 | = | 0.0% |
| Reserves | 13 | €32,007 | €32,007 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,390 | €29,390 | = | 0.0% |
| Legal reserve | 130 | €29,390 | €29,390 | = | 0.0% |
| Distributable reserves | 133 | €2,617 | €2,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,701 | €79,096 | +€151,796 | |
| Amounts payable | 17/49 | €622,168 | €718,819 | +€96,651 | +15.5% |
| Amounts payable within one year | 42/48 | €501,211 | €628,362 | +€127,151 | +25.4% |
| Financial debts | 43 | - | €2,819 | +€2,819 | |
| Credit institutions | 430/8 | - | €2,819 | +€2,819 | |
| Trade debts | 44 | €284,494 | €287,448 | +€2,954 | +1.0% |
| Suppliers | 440/4 | €284,494 | €287,448 | +€2,954 | +1.0% |
| Advances received on contracts in progress | 46 | €86,068 | €235,236 | +€149,168 | +173.3% |
| Taxes, remuneration and social security | 45 | €114,409 | €102,859 | -€11,550 | -10.1% |
| Taxes | 450/3 | €45,701 | €23,124 | -€22,577 | -49.4% |
| Remuneration and social security | 454/9 | €68,708 | €79,735 | +€11,027 | +16.0% |
| Other amounts payable | 47/48 | €16,240 | €0 | -€16,240 | -100.0% |
| Accrued charges and deferred income | 492/3 | €120,957 | €90,457 | -€30,500 | -25.2% |
| Non-recurring operating income | 76A | - | €49,062 | +€49,062 | |
| Remuneration, social security and pensions | 62 | €492,001 | €558,447 | +€66,446 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,116 | €6,061 | -€4,055 | -40.1% |
| Other operating charges | 640/8 | €13,509 | €5,862 | -€7,647 | -56.6% |
| Gross operating margin | 9900 | €337,789 | €721,363 | +€383,573 | +113.6% |
| Operating profit (loss) | 9901 | -€177,836 | €150,992 | +€328,828 | |
| Financial income | 75/76B | €54 | €2,696 | +€2,642 | +4930.4% |
| Recurring financial income | 75 | €54 | €2,696 | +€2,642 | +4930.4% |
| Financial charges | 65/66B | €1,405 | €1,279 | -€126 | -9.0% |
| Recurring financial charges | 65 | €1,405 | €1,279 | -€126 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€179,188 | €152,409 | +€331,597 | |
| Income taxes | 67/77 | €12,420 | €613 | -€11,807 | -95.1% |
| Profit (loss) for the period | 9904 | -€191,607 | €151,796 | +€343,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€191,607 | €151,796 | +€343,403 |
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 12 October 2026 via checked.be.