CURA LINGUAE: 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.
CURA LINGUAE
Largest movements
- Receivables after one year +€15,929
new in 2025: €15,929
- Receivables within one year -€7,752
down €7,752 (-83.6%), from €9,272 to €1,520
of which Other amounts receivable: -€9,272
- Intangible fixed assets -€4,000
down €4,000 (-32.4%), from €12,329 to €8,329
- Deferred charges and accrued income -€2,652
down €2,652 (-19.8%), from €13,366 to €10,714
- Cash -€2,131
down €2,131 (-40.9%), from €5,205 to €3,074
mainly Receivables after one year (-€15,929) and Debts after one year (-€4,926)
- Other debts +€10,830
up €10,830 (+217%), from €5,000 to €15,830
- Debts after one year -€4,926
down €4,926 (-28.6%), from €17,218 to €12,292
- Current portion of long-term debt -€3,556
down €3,556 (-41.9%), from €8,483 to €4,926
- Tax, wage and social debts -€613
down €613 (-26.5%), from €2,313 to €1,700
- Trade debts -€503
down €503 (-20.3%), from €2,478 to €1,975
- Gross operating margin -€7,572
down €7,572 (-49.2%), from €15,378 to €7,805
- Taxes -€1,341
down €1,341 (-88.2%), from €1,521 to €180
- Other operating charges -€1,074
down €1,074 (-58.6%), from €1,832 to €758
- Staff costs +€597
up €597, from €0 to €597
- Financial charges +€272
up €272 (+37.1%), from €735 to €1,007
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 | €47,252 | €48,656 | +€1,404 | +3.0% |
| Fixed assets | 21/28 | €19,408 | €17,419 | -€1,989 | -10.2% |
| Intangible fixed assets | 21 | €12,329 | €8,329 | -€4,000 | -32.4% |
| Tangible fixed assets | 22/27 | €3,329 | €4,290 | +€961 | +28.9% |
| Furniture and vehicles | 24 | €3,329 | €2,968 | -€361 | -10.9% |
| Other tangible fixed assets | 26 | - | €1,322 | +€1,322 | |
| Financial fixed assets | 28 | €3,750 | €4,800 | +€1,050 | +28.0% |
| Current assets | 29/58 | €27,844 | €31,237 | +€3,393 | +12.2% |
| Amounts receivable after more than one year | 29 | - | €15,929 | +€15,929 | |
| Other amounts receivable | 291 | - | €15,929 | +€15,929 | |
| Amounts receivable within one year | 40/41 | €9,272 | €1,520 | -€7,752 | -83.6% |
| Trade receivables | 40 | - | €1,520 | +€1,520 | |
| Other amounts receivable | 41 | €9,272 | €0 | -€9,272 | -100% |
| Cash at bank and in hand | 54/58 | €5,205 | €3,074 | -€2,131 | -40.9% |
| Deferred charges and accrued income | 490/1 | €13,366 | €10,714 | -€2,652 | -19.8% |
| Total equity and liabilities | 10/49 | €47,252 | €48,656 | +€1,404 | +3.0% |
| Equity | 10/15 | €11,760 | €11,933 | +€173 | +1.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,760 | €8,933 | +€173 | +2.0% |
| Distributable reserves | 133 | €8,760 | €8,933 | +€173 | +2.0% |
| Amounts payable | 17/49 | €35,491 | €36,723 | +€1,232 | +3.5% |
| Amounts payable after more than one year | 17 | €17,218 | €12,292 | -€4,926 | -28.6% |
| Financial debts | 170/4 | €17,218 | €12,292 | -€4,926 | -28.6% |
| Amounts payable within one year | 42/48 | €18,273 | €24,431 | +€6,158 | +33.7% |
| Current portion of amounts payable after more than one year | 42 | €8,483 | €4,926 | -€3,556 | -41.9% |
| Trade debts | 44 | €2,478 | €1,975 | -€503 | -20.3% |
| Suppliers | 440/4 | €2,478 | €1,975 | -€503 | -20.3% |
| Taxes, remuneration and social security | 45 | €2,313 | €1,700 | -€613 | -26.5% |
| Taxes | 450/3 | €2,313 | €1,700 | -€613 | -26.5% |
| Other amounts payable | 47/48 | €5,000 | €15,830 | +€10,830 | +217% |
| Remuneration, social security and pensions | 62 | €0 | €597 | +€597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,145 | €5,223 | +€78 | +1.5% |
| Other operating charges | 640/8 | €1,832 | €758 | -€1,074 | -58.6% |
| Non-recurring operating charges | 66A | €361 | €0 | -€361 | -100% |
| Gross operating margin | 9900 | €15,378 | €7,805 | -€7,572 | -49.2% |
| Operating profit (loss) | 9901 | €8,039 | €1,227 | -€6,813 | -84.7% |
| Financial income | 75/76B | €5 | €132 | +€128 | +2,842% |
| Recurring financial income | 75 | €5 | €132 | +€128 | +2,842% |
| Financial charges | 65/66B | €735 | €1,007 | +€272 | +37.1% |
| Recurring financial charges | 65 | €735 | €1,007 | +€272 | +37.1% |
| Profit (loss) for the period before taxes | 9903 | €7,309 | €352 | -€6,957 | -95.2% |
| Income taxes | 67/77 | €1,521 | €180 | -€1,341 | -88.2% |
| Profit (loss) for the period | 9904 | €5,789 | €173 | -€5,616 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,789 | €173 | -€5,616 | -97.0% |
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 19 October 2026 via checked.be.