D&G 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.
D&G Languages
Largest movements
- Cash -€106
down €106 (-7.6%), from €1,403 to €1,297
mainly Net result for the year (-€1,338)
- Profit (loss) carried forward -€1,338
down €1,338 (-3.7%), from -€35,809 to -€37,147
- Other debts +€1,214
up €1,214 (+3.5%), from €34,767 to €35,981
- Gross operating margin +€1,709
up €1,709 (+64.5%), from -€2,651 to -€942
- Other operating charges +€396
new in 2025: €396
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 | €5,342 | €5,218 | -€124 | -2.3% |
| Fixed assets | 21/28 | €161 | €161 | = | 0.0% |
| Financial fixed assets | 28 | €161 | €161 | = | 0.0% |
| Current assets | 29/58 | €5,181 | €5,057 | -€124 | -2.4% |
| Amounts receivable within one year | 40/41 | €3,778 | €3,760 | -€18 | -0.5% |
| Trade receivables | 40 | €3,753 | €3,752 | -€1 | 0.0% |
| Other amounts receivable | 41 | €25 | €8 | -€17 | -68.0% |
| Cash at bank and in hand | 54/58 | €1,403 | €1,297 | -€106 | -7.6% |
| Total equity and liabilities | 10/49 | €5,342 | €5,218 | -€124 | -2.3% |
| Equity | 10/15 | -€29,509 | -€30,847 | -€1,338 | -4.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,809 | -€37,147 | -€1,338 | -3.7% |
| Amounts payable | 17/49 | €34,851 | €36,065 | +€1,214 | +3.5% |
| Amounts payable within one year | 42/48 | €34,851 | €36,065 | +€1,214 | +3.5% |
| Trade debts | 44 | €84 | €84 | = | 0.0% |
| Suppliers | 440/4 | €84 | €84 | = | 0.0% |
| Other amounts payable | 47/48 | €34,767 | €35,981 | +€1,214 | +3.5% |
| Other operating charges | 640/8 | - | €396 | +€396 | |
| Gross operating margin | 9900 | -€2,651 | -€942 | +€1,709 | +64.5% |
| Operating profit (loss) | 9901 | -€2,651 | -€1,338 | +€1,313 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€2,651 | -€1,338 | +€1,313 | +49.5% |
| Profit (loss) for the period | 9904 | -€2,651 | -€1,338 | +€1,313 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,651 | -€1,338 | +€1,313 | +49.5% |
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 13 October 2026 via checked.be.