DIALOGUE 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.
DIALOGUE LANGUAGES
Largest movements
- Receivables within one year -€5,284
down €5,284 (-35.3%), from €14,967 to €9,683
of which Other amounts receivable: -€4,365
- Tangible fixed assets -€3,618
down €3,618 (-52.9%), from €6,842 to €3,224
of which Furniture and vehicles: -€2,998
- Cash -€2,524
down €2,524 (-55.7%), from €4,531 to €2,007
mainly Short-term financial debts (-€7,634) and Net result for the year (-€3,903)
- Intangible fixed assets -€1,000
down €1,000 (-61.2%), from €1,633 to €633
- Short-term financial debts -€7,634
down €7,634 (-100%), from €7,634 to €0
- Reserves -€4,000
down €4,000 (-15.8%), from €25,300 to €21,300
- Other debts +€3,730
up €3,730 (+132%), from €2,828 to €6,557
- Current portion of long-term debt -€3,294
down €3,294 (-100%), from €3,294 to €0
- Accrued charges and deferred income -€1,155
down €1,155 (-7.7%), from €15,095 to €13,940
- Gross operating margin +€3,040
up €3,040, from -€1,071 to €1,969
- Financial charges -€880
down €880 (-39.7%), from €2,218 to €1,338
- Taxes -€481
down €481 (-54.3%), from €886 to €405
- Financial income -€249
down €249 (-15.0%), from €1,659 to €1,410
- Other operating charges +€31
up €31 (+3.5%), from €891 to €922
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 | €78,627 | €66,298 | -€12,328 | -15.7% |
| Fixed assets | 21/28 | €8,475 | €3,857 | -€4,618 | -54.5% |
| Intangible fixed assets | 21 | €1,633 | €633 | -€1,000 | -61.2% |
| Tangible fixed assets | 22/27 | €6,842 | €3,224 | -€3,618 | -52.9% |
| Plant, machinery and equipment | 23 | €459 | €46 | -€413 | -89.9% |
| Furniture and vehicles | 24 | €5,554 | €2,556 | -€2,998 | -54.0% |
| Other tangible fixed assets | 26 | €829 | €621 | -€207 | -25.0% |
| Current assets | 29/58 | €70,152 | €62,441 | -€7,711 | -11.0% |
| Amounts receivable after more than one year | 29 | €45,000 | €45,000 | = | 0.0% |
| Other amounts receivable | 291 | €45,000 | €45,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,273 | €5,508 | +€235 | +4.4% |
| Stocks | 30/36 | €5,273 | €5,508 | +€235 | +4.4% |
| Amounts receivable within one year | 40/41 | €14,967 | €9,683 | -€5,284 | -35.3% |
| Trade receivables | 40 | €9,604 | €8,685 | -€919 | -9.6% |
| Other amounts receivable | 41 | €5,363 | €998 | -€4,365 | -81.4% |
| Cash at bank and in hand | 54/58 | €4,531 | €2,007 | -€2,524 | -55.7% |
| Deferred charges and accrued income | 490/1 | €381 | €244 | -€137 | -36.0% |
| Total equity and liabilities | 10/49 | €78,627 | €66,298 | -€12,328 | -15.7% |
| Equity | 10/15 | €45,321 | €41,418 | -€3,903 | -8.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,300 | €21,300 | -€4,000 | -15.8% |
| Distributable reserves | 133 | €25,300 | €21,300 | -€4,000 | -15.8% |
| Profit (loss) carried forward | 14 | €21 | €118 | +€97 | +459% |
| Amounts payable | 17/49 | €33,306 | €24,881 | -€8,425 | -25.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €18,211 | €10,941 | -€7,270 | -39.9% |
| Current portion of amounts payable after more than one year | 42 | €3,294 | €0 | -€3,294 | -100% |
| Financial debts | 43 | €7,634 | €0 | -€7,634 | -100% |
| Credit institutions | 430/8 | €7,634 | €0 | -€7,634 | -100% |
| Trade debts | 44 | €3,459 | €3,634 | +€175 | +5.1% |
| Suppliers | 440/4 | €3,459 | €3,634 | +€175 | +5.1% |
| Taxes, remuneration and social security | 45 | €997 | €750 | -€247 | -24.8% |
| Taxes | 450/3 | €997 | €750 | -€247 | -24.8% |
| Other amounts payable | 47/48 | €2,828 | €6,557 | +€3,730 | +132% |
| Accrued charges and deferred income | 492/3 | €15,095 | €13,940 | -€1,155 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,618 | €4,618 | = | 0.0% |
| Other operating charges | 640/8 | €891 | €922 | +€31 | +3.5% |
| Gross operating margin | 9900 | -€1,071 | €1,969 | +€3,040 | |
| Operating profit (loss) | 9901 | -€6,580 | -€3,571 | +€3,009 | +45.7% |
| Financial income | 75/76B | €1,659 | €1,410 | -€249 | -15.0% |
| Recurring financial income | 75 | €1,659 | €1,410 | -€249 | -15.0% |
| Financial charges | 65/66B | €2,218 | €1,338 | -€880 | -39.7% |
| Recurring financial charges | 65 | €2,218 | €1,338 | -€880 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,139 | -€3,499 | +€3,640 | +51.0% |
| Income taxes | 67/77 | €886 | €405 | -€481 | -54.3% |
| Profit (loss) for the period | 9904 | -€8,025 | -€3,903 | +€4,121 | +51.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,025 | -€3,903 | +€4,121 | +51.4% |
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 16 October 2026 via checked.be.