Direct Keys to 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.
Direct Keys to Languages
Largest movements
- Cash +€4,287
up €4,287 (+84.1%), from €5,099 to €9,386
mainly Net result for the year (+€4,274) and Depreciation (+€1,895)
- Receivables within one year +€3,814
up €3,814 (+242%), from €1,575 to €5,389
of which Other amounts receivable: +€3,079
- Tangible fixed assets -€1,106
down €1,106 (-30.6%), from €3,616 to €2,510
of which Plant, machinery and equipment: -€609
- Profit (loss) carried forward +€4,274
up €4,274 (+41.6%), from -€10,264 to -€5,990
- Trade debts +€1,726
up €1,726 (+144%), from €1,202 to €2,928
- Tax, wage and social debts +€1,664
up €1,664 (+62.6%), from €2,659 to €4,323
- Accrued charges and deferred income -€717
down €717 (-100%), from €717 to €0
- Gross operating margin +€4,979
up €4,979 (+116%), from €4,295 to €9,274
- Depreciation -€1,774
down €1,774 (-48.4%), from €3,669 to €1,895
- Taxes +€1,470
up €1,470 (+148%), from €993 to €2,463
- Other operating charges +€120
up €120 (+22.4%), from €534 to €654
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 | €11,533 | €18,479 | +€6,946 | +60.2% |
| Fixed assets | 21/28 | €3,616 | €2,510 | -€1,106 | -30.6% |
| Tangible fixed assets | 22/27 | €3,616 | €2,510 | -€1,106 | -30.6% |
| Plant, machinery and equipment | 23 | €3,119 | €2,510 | -€609 | -19.5% |
| Furniture and vehicles | 24 | €497 | €0 | -€497 | -100% |
| Current assets | 29/58 | €7,917 | €15,969 | +€8,052 | +102% |
| Amounts receivable within one year | 40/41 | €1,575 | €5,389 | +€3,814 | +242% |
| Trade receivables | 40 | €825 | €1,560 | +€735 | +89.1% |
| Other amounts receivable | 41 | €750 | €3,829 | +€3,079 | +411% |
| Cash at bank and in hand | 54/58 | €5,099 | €9,386 | +€4,287 | +84.1% |
| Deferred charges and accrued income | 490/1 | €1,243 | €1,194 | -€49 | -3.9% |
| Total equity and liabilities | 10/49 | €11,533 | €18,479 | +€6,946 | +60.2% |
| Equity | 10/15 | €6,954 | €11,228 | +€4,274 | +61.5% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €1,018 | €1,018 | = | 0.0% |
| Distributable reserves | 133 | €1,018 | €1,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,264 | -€5,990 | +€4,274 | +41.6% |
| Amounts payable | 17/49 | €4,579 | €7,251 | +€2,672 | +58.3% |
| Amounts payable within one year | 42/48 | €3,862 | €7,251 | +€3,389 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,202 | €2,928 | +€1,726 | +144% |
| Suppliers | 440/4 | €1,202 | €2,928 | +€1,726 | +144% |
| Taxes, remuneration and social security | 45 | €2,659 | €4,323 | +€1,664 | +62.6% |
| Taxes | 450/3 | €2,659 | €4,323 | +€1,664 | +62.6% |
| Other amounts payable | 47/48 | €1 | €0 | -€1 | -100% |
| Accrued charges and deferred income | 492/3 | €717 | €0 | -€717 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,669 | €1,895 | -€1,774 | -48.4% |
| Other operating charges | 640/8 | €534 | €654 | +€120 | +22.4% |
| Gross operating margin | 9900 | €4,295 | €9,274 | +€4,979 | +116% |
| Operating profit (loss) | 9901 | €92 | €6,726 | +€6,634 | +7,239% |
| Financial income | 75/76B | €26 | €64 | +€38 | +148% |
| Recurring financial income | 75 | €26 | €64 | +€38 | +148% |
| Financial charges | 65/66B | €67 | €53 | -€14 | -21.5% |
| Recurring financial charges | 65 | €67 | €53 | -€14 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €51 | €6,737 | +€6,687 | +13,170% |
| Income taxes | 67/77 | €993 | €2,463 | +€1,470 | +148% |
| Profit (loss) for the period | 9904 | -€942 | €4,274 | +€5,216 | |
| Profit (loss) for the period to be appropriated | 9905 | -€942 | €4,274 | +€5,216 |
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 24 October 2026 via checked.be.