EUROLANG: 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.
EUROLANG
Largest movements
- Cash -€7,618
down €7,618 (-10.3%), from €73,608 to €65,990
mainly Investment in fixed assets (net) (-€10,500) and Net result for the year (-€4,076)
- Tangible fixed assets +€6,202
up €6,202 (+85.5%), from €7,251 to €13,453
of which Other tangible fixed assets: +€9,523
- Receivables within one year -€939
down €939 (-36.7%), from €2,556 to €1,617
of which Other amounts receivable: -€1,012
- Profit (loss) carried forward -€4,076
down €4,076 (-7.3%), from €55,705 to €51,629
- Other debts +€2,082
up €2,082 (+38.7%), from €5,375 to €7,457
- Gross operating margin -€773
down €773 (-34.5%), from €2,241 to €1,468
- Depreciation -€263
down €263 (-5.8%), from €4,561 to €4,298
- Other operating charges +€38
up €38 (+4.0%), from €958 to €996
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 | €84,395 | €82,013 | -€2,382 | -2.8% |
| Fixed assets | 21/28 | €7,251 | €13,453 | +€6,202 | +85.5% |
| Tangible fixed assets | 22/27 | €7,251 | €13,453 | +€6,202 | +85.5% |
| Plant, machinery and equipment | 23 | €777 | €455 | -€322 | -41.4% |
| Furniture and vehicles | 24 | €6,199 | €3,200 | -€2,999 | -48.4% |
| Other tangible fixed assets | 26 | €275 | €9,798 | +€9,523 | +3,463% |
| Current assets | 29/58 | €77,144 | €68,560 | -€8,584 | -11.1% |
| Amounts receivable within one year | 40/41 | €2,556 | €1,617 | -€939 | -36.7% |
| Trade receivables | 40 | €1,249 | €1,322 | +€73 | +5.8% |
| Other amounts receivable | 41 | €1,307 | €295 | -€1,012 | -77.4% |
| Cash at bank and in hand | 54/58 | €73,608 | €65,990 | -€7,618 | -10.3% |
| Deferred charges and accrued income | 490/1 | €980 | €953 | -€27 | -2.8% |
| Total equity and liabilities | 10/49 | €84,395 | €82,013 | -€2,382 | -2.8% |
| Equity | 10/15 | €78,149 | €74,073 | -€4,076 | -5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,844 | €3,844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,984 | €1,984 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,705 | €51,629 | -€4,076 | -7.3% |
| Amounts payable | 17/49 | €6,246 | €7,940 | +€1,694 | +27.1% |
| Amounts payable within one year | 42/48 | €6,246 | €7,940 | +€1,694 | +27.1% |
| Trade debts | 44 | €354 | €365 | +€11 | +3.1% |
| Suppliers | 440/4 | €354 | €365 | +€11 | +3.1% |
| Taxes, remuneration and social security | 45 | €517 | €118 | -€399 | -77.2% |
| Taxes | 450/3 | €517 | €118 | -€399 | -77.2% |
| Other amounts payable | 47/48 | €5,375 | €7,457 | +€2,082 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,561 | €4,298 | -€263 | -5.8% |
| Other operating charges | 640/8 | €958 | €996 | +€38 | +4.0% |
| Gross operating margin | 9900 | €2,241 | €1,468 | -€773 | -34.5% |
| Operating profit (loss) | 9901 | -€3,278 | -€3,826 | -€548 | -16.7% |
| Financial charges | 65/66B | €62 | €45 | -€17 | -27.4% |
| Recurring financial charges | 65 | €62 | €45 | -€17 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,340 | -€3,871 | -€531 | -15.9% |
| Income taxes | 67/77 | €194 | €205 | +€11 | +5.7% |
| Profit (loss) for the period | 9904 | -€3,534 | -€4,076 | -€542 | -15.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,534 | -€4,076 | -€542 | -15.3% |
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 28 October 2026 via checked.be.