Idiomas: 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.
Idiomas
Largest movements
- Cash -€27,495
down €27,495 (-72.1%), from €38,142 to €10,647
mainly Other debts (-€21,502) and Investment in fixed assets (net) (-€6,640)
- Tangible fixed assets +€5,755
new in 2025: €5,755
- Other debts -€21,502
no longer reported in 2025 (was €21,502)
- Profit (loss) carried forward -€1,338
down €1,338 (-25.6%), from €5,229 to €3,891
- Tax, wage and social debts +€682
new in 2025: €682
- Gross operating margin -€4,970
down €4,970 (-88.3%), from €5,629 to €659
- Depreciation +€885
new in 2025: €885
- Taxes +€208
new in 2025: €208
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.
Cash bridge derived
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 | €45,350 | €23,214 | -€22,136 | -48.8% |
| Fixed assets | 21/28 | - | €5,755 | +€5,755 | |
| Tangible fixed assets | 22/27 | - | €5,755 | +€5,755 | |
| Plant, machinery and equipment | 23 | - | €5,755 | +€5,755 | |
| Current assets | 29/58 | €45,350 | €17,459 | -€27,891 | -61.5% |
| Stocks and contracts in progress | 3 | €1,500 | €1,400 | -€100 | -6.7% |
| Stocks | 30/36 | €1,500 | €1,400 | -€100 | -6.7% |
| Amounts receivable within one year | 40/41 | €5,708 | €5,412 | -€296 | -5.2% |
| Trade receivables | 40 | €1,018 | €1,848 | +€830 | +81.5% |
| Other amounts receivable | 41 | €4,690 | €3,564 | -€1,126 | -24.0% |
| Cash at bank and in hand | 54/58 | €38,142 | €10,647 | -€27,495 | -72.1% |
| Total equity and liabilities | 10/49 | €45,350 | €23,214 | -€22,136 | -48.8% |
| Equity | 10/15 | €23,848 | €22,510 | -€1,338 | -5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19 | €19 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19 | €19 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19 | €19 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,229 | €3,891 | -€1,338 | -25.6% |
| Amounts payable | 17/49 | €21,502 | €704 | -€20,798 | -96.7% |
| Amounts payable within one year | 42/48 | €21,502 | €704 | -€20,798 | -96.7% |
| Trade debts | 44 | - | €22 | +€22 | |
| Suppliers | 440/4 | - | €22 | +€22 | |
| Taxes, remuneration and social security | 45 | - | €682 | +€682 | |
| Taxes | 450/3 | - | €682 | +€682 | |
| Other amounts payable | 47/48 | €21,502 | - | -€21,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €885 | +€885 | |
| Other operating charges | 640/8 | €847 | €849 | +€2 | +0.2% |
| Gross operating margin | 9900 | €5,629 | €659 | -€4,970 | -88.3% |
| Operating profit (loss) | 9901 | €4,782 | -€1,075 | -€5,857 | |
| Financial charges | 65/66B | €80 | €55 | -€25 | -31.3% |
| Recurring financial charges | 65 | €80 | €55 | -€25 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €4,702 | -€1,130 | -€5,832 | |
| Income taxes | 67/77 | - | €208 | +€208 | |
| Profit (loss) for the period | 9904 | €4,702 | -€1,338 | -€6,040 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,702 | -€1,338 | -€6,040 |
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 12 October 2026 via checked.be.