LANGU'ÂGE: 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.
LANGU'ÂGE
Largest movements
- Tangible fixed assets -€23,727
down €23,727 (-5.9%), from €401,985 to €378,258
of which Land and buildings: -€15,336
- Receivables within one year -€16,313
down €16,313 (-13.5%), from €121,097 to €104,784
of which Other amounts receivable: -€15,606
- Debts after one year -€27,889
down €27,889 (-16.3%), from €170,657 to €142,768
- Profit (loss) carried forward +€24,429
up €24,429 (+14.5%), from €168,547 to €192,976
- Short-term financial debts -€15,042
down €15,042 (-45.3%), from €33,230 to €18,188
of which Credit institutions: -€25,072
- Current portion of long-term debt -€13,921
down €13,921 (-35.0%), from €39,743 to €25,822
- Trade debts -€7,476
down €7,476 (-34.2%), from €21,848 to €14,372
of which Suppliers: -€5,830
- Gross operating margin -€15,524
down €15,524 (-15.7%), from €98,720 to €83,196
- Financial charges -€3,486
down €3,486 (-32.3%), from €10,778 to €7,292
- Other operating charges -€2,002
down €2,002 (-22.8%), from €8,798 to €6,796
- Taxes -€1,504
down €1,504 (-8.8%), from €17,007 to €15,503
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,759 | €483,759 | -€40,000 | -7.6% |
| Fixed assets | 21/28 | €401,985 | €378,258 | -€23,727 | -5.9% |
| Tangible fixed assets | 22/27 | €401,985 | €378,258 | -€23,727 | -5.9% |
| Land and buildings | 22 | €361,024 | €345,688 | -€15,336 | -4.2% |
| Plant, machinery and equipment | 23 | €29,342 | €24,703 | -€4,639 | -15.8% |
| Furniture and vehicles | 24 | €11,619 | €7,867 | -€3,752 | -32.3% |
| Current assets | 29/58 | €121,774 | €105,501 | -€16,273 | -13.4% |
| Amounts receivable within one year | 40/41 | €121,097 | €104,784 | -€16,313 | -13.5% |
| Trade receivables | 40 | €19,843 | €19,136 | -€707 | -3.6% |
| Other amounts receivable | 41 | €101,254 | €85,648 | -€15,606 | -15.4% |
| Deferred charges and accrued income | 490/1 | €677 | €717 | +€40 | +5.9% |
| Total equity and liabilities | 10/49 | €523,759 | €483,759 | -€40,000 | -7.6% |
| Equity | 10/15 | €237,807 | €262,236 | +€24,429 | +10.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €48,800 | €48,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €48,800 | €48,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,547 | €192,976 | +€24,429 | +14.5% |
| Amounts payable | 17/49 | €285,952 | €221,523 | -€64,429 | -22.5% |
| Amounts payable after more than one year | 17 | €170,657 | €142,768 | -€27,889 | -16.3% |
| Financial debts | 170/4 | €170,657 | €142,768 | -€27,889 | -16.3% |
| Amounts payable within one year | 42/48 | €114,816 | €77,824 | -€36,992 | -32.2% |
| Current portion of amounts payable after more than one year | 42 | €39,743 | €25,822 | -€13,921 | -35.0% |
| Financial debts | 43 | €33,230 | €18,188 | -€15,042 | -45.3% |
| Credit institutions | 430/8 | €33,230 | €8,158 | -€25,072 | -75.4% |
| Other loans | 439 | - | €10,030 | +€10,030 | |
| Trade debts | 44 | €21,848 | €14,372 | -€7,476 | -34.2% |
| Suppliers | 440/4 | €20,202 | €14,372 | -€5,830 | -28.9% |
| Bills of exchange payable | 441 | €1,646 | - | -€1,646 | |
| Taxes, remuneration and social security | 45 | €17,295 | €16,742 | -€553 | -3.2% |
| Taxes | 450/3 | €17,007 | €16,355 | -€652 | -3.8% |
| Remuneration and social security | 454/9 | €288 | €387 | +€99 | +34.4% |
| Other amounts payable | 47/48 | €2,700 | €2,700 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €479 | €931 | +€452 | +94.4% |
| Remuneration, social security and pensions | 62 | €5,794 | €6,192 | +€398 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,970 | €25,328 | -€642 | -2.5% |
| Other operating charges | 640/8 | €8,798 | €6,796 | -€2,002 | -22.8% |
| Gross operating margin | 9900 | €98,720 | €83,196 | -€15,524 | -15.7% |
| Operating profit (loss) | 9901 | €58,158 | €44,880 | -€13,278 | -22.8% |
| Financial income | 75/76B | €1,389 | €2,344 | +€955 | +68.8% |
| Recurring financial income | 75 | €1,389 | €2,344 | +€955 | +68.8% |
| Financial charges | 65/66B | €10,778 | €7,292 | -€3,486 | -32.3% |
| Recurring financial charges | 65 | €10,778 | €7,292 | -€3,486 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | €48,769 | €39,932 | -€8,837 | -18.1% |
| Income taxes | 67/77 | €17,007 | €15,503 | -€1,504 | -8.8% |
| Profit (loss) for the period | 9904 | €31,762 | €24,429 | -€7,333 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,762 | €24,429 | -€7,333 | -23.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.