LANGUAGE COMMUNICATION MANAGEMENT: what changed
Two fiscal 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.
LANGUAGE COMMUNICATION MANAGEMENT
Largest movements
- Cash -€8,132
down €8,132 (-84.2%), from €9,662 to €1,531
mainly Short-term financial debts (-€25,000) and Contributions, distributions and other (-€7,906)
- Receivables within one year +€6,273
up €6,273 (+73.1%), from €8,581 to €14,854
- Receivables after one year -€3,889
down €3,889 (-11.2%), from €34,624 to €30,734
- Tangible fixed assets +€2,548
up €2,548 (+10.5%), from €24,333 to €26,881
of which Other tangible fixed assets: +€3,015
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Accrued charges and deferred income +€18,403
up €18,403 (+26467.7%), from €70 to €18,473
- Reserves -€7,073
down €7,073 (-31.7%), from €22,335 to €15,263
- Tax, wage and social debts +€6,071
up €6,071 (+59.6%), from €10,191 to €16,263
- Trade debts +€4,850
up €4,850 (+35.8%), from €13,550 to €18,400
- Depreciation +€992
up €992 (+23.1%), from €4,294 to €5,286
- Gross operating margin +€367
up €367 (+3.2%), from €11,574 to €11,941
- Financial charges -€155
down €155 (-3.5%), from €4,400 to €4,245
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 | €84,733 | €81,788 | -€2,945 | -3.5% |
| Fixed assets | 21/28 | €31,865 | €33,869 | +€2,004 | +6.3% |
| Intangible fixed assets | 21 | €2,532 | €1,988 | -€544 | -21.5% |
| Tangible fixed assets | 22/27 | €24,333 | €26,881 | +€2,548 | +10.5% |
| Furniture and vehicles | 24 | €6,085 | €5,618 | -€467 | -7.7% |
| Other tangible fixed assets | 26 | €18,248 | €21,263 | +€3,015 | +16.5% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €52,868 | €47,920 | -€4,948 | -9.4% |
| Amounts receivable after more than one year | 29 | €34,624 | €30,734 | -€3,889 | -11.2% |
| Trade receivables | 290 | €34,624 | €30,734 | -€3,889 | -11.2% |
| Amounts receivable within one year | 40/41 | €8,581 | €14,854 | +€6,273 | +73.1% |
| Trade receivables | 40 | €8,581 | €14,854 | +€6,273 | +73.1% |
| Cash at bank and in hand | 54/58 | €9,662 | €1,531 | -€8,132 | -84.2% |
| Deferred charges and accrued income | 490/1 | - | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €84,733 | €81,788 | -€2,945 | -3.5% |
| Equity | 10/15 | €35,922 | €28,653 | -€7,269 | -20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €22,335 | €15,263 | -€7,073 | -31.7% |
| Distributable reserves | 133 | €22,335 | €15,263 | -€7,073 | -31.7% |
| Profit (loss) carried forward | 14 | €1,187 | €990 | -€196 | -16.5% |
| Amounts payable | 17/49 | €48,811 | €53,135 | +€4,324 | +8.9% |
| Amounts payable within one year | 42/48 | €48,742 | €34,663 | -€14,079 | -28.9% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €13,550 | €18,400 | +€4,850 | +35.8% |
| Suppliers | 440/4 | €13,550 | €18,400 | +€4,850 | +35.8% |
| Taxes, remuneration and social security | 45 | €10,191 | €16,263 | +€6,071 | +59.6% |
| Taxes | 450/3 | €10,191 | €16,263 | +€6,071 | +59.6% |
| Accrued charges and deferred income | 492/3 | €70 | €18,473 | +€18,403 | +26467.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,294 | €5,286 | +€992 | +23.1% |
| Other operating charges | 640/8 | €779 | €684 | -€95 | -12.2% |
| Gross operating margin | 9900 | €11,574 | €11,941 | +€367 | +3.2% |
| Operating profit (loss) | 9901 | €6,501 | €5,971 | -€530 | -8.1% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | €4,400 | €4,245 | -€155 | -3.5% |
| Recurring financial charges | 65 | €4,400 | €4,245 | -€155 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €2,101 | €1,726 | -€375 | -17.8% |
| Income taxes | 67/77 | €1,127 | €1,089 | -€37 | -3.3% |
| Profit (loss) for the period | 9904 | €974 | €637 | -€338 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €974 | €637 | -€338 | -34.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.