LANGUAGE LEARNING COACHING: 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 LEARNING COACHING
Largest movements
- Tangible fixed assets -€23,983
down €23,983 (-2.6%), from €931,823 to €907,841
of which Land and buildings: -€31,966
- Contributions +€898,103
up €898,103 (+7242.6%), from €12,400 to €910,504
- Debts after one year -€880,500
no longer reported in 2025 (was €880,500)
- Profit (loss) carried forward -€36,050
down €36,050 (-28.6%), from €125,985 to €89,935
- Gross operating margin -€30,173
down €30,173 (-81.7%), from €36,910 to €6,736
- Depreciation -€1,624
down €1,624 (-4.6%), from €35,000 to €33,375
- Other operating charges +€999
up €999 (+48.0%), from €2,079 to €3,079
- Financial income -€752
no longer reported in 2025 (was €752)
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 | €1,046,475 | €1,016,449 | -€30,026 | -2.9% |
| Fixed assets | 21/28 | €931,823 | €907,841 | -€23,983 | -2.6% |
| Tangible fixed assets | 22/27 | €931,823 | €907,841 | -€23,983 | -2.6% |
| Land and buildings | 22 | €922,176 | €890,210 | -€31,966 | -3.5% |
| Furniture and vehicles | 24 | - | €7,984 | +€7,984 | |
| Other tangible fixed assets | 26 | €9,647 | €9,647 | = | 0.0% |
| Current assets | 29/58 | €114,651 | €108,608 | -€6,043 | -5.3% |
| Amounts receivable within one year | 40/41 | €4,055 | €1,495 | -€2,560 | -63.1% |
| Trade receivables | 40 | €4,055 | €932 | -€3,123 | -77.0% |
| Other amounts receivable | 41 | - | €563 | +€563 | |
| Cash at bank and in hand | 54/58 | €110,597 | €107,114 | -€3,483 | -3.1% |
| Total equity and liabilities | 10/49 | €1,046,475 | €1,016,449 | -€30,026 | -2.9% |
| Equity | 10/15 | €140,241 | €1,002,294 | +€862,053 | +614.7% |
| Contributions | 10/11 | €12,400 | €910,504 | +€898,103 | +7242.6% |
| Outside capital | 11 | €12,400 | €910,504 | +€898,103 | +7242.6% |
| Share premium | 1100/10 | €12,400 | €910,504 | +€898,103 | +7242.6% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,985 | €89,935 | -€36,050 | -28.6% |
| Amounts payable | 17/49 | €906,234 | €14,155 | -€892,079 | -98.4% |
| Amounts payable after more than one year | 17 | €880,500 | - | -€880,500 | |
| Other amounts payable | 178/9 | €880,500 | - | -€880,500 | |
| Amounts payable within one year | 42/48 | €25,734 | €14,155 | -€11,579 | -45.0% |
| Trade debts | 44 | €2,086 | €299 | -€1,787 | -85.6% |
| Suppliers | 440/4 | €2,086 | €299 | -€1,787 | -85.6% |
| Taxes, remuneration and social security | 45 | €1,797 | €1,807 | +€10 | +0.6% |
| Taxes | 450/3 | €1,797 | €1,807 | +€10 | +0.6% |
| Other amounts payable | 47/48 | €21,851 | €12,049 | -€9,802 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,000 | €33,375 | -€1,624 | -4.6% |
| Other operating charges | 640/8 | €2,079 | €3,079 | +€999 | +48.0% |
| Gross operating margin | 9900 | €36,910 | €6,736 | -€30,173 | -81.7% |
| Operating profit (loss) | 9901 | -€169 | -€29,717 | -€29,548 | -17473.8% |
| Financial income | 75/76B | €752 | - | -€752 | |
| Recurring financial income | 75 | €752 | - | -€752 | |
| Financial charges | 65/66B | - | €206 | +€206 | |
| Recurring financial charges | 65 | - | €206 | +€206 | |
| Profit (loss) for the period before taxes | 9903 | €583 | -€29,924 | -€30,507 | |
| Income taxes | 67/77 | - | €164 | +€164 | |
| Profit (loss) for the period | 9904 | €583 | -€30,088 | -€30,671 | |
| Profit (loss) for the period to be appropriated | 9905 | €583 | -€30,088 | -€30,671 |
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 2 October 2026 via checked.be.