LANGUAGE STUDIES BRUSSELS: 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 STUDIES BRUSSELS
Largest movements
- Receivables within one year +€24,322
up €24,322 (+105.5%), from €23,062 to €47,384
of which Trade receivables: +€23,497
- Other debts +€47,405
up €47,405 (+54.8%), from €86,458 to €133,864
- Profit (loss) carried forward -€17,397
down €17,397 (-16.8%), from -€103,501 to -€120,898
- Tax, wage and social debts -€2,952
down €2,952 (-14.2%), from €20,804 to €17,852
of which Remuneration and social security: -€7,392
- Trade debts -€2,686
down €2,686 (-14.3%), from €18,797 to €16,111
- Gross operating margin +€34,258
up €34,258, from -€9,369 to €24,889
- Staff costs -€8,067
down €8,067 (-17.7%), from €45,682 to €37,615
- Other operating charges +€3,356
up €3,356 (+644.0%), from €521 to €3,877
- Financial charges +€831
up €831 (+202.5%), from €410 to €1,241
- Financial income -€377
down €377 (-45.8%), from €823 to €446
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 | €41,151 | €65,521 | +€24,370 | +59.2% |
| Fixed assets | 21/28 | €17,795 | €17,795 | = | 0.0% |
| Financial fixed assets | 28 | €17,795 | €17,795 | = | 0.0% |
| Current assets | 29/58 | €23,356 | €47,726 | +€24,370 | +104.3% |
| Amounts receivable within one year | 40/41 | €23,062 | €47,384 | +€24,322 | +105.5% |
| Trade receivables | 40 | €20,116 | €43,612 | +€23,497 | +116.8% |
| Other amounts receivable | 41 | €2,946 | €3,771 | +€825 | +28.0% |
| Cash at bank and in hand | 54/58 | €294 | €342 | +€48 | +16.4% |
| Total equity and liabilities | 10/49 | €41,151 | €65,521 | +€24,370 | +59.2% |
| Equity | 10/15 | -€84,909 | -€102,306 | -€17,397 | -20.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,501 | -€120,898 | -€17,397 | -16.8% |
| Amounts payable | 17/49 | €126,060 | €167,827 | +€41,767 | +33.1% |
| Amounts payable within one year | 42/48 | €126,060 | €167,827 | +€41,767 | +33.1% |
| Trade debts | 44 | €18,797 | €16,111 | -€2,686 | -14.3% |
| Suppliers | 440/4 | €18,797 | €16,111 | -€2,686 | -14.3% |
| Taxes, remuneration and social security | 45 | €20,804 | €17,852 | -€2,952 | -14.2% |
| Taxes | 450/3 | €71 | €4,511 | +€4,440 | +6264.9% |
| Remuneration and social security | 454/9 | €20,733 | €13,341 | -€7,392 | -35.7% |
| Other amounts payable | 47/48 | €86,458 | €133,864 | +€47,405 | +54.8% |
| Remuneration, social security and pensions | 62 | €45,682 | €37,615 | -€8,067 | -17.7% |
| Other operating charges | 640/8 | €521 | €3,877 | +€3,356 | +644.0% |
| Gross operating margin | 9900 | -€9,369 | €24,889 | +€34,258 | |
| Operating profit (loss) | 9901 | -€55,572 | -€16,602 | +€38,970 | +70.1% |
| Financial income | 75/76B | €823 | €446 | -€377 | -45.8% |
| Recurring financial income | 75 | €823 | €446 | -€377 | -45.8% |
| Financial charges | 65/66B | €410 | €1,241 | +€831 | +202.5% |
| Recurring financial charges | 65 | €410 | €1,241 | +€831 | +202.5% |
| Profit (loss) for the period before taxes | 9903 | -€55,159 | -€17,397 | +€37,762 | +68.5% |
| Profit (loss) for the period | 9904 | -€55,159 | -€17,397 | +€37,762 | +68.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,159 | -€17,397 | +€37,762 | +68.5% |
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 7 October 2026 via checked.be.