LC LANGUAGE CENTRE: 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.
LC LANGUAGE CENTRE
Largest movements
- Cash -€30,497
down €30,497 (-97.6%), from €31,255 to €759
mainly Receivables within one year (-€13,244) and Other debts (-€9,755)
- Receivables within one year +€13,244
up €13,244 (+108%), from €12,300 to €25,543
of which Trade receivables: +€13,036
- Other debts -€9,755
down €9,755 (-48.3%), from €20,179 to €10,424
- Tax, wage and social debts -€4,400
down €4,400 (-69.6%), from €6,323 to €1,923
- Profit (loss) carried forward -€2,843
down €2,843 (-190%), from -€1,498 to -€4,340
- Trade debts -€1,045
down €1,045 (-23.1%), from €4,527 to €3,482
- Gross operating margin -€19,096
down €19,096, from €17,567 to -€1,529
- Financial charges -€1,182
down €1,182 (-73.0%), from €1,620 to €438
- Other operating charges -€1,009
down €1,009 (-71.6%), from €1,408 to €400
- Taxes -€377
down €377 (-88.0%), from €428 to €51
- Depreciation +€289
up €289 (+151%), from €191 to €480
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
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 | €49,983 | €31,940 | -€18,043 | -36.1% |
| Fixed assets | 21/28 | €4,641 | €4,161 | -€480 | -10.3% |
| Tangible fixed assets | 22/27 | €1,128 | €648 | -€480 | -42.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,128 | €648 | -€480 | -42.6% |
| Financial fixed assets | 28 | €3,513 | €3,513 | = | 0.0% |
| Current assets | 29/58 | €45,342 | €27,779 | -€17,563 | -38.7% |
| Amounts receivable within one year | 40/41 | €12,300 | €25,543 | +€13,244 | +108% |
| Trade receivables | 40 | €12,300 | €25,336 | +€13,036 | +106% |
| Other amounts receivable | 41 | €0 | €208 | +€208 | |
| Cash at bank and in hand | 54/58 | €31,255 | €759 | -€30,497 | -97.6% |
| Deferred charges and accrued income | 490/1 | €1,787 | €1,477 | -€310 | -17.3% |
| Total equity and liabilities | 10/49 | €49,983 | €31,940 | -€18,043 | -36.1% |
| Equity | 10/15 | €18,954 | €16,111 | -€2,843 | -15.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,498 | -€4,340 | -€2,843 | -190% |
| Amounts payable | 17/49 | €31,030 | €15,829 | -€15,200 | -49.0% |
| Amounts payable within one year | 42/48 | €31,030 | €15,829 | -€15,200 | -49.0% |
| Trade debts | 44 | €4,527 | €3,482 | -€1,045 | -23.1% |
| Suppliers | 440/4 | €4,527 | €3,482 | -€1,045 | -23.1% |
| Taxes, remuneration and social security | 45 | €6,323 | €1,923 | -€4,400 | -69.6% |
| Taxes | 450/3 | €6,323 | €1,923 | -€4,400 | -69.6% |
| Other amounts payable | 47/48 | €20,179 | €10,424 | -€9,755 | -48.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €480 | +€289 | +151% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,408 | €400 | -€1,009 | -71.6% |
| Gross operating margin | 9900 | €17,567 | -€1,529 | -€19,096 | |
| Operating profit (loss) | 9901 | €15,968 | -€2,409 | -€18,377 | |
| Financial income | 75/76B | €7 | €56 | +€48 | +672% |
| Recurring financial income | 75 | €7 | €56 | +€48 | +672% |
| Financial charges | 65/66B | €1,620 | €438 | -€1,182 | -73.0% |
| Recurring financial charges | 65 | €1,620 | €438 | -€1,182 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €14,355 | -€2,792 | -€17,146 | |
| Income taxes | 67/77 | €428 | €51 | -€377 | -88.0% |
| Profit (loss) for the period | 9904 | €13,927 | -€2,843 | -€16,770 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,927 | -€2,843 | -€16,770 |
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 15 October 2026 via checked.be.