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
- Receivables within one year -€6,245
down €6,245 (-22.4%), from €27,924 to €21,680
of which Other amounts receivable: -€3,500
- Cash +€3,843
up €3,843 (+68.3%), from €5,629 to €9,472
mainly Receivables within one year (+€6,245) and Debts within one year (+€2,595)
- Profit (loss) carried forward -€4,996
down €4,996 (-17.9%), from €27,890 to €22,894
- Debts within one year +€2,595
up €2,595 (+45.8%), from €5,663 to €8,258
- Gross operating margin -€7,343
down €7,343, from €5,208 to -€2,135
- Other operating charges +€2,832
new in 2024: €2,832
- Depreciation -€293
no longer reported in 2024 (was €293)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,553 | €31,151 | -€2,402 | -7.2% |
| Current assets | 29/58 | €33,553 | €31,151 | -€2,402 | -7.2% |
| Amounts receivable within one year | 40/41 | €27,924 | €21,680 | -€6,245 | -22.4% |
| Trade receivables | 40 | €4,452 | €1,708 | -€2,745 | -61.6% |
| Other amounts receivable | 41 | €23,472 | €19,972 | -€3,500 | -14.9% |
| Cash at bank and in hand | 54/58 | €5,629 | €9,472 | +€3,843 | +68.3% |
| Total equity and liabilities | 10/49 | €33,553 | €31,151 | -€2,402 | -7.2% |
| Equity | 10/15 | €27,890 | €22,894 | -€4,996 | -17.9% |
| Profit (loss) carried forward | 14 | €27,890 | €22,894 | -€4,996 | -17.9% |
| Amounts payable | 17/49 | €5,663 | €8,258 | +€2,595 | +45.8% |
| Amounts payable within one year | 42/48 | €5,663 | €8,258 | +€2,595 | +45.8% |
| Trade debts | 44 | €5,663 | €8,231 | +€2,568 | +45.3% |
| Suppliers | 440/4 | €5,663 | €8,231 | +€2,568 | +45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | - | -€293 | |
| Other operating charges | 640/8 | - | €2,832 | +€2,832 | |
| Gross operating margin | 9900 | €5,208 | -€2,135 | -€7,343 | |
| Operating profit (loss) | 9901 | €4,914 | -€4,967 | -€9,881 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €95 | €45 | -€50 | -52.6% |
| Recurring financial charges | 65 | €95 | €45 | -€50 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | €4,819 | -€4,996 | -€9,816 | |
| Profit (loss) for the period | 9904 | €4,819 | -€4,996 | -€9,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,819 | -€4,996 | -€9,816 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.