LERIAN-NTI LANGUAGES: 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.
LERIAN-NTI LANGUAGES
Largest movements
- Receivables within one year -€89,577
down €89,577 (-62.5%), from €143,298 to €53,721
of which Trade receivables: -€84,933
- Cash +€18,164
up €18,164 (+41.4%), from €43,870 to €62,034
mainly Receivables within one year (+€89,577) and Depreciation (+€3,252)
- Intangible fixed assets -€2,296
down €2,296 (-55.8%), from €4,118 to €1,822
- Reserves -€33,595
down €33,595 (-76.2%), from €44,095 to €10,500
of which Distributable reserves: -€33,595
- Other debts -€26,579
down €26,579 (-100%), from €26,579 to €0
- Tax, wage and social debts -€6,250
down €6,250 (-93.3%), from €6,696 to €447
of which Remuneration and social security: -€6,304
- Profit (loss) carried forward -€5,548
new in 2025: -€5,548
- Gross operating margin -€67,545
down €67,545, from €37,706 to -€29,839
- Staff costs -€38,680
down €38,680 (-86.0%), from €44,980 to €6,301
- Financial charges -€832
down €832 (-42.6%), from €1,954 to €1,121
- Financial income -€507
down €507 (-22.3%), from €2,277 to €1,769
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 | €202,604 | €129,412 | -€73,192 | -36.1% |
| Fixed assets | 21/28 | €14,868 | €12,277 | -€2,591 | -17.4% |
| Intangible fixed assets | 21 | €4,118 | €1,822 | -€2,296 | -55.8% |
| Tangible fixed assets | 22/27 | €842 | €546 | -€295 | -35.1% |
| Plant, machinery and equipment | 23 | €330 | €546 | +€216 | +65.5% |
| Furniture and vehicles | 24 | €511 | €0 | -€511 | -100% |
| Financial fixed assets | 28 | €9,909 | €9,909 | = | 0.0% |
| Current assets | 29/58 | €187,736 | €117,136 | -€70,600 | -37.6% |
| Amounts receivable within one year | 40/41 | €143,298 | €53,721 | -€89,577 | -62.5% |
| Trade receivables | 40 | €91,886 | €6,953 | -€84,933 | -92.4% |
| Other amounts receivable | 41 | €51,413 | €46,769 | -€4,644 | -9.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €43,870 | €62,034 | +€18,164 | +41.4% |
| Deferred charges and accrued income | 490/1 | €568 | €1,380 | +€813 | +143% |
| Total equity and liabilities | 10/49 | €202,604 | €129,412 | -€73,192 | -36.1% |
| Equity | 10/15 | €149,095 | €109,952 | -€39,143 | -26.3% |
| Contributions | 10/11 | €105,000 | €105,000 | = | 0.0% |
| Capital | 10 | €105,000 | €105,000 | = | 0.0% |
| Issued capital | 100 | €105,000 | €105,000 | = | 0.0% |
| Reserves | 13 | €44,095 | €10,500 | -€33,595 | -76.2% |
| Non-distributable reserves | 130/1 | €10,500 | €10,500 | = | 0.0% |
| Legal reserve | 130 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €33,595 | €0 | -€33,595 | -100% |
| Profit (loss) carried forward | 14 | - | -€5,548 | -€5,548 | |
| Amounts payable | 17/49 | €53,509 | €19,460 | -€34,049 | -63.6% |
| Amounts payable within one year | 42/48 | €44,120 | €9,723 | -€34,398 | -78.0% |
| Financial debts | 43 | €5 | €0 | -€5 | -100% |
| Credit institutions | 430/8 | €5 | €0 | -€5 | -100% |
| Trade debts | 44 | €10,840 | €9,276 | -€1,564 | -14.4% |
| Suppliers | 440/4 | €10,840 | €9,276 | -€1,564 | -14.4% |
| Taxes, remuneration and social security | 45 | €6,696 | €447 | -€6,250 | -93.3% |
| Taxes | 450/3 | €392 | €447 | +€54 | +13.9% |
| Remuneration and social security | 454/9 | €6,304 | €0 | -€6,304 | -100% |
| Other amounts payable | 47/48 | €26,579 | €0 | -€26,579 | -100% |
| Accrued charges and deferred income | 492/3 | €9,389 | €9,737 | +€349 | +3.7% |
| Remuneration, social security and pensions | 62 | €44,980 | €6,301 | -€38,680 | -86.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,616 | €3,252 | -€365 | -10.1% |
| Other operating charges | 640/8 | €441 | €400 | -€42 | -9.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €37,706 | -€29,839 | -€67,545 | |
| Operating profit (loss) | 9901 | -€11,332 | -€39,791 | -€28,459 | -251% |
| Financial income | 75/76B | €2,277 | €1,769 | -€507 | -22.3% |
| Recurring financial income | 75 | €2,277 | €1,769 | -€507 | -22.3% |
| Financial charges | 65/66B | €1,954 | €1,121 | -€832 | -42.6% |
| Recurring financial charges | 65 | €1,954 | €1,121 | -€832 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,009 | -€39,143 | -€28,134 | -256% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,009 | -€39,143 | -€28,134 | -256% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,009 | -€39,143 | -€28,134 | -256% |
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 27 October 2026 via checked.be.