LINGUISTIC ACADEMY: 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.
LINGUISTIC ACADEMY
Largest movements
- Cash -€42,196
down €42,196 (-69.6%), from €60,607 to €18,411
mainly Net result for the year (-€168,987) and Current portion of long-term debt (-€4,953)
- Receivables within one year -€10,512
down €10,512 (-22.2%), from €47,418 to €36,906
- Intangible fixed assets -€9,999
down €9,999 (-15.7%), from €63,534 to €53,535
- Tangible fixed assets -€4,242
down €4,242 (-14.7%), from €28,805 to €24,563
of which Other tangible fixed assets: -€3,428
- Deferred charges and accrued income -€2,770
no longer reported in 2025 (was €2,770)
- Profit (loss) carried forward -€168,986
down €168,986 (-435%), from -€38,827 to -€207,813
- Debts after one year +€64,484
up €64,484 (+84.6%), from €76,242 to €140,726
- Tax, wage and social debts +€32,134
up €32,134 (+26.8%), from €120,024 to €152,158
of which Remuneration and social security: +€29,312
- Trade debts +€7,111
up €7,111 (+195%), from €3,655 to €10,766
- Current portion of long-term debt -€4,953
down €4,953 (-36.6%), from €13,538 to €8,585
- Staff costs +€180,493
up €180,493 (+42.6%), from €423,644 to €604,137
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 | €203,133 | €133,620 | -€69,513 | -34.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €92,339 | €78,303 | -€14,036 | -15.2% |
| Intangible fixed assets | 21 | €63,534 | €53,535 | -€9,999 | -15.7% |
| Tangible fixed assets | 22/27 | €28,805 | €24,563 | -€4,242 | -14.7% |
| Furniture and vehicles | 24 | €1,985 | €1,171 | -€814 | -41.0% |
| Other tangible fixed assets | 26 | €26,820 | €23,392 | -€3,428 | -12.8% |
| Financial fixed assets | 28 | - | €205 | +€205 | |
| Current assets | 29/58 | €110,794 | €55,317 | -€55,477 | -50.1% |
| Amounts receivable within one year | 40/41 | €47,418 | €36,906 | -€10,512 | -22.2% |
| Trade receivables | 40 | €47,418 | €36,906 | -€10,512 | -22.2% |
| Cash at bank and in hand | 54/58 | €60,607 | €18,411 | -€42,196 | -69.6% |
| Deferred charges and accrued income | 490/1 | €2,770 | - | -€2,770 | |
| Total equity and liabilities | 10/49 | €203,133 | €133,620 | -€69,513 | -34.2% |
| Equity | 10/15 | -€10,827 | -€179,813 | -€168,986 | -1,561% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,827 | -€207,813 | -€168,986 | -435% |
| Amounts payable | 17/49 | €213,960 | €313,433 | +€99,473 | +46.5% |
| Amounts payable after more than one year | 17 | €76,242 | €140,726 | +€64,484 | +84.6% |
| Financial debts | 170/4 | €76,242 | €140,726 | +€64,484 | +84.6% |
| Amounts payable within one year | 42/48 | €137,717 | €172,034 | +€34,317 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €13,538 | €8,585 | -€4,953 | -36.6% |
| Trade debts | 44 | €3,655 | €10,766 | +€7,111 | +195% |
| Suppliers | 440/4 | €3,655 | €10,766 | +€7,111 | +195% |
| Taxes, remuneration and social security | 45 | €120,024 | €152,158 | +€32,134 | +26.8% |
| Taxes | 450/3 | €30,985 | €33,807 | +€2,822 | +9.1% |
| Remuneration and social security | 454/9 | €89,039 | €118,351 | +€29,312 | +32.9% |
| Other amounts payable | 47/48 | €500 | €525 | +€25 | +5.0% |
| Accrued charges and deferred income | 492/3 | - | €673 | +€673 | |
| Non-recurring operating income | 76A | - | €53,122 | +€53,122 | |
| Remuneration, social security and pensions | 62 | €423,644 | €604,137 | +€180,493 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,558 | €14,241 | -€317 | -2.2% |
| Other operating charges | 640/8 | €708 | €199 | -€509 | -71.9% |
| Gross operating margin | 9900 | €452,580 | €448,499 | -€4,081 | -0.9% |
| Operating profit (loss) | 9901 | €13,670 | -€170,078 | -€183,748 | |
| Financial charges | 65/66B | €2,927 | €1,876 | -€1,051 | -35.9% |
| Recurring financial charges | 65 | €2,927 | €1,876 | -€1,051 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €10,743 | -€171,954 | -€182,697 | |
| Income taxes | 67/77 | - | -€2,967 | -€2,967 | |
| Profit (loss) for the period | 9904 | €10,743 | -€168,987 | -€179,730 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,743 | -€168,987 | -€179,730 |
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 31 October 2026 via checked.be.