MDS 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.
MDS Languages
Largest movements
- Cash +€25,936
up €25,936 (+98.4%), from €26,361 to €52,297
mainly Net result for the year (+€21,652) and Receivables within one year (+€12,104)
- Receivables within one year -€12,104
down €12,104 (-40.6%), from €29,831 to €17,726
of which Trade receivables: -€11,373
- Tangible fixed assets -€7,713
down €7,713 (-91.5%), from €8,429 to €716
of which Leasing and similar rights: -€7,238
- Deferred charges and accrued income +€1,117
up €1,117 (+41.1%), from €2,716 to €3,832
- Debts after one year +€6,000
up €6,000 (+75.0%), from €8,000 to €14,000
- Other debts -€4,355
down €4,355 (-17.3%), from €25,145 to €20,790
- Reserves +€3,000
up €3,000 (+60.0%), from €5,000 to €8,000
- Tax, wage and social debts +€2,961
up €2,961 (+329.0%), from €900 to €3,861
- Profit (loss) carried forward -€1,348
down €1,348 (-82.0%), from €1,645 to €297
- Gross operating margin -€10,168
down €10,168 (-18.8%), from €54,150 to €43,982
- Taxes -€2,791
down €2,791 (-19.3%), from €14,456 to €11,665
- Financial charges +€1,217
up €1,217 (+321.2%), from €379 to €1,595
- Other operating charges -€1,002
down €1,002 (-42.1%), from €2,381 to €1,378
- Depreciation -€602
down €602 (-7.2%), from €8,315 to €7,713
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 | €67,336 | €74,572 | +€7,236 | +10.7% |
| Fixed assets | 21/28 | €8,429 | €716 | -€7,713 | -91.5% |
| Tangible fixed assets | 22/27 | €8,429 | €716 | -€7,713 | -91.5% |
| Furniture and vehicles | 24 | €1,191 | €716 | -€475 | -39.9% |
| Leasing and similar rights | 25 | €7,238 | - | -€7,238 | |
| Current assets | 29/58 | €58,907 | €73,856 | +€14,949 | +25.4% |
| Amounts receivable within one year | 40/41 | €29,831 | €17,726 | -€12,104 | -40.6% |
| Trade receivables | 40 | €26,720 | €15,347 | -€11,373 | -42.6% |
| Other amounts receivable | 41 | €3,110 | €2,379 | -€731 | -23.5% |
| Cash at bank and in hand | 54/58 | €26,361 | €52,297 | +€25,936 | +98.4% |
| Deferred charges and accrued income | 490/1 | €2,716 | €3,832 | +€1,117 | +41.1% |
| Total equity and liabilities | 10/49 | €67,336 | €74,572 | +€7,236 | +10.7% |
| Equity | 10/15 | €26,919 | €28,571 | +€1,652 | +6.1% |
| Contributions | 10/11 | €20,274 | €20,274 | = | 0.0% |
| Reserves | 13 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Distributable reserves | 133 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Profit (loss) carried forward | 14 | €1,645 | €297 | -€1,348 | -82.0% |
| Amounts payable | 17/49 | €40,417 | €46,001 | +€5,584 | +13.8% |
| Amounts payable after more than one year | 17 | €8,000 | €14,000 | +€6,000 | +75.0% |
| Other amounts payable | 178/9 | €8,000 | €14,000 | +€6,000 | +75.0% |
| Amounts payable within one year | 42/48 | €27,282 | €27,122 | -€159 | -0.6% |
| Trade debts | 44 | €1,237 | €2,472 | +€1,235 | +99.8% |
| Suppliers | 440/4 | €1,237 | €2,472 | +€1,235 | +99.8% |
| Taxes, remuneration and social security | 45 | €900 | €3,861 | +€2,961 | +329.0% |
| Taxes | 450/3 | €900 | €3,861 | +€2,961 | +329.0% |
| Other amounts payable | 47/48 | €25,145 | €20,790 | -€4,355 | -17.3% |
| Accrued charges and deferred income | 492/3 | €5,135 | €4,879 | -€257 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,315 | €7,713 | -€602 | -7.2% |
| Other operating charges | 640/8 | €2,381 | €1,378 | -€1,002 | -42.1% |
| Gross operating margin | 9900 | €54,150 | €43,982 | -€10,168 | -18.8% |
| Operating profit (loss) | 9901 | €43,455 | €34,891 | -€8,564 | -19.7% |
| Financial income | 75/76B | €3 | €22 | +€18 | +551.7% |
| Recurring financial income | 75 | €3 | €22 | +€18 | +551.7% |
| Financial charges | 65/66B | €379 | €1,595 | +€1,217 | +321.2% |
| Recurring financial charges | 65 | €379 | €1,595 | +€1,217 | +321.2% |
| Profit (loss) for the period before taxes | 9903 | €43,079 | €33,317 | -€9,762 | -22.7% |
| Income taxes | 67/77 | €14,456 | €11,665 | -€2,791 | -19.3% |
| Profit (loss) for the period | 9904 | €28,623 | €21,652 | -€6,972 | -24.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,623 | €21,652 | -€6,972 | -24.4% |
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 12 October 2026 via checked.be.