PRO-IDIOMA TRADUCTION: 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.
PRO-IDIOMA TRADUCTION
Largest movements
- Receivables within one year +€3,371
up €3,371 (+24.5%), from €13,769 to €17,140
of which Trade receivables: +€2,990
- Tangible fixed assets -€2,819
down €2,819 (-24.9%), from €11,312 to €8,493
of which Furniture and vehicles: -€2,019
- Deferred charges and accrued income +€875
up €875 (+137%), from €640 to €1,515
- Cash +€754
up €754 (+2.1%), from €35,585 to €36,339
mainly Net result for the year (+€9,286) and Other debts (+€8,319)
- Other debts +€8,319
up €8,319 (+47.9%), from €17,362 to €25,681
- Reserves -€4,591
down €4,591 (-14.7%), from €31,263 to €26,672
- Tax, wage and social debts -€3,598
down €3,598 (-57.6%), from €6,243 to €2,645
- Current portion of long-term debt +€2,965
up €2,965 (+219%), from €1,355 to €4,320
- Debts after one year -€943
no longer reported in 2025 (was €943)
- Gross operating margin -€15,006
down €15,006 (-42.3%), from €35,508 to €20,502
- Taxes -€1,882
down €1,882 (-26.5%), from €7,097 to €5,215
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 | €61,306 | €63,487 | +€2,181 | +3.6% |
| Fixed assets | 21/28 | €11,312 | €8,493 | -€2,819 | -24.9% |
| Tangible fixed assets | 22/27 | €11,312 | €8,493 | -€2,819 | -24.9% |
| Land and buildings | 22 | €2,933 | €2,133 | -€800 | -27.3% |
| Furniture and vehicles | 24 | €8,379 | €6,360 | -€2,019 | -24.1% |
| Current assets | 29/58 | €49,994 | €54,994 | +€5,000 | +10.0% |
| Amounts receivable within one year | 40/41 | €13,769 | €17,140 | +€3,371 | +24.5% |
| Trade receivables | 40 | €7,721 | €10,711 | +€2,990 | +38.7% |
| Other amounts receivable | 41 | €6,048 | €6,429 | +€381 | +6.3% |
| Cash at bank and in hand | 54/58 | €35,585 | €36,339 | +€754 | +2.1% |
| Deferred charges and accrued income | 490/1 | €640 | €1,515 | +€875 | +137% |
| Total equity and liabilities | 10/49 | €61,306 | €63,487 | +€2,181 | +3.6% |
| Equity | 10/15 | €35,263 | €30,672 | -€4,591 | -13.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €31,263 | €26,672 | -€4,591 | -14.7% |
| Distributable reserves | 133 | €31,263 | €26,672 | -€4,591 | -14.7% |
| Amounts payable | 17/49 | €26,043 | €32,815 | +€6,772 | +26.0% |
| Amounts payable after more than one year | 17 | €943 | - | -€943 | |
| Financial debts | 170/4 | €943 | - | -€943 | |
| Amounts payable within one year | 42/48 | €25,100 | €32,815 | +€7,715 | +30.7% |
| Current portion of amounts payable after more than one year | 42 | €1,355 | €4,320 | +€2,965 | +219% |
| Trade debts | 44 | €140 | €169 | +€29 | +20.7% |
| Suppliers | 440/4 | €140 | €169 | +€29 | +20.7% |
| Taxes, remuneration and social security | 45 | €6,243 | €2,645 | -€3,598 | -57.6% |
| Taxes | 450/3 | €6,243 | €2,645 | -€3,598 | -57.6% |
| Other amounts payable | 47/48 | €17,362 | €25,681 | +€8,319 | +47.9% |
| Remuneration, social security and pensions | 62 | €133 | €32 | -€101 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,985 | €4,909 | -€76 | -1.5% |
| Other operating charges | 640/8 | €613 | €624 | +€11 | +1.8% |
| Non-recurring operating charges | 66A | €189 | - | -€189 | |
| Gross operating margin | 9900 | €35,508 | €20,502 | -€15,006 | -42.3% |
| Operating profit (loss) | 9901 | €29,588 | €14,937 | -€14,651 | -49.5% |
| Financial charges | 65/66B | €344 | €436 | +€92 | +26.7% |
| Recurring financial charges | 65 | €344 | €436 | +€92 | +26.7% |
| Profit (loss) for the period before taxes | 9903 | €29,244 | €14,501 | -€14,743 | -50.4% |
| Income taxes | 67/77 | €7,097 | €5,215 | -€1,882 | -26.5% |
| Profit (loss) for the period | 9904 | €22,147 | €9,286 | -€12,861 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,147 | €9,286 | -€12,861 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.