PRO-LOGOS LANGUAGE SERVICES: 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-LOGOS LANGUAGE SERVICES
Largest movements
- Receivables within one year +€15,592
up €15,592 (+104.0%), from €14,991 to €30,583
of which Trade receivables: +€13,958
- Tangible fixed assets -€14,744
down €14,744 (-7.6%), from €194,552 to €179,808
- Cash +€4,890
up €4,890 (+37.7%), from €12,955 to €17,845
mainly Net result for the year (+€17,206) and Depreciation (+€14,744)
- Reserves +€17,206
up €17,206 (+11470.6%), from €150 to €17,356
of which Distributable reserves: +€17,206
- Debts after one year -€13,071
down €13,071 (-11.0%), from €119,337 to €106,266
- Trade debts +€3,368
up €3,368 (+375.0%), from €898 to €4,267
- Gross operating margin +€23,664
up €23,664 (+109.1%), from €21,683 to €45,347
- Taxes +€7,834
up €7,834 (+711.7%), from €1,101 to €8,934
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 | €223,545 | €229,191 | +€5,646 | +2.5% |
| Fixed assets | 21/28 | €194,552 | €179,808 | -€14,744 | -7.6% |
| Tangible fixed assets | 22/27 | €194,552 | €179,808 | -€14,744 | -7.6% |
| Land and buildings | 22 | €173,559 | €166,821 | -€6,738 | -3.9% |
| Plant, machinery and equipment | 23 | €6,845 | €4,498 | -€2,347 | -34.3% |
| Furniture and vehicles | 24 | €14,148 | €8,489 | -€5,659 | -40.0% |
| Current assets | 29/58 | €28,993 | €49,383 | +€20,390 | +70.3% |
| Amounts receivable within one year | 40/41 | €14,991 | €30,583 | +€15,592 | +104.0% |
| Trade receivables | 40 | €10,094 | €24,052 | +€13,958 | +138.3% |
| Other amounts receivable | 41 | €4,897 | €6,531 | +€1,633 | +33.4% |
| Cash at bank and in hand | 54/58 | €12,955 | €17,845 | +€4,890 | +37.7% |
| Deferred charges and accrued income | 490/1 | €1,047 | €955 | -€91 | -8.7% |
| Total equity and liabilities | 10/49 | €223,545 | €229,191 | +€5,646 | +2.5% |
| Equity | 10/15 | €79,358 | €96,564 | +€17,206 | +21.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €150 | €17,356 | +€17,206 | +11470.6% |
| Non-distributable reserves | 130/1 | €150 | €150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €150 | €150 | = | 0.0% |
| Distributable reserves | 133 | - | €17,206 | +€17,206 | |
| Profit (loss) carried forward | 14 | €77,708 | €77,708 | = | 0.0% |
| Amounts payable | 17/49 | €144,187 | €132,627 | -€11,560 | -8.0% |
| Amounts payable after more than one year | 17 | €119,337 | €106,266 | -€13,071 | -11.0% |
| Financial debts | 170/4 | €119,337 | €106,266 | -€13,071 | -11.0% |
| Amounts payable within one year | 42/48 | €24,849 | €26,360 | +€1,511 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €14,049 | €13,071 | -€978 | -7.0% |
| Trade debts | 44 | €898 | €4,267 | +€3,368 | +375.0% |
| Suppliers | 440/4 | €898 | €4,267 | +€3,368 | +375.0% |
| Taxes, remuneration and social security | 45 | €9,901 | €9,023 | -€879 | -8.9% |
| Taxes | 450/3 | €5,901 | €9,023 | +€3,121 | +52.9% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Non-recurring operating income | 76A | - | €1,222 | +€1,222 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,324 | €14,744 | +€420 | +2.9% |
| Other operating charges | 640/8 | €1,800 | €2,012 | +€212 | +11.8% |
| Gross operating margin | 9900 | €21,683 | €45,347 | +€23,664 | +109.1% |
| Operating profit (loss) | 9901 | €5,559 | €28,590 | +€23,032 | +414.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,670 | €2,450 | -€220 | -8.2% |
| Recurring financial charges | 65 | €2,670 | €2,450 | -€220 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €2,889 | €26,140 | +€23,251 | +804.9% |
| Income taxes | 67/77 | €1,101 | €8,934 | +€7,834 | +711.7% |
| Profit (loss) for the period | 9904 | €1,788 | €17,206 | +€15,418 | +862.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,788 | €17,206 | +€15,418 | +862.2% |
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 10 October 2026 via checked.be.