SDLangues: what changed
Two fiscal 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.
SDLangues
Largest movements
- Cash -€28,579
down €28,579 (-28.9%), from €98,953 to €70,374
mainly Net result for the year (-€38,973) and Provisions (-€934)
- Receivables within one year -€7,620
down €7,620 (-95.0%), from €8,017 to €397
of which Trade receivables: -€7,730
- Tangible fixed assets -€1,700
down €1,700 (-44.7%), from €3,804 to €2,104
of which Other tangible fixed assets: -€1,100
- Profit (loss) carried forward -€38,973
down €38,973 (-127.4%), from -€30,587 to -€69,560
- Accrued charges and deferred income +€1,291
up €1,291 (+14.2%), from €9,088 to €10,379
- Gross operating margin -€33,144
down €33,144, from €5,064 to -€28,080
- Financial charges -€699
down €699 (-6.7%), from €10,431 to €9,732
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 | €113,367 | €75,291 | -€38,076 | -33.6% |
| Fixed assets | 21/28 | €3,804 | €2,104 | -€1,700 | -44.7% |
| Tangible fixed assets | 22/27 | €3,804 | €2,104 | -€1,700 | -44.7% |
| Land and buildings | 22 | €434 | €325 | -€109 | -25.1% |
| Plant, machinery and equipment | 23 | €1,170 | €679 | -€491 | -42.0% |
| Other tangible fixed assets | 26 | €2,200 | €1,100 | -€1,100 | -50.0% |
| Current assets | 29/58 | €109,563 | €73,187 | -€36,376 | -33.2% |
| Amounts receivable within one year | 40/41 | €8,017 | €397 | -€7,620 | -95.0% |
| Trade receivables | 40 | €7,730 | - | -€7,730 | |
| Other amounts receivable | 41 | €287 | €397 | +€110 | +38.3% |
| Cash at bank and in hand | 54/58 | €98,953 | €70,374 | -€28,579 | -28.9% |
| Deferred charges and accrued income | 490/1 | €2,593 | €2,416 | -€177 | -6.8% |
| Total equity and liabilities | 10/49 | €113,367 | €75,291 | -€38,076 | -33.6% |
| Equity | 10/15 | -€22,527 | -€61,500 | -€38,973 | -173.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,587 | -€69,560 | -€38,973 | -127.4% |
| Provisions and deferred taxes | 16 | €111,311 | €110,377 | -€934 | -0.8% |
| Provisions for liabilities and charges | 160/5 | €111,311 | €110,377 | -€934 | -0.8% |
| Environmental obligations | 163 | €111,311 | €110,377 | -€934 | -0.8% |
| Amounts payable | 17/49 | €24,583 | €26,414 | +€1,831 | +7.4% |
| Amounts payable within one year | 42/48 | €15,495 | €16,035 | +€540 | +3.5% |
| Taxes, remuneration and social security | 45 | €163 | €174 | +€11 | +6.7% |
| Taxes | 450/3 | €163 | €174 | +€11 | +6.7% |
| Other amounts payable | 47/48 | €15,332 | €15,861 | +€529 | +3.5% |
| Accrued charges and deferred income | 492/3 | €9,088 | €10,379 | +€1,291 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,596 | €1,701 | +€105 | +6.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€905 | -€934 | -€29 | -3.2% |
| Other operating charges | 640/8 | €448 | €387 | -€61 | -13.6% |
| Gross operating margin | 9900 | €5,064 | -€28,080 | -€33,144 | |
| Operating profit (loss) | 9901 | €3,925 | -€29,234 | -€33,159 | |
| Financial income | 75/76B | €203 | €167 | -€36 | -17.7% |
| Recurring financial income | 75 | €203 | €167 | -€36 | -17.7% |
| Financial charges | 65/66B | €10,431 | €9,732 | -€699 | -6.7% |
| Recurring financial charges | 65 | €10,431 | €9,732 | -€699 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,303 | -€38,799 | -€32,496 | -515.6% |
| Income taxes | 67/77 | €163 | €174 | +€11 | +6.7% |
| Profit (loss) for the period | 9904 | -€6,466 | -€38,973 | -€32,507 | -502.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,466 | -€38,973 | -€32,507 | -502.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.