STUDIO LINGUA: 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.
STUDIO LINGUA
Largest movements
- Cash -€4,776
down €4,776 (-4.8%), from €99,347 to €94,571
mainly Contributions, distributions and other (-€13,000) and Tax, wage and social debts (-€1,031)
- Reserves -€8,000
down €8,000 (-22.3%), from €35,900 to €27,900
- Other debts +€4,000
up €4,000 (+44.4%), from €9,000 to €13,000
- Gross operating margin -€4,439
down €4,439 (-29.2%), from €15,228 to €10,789
- Taxes -€954
down €954 (-27.7%), from €3,450 to €2,495
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 | €106,723 | €100,940 | -€5,784 | -5.4% |
| Fixed assets | 21/28 | €363 | €182 | -€182 | -50.0% |
| Tangible fixed assets | 22/27 | €363 | €182 | -€182 | -50.0% |
| Other tangible fixed assets | 26 | €363 | €182 | -€182 | -50.0% |
| Current assets | 29/58 | €106,360 | €100,758 | -€5,602 | -5.3% |
| Amounts receivable within one year | 40/41 | €6,438 | €5,466 | -€972 | -15.1% |
| Trade receivables | 40 | €5,489 | €4,916 | -€574 | -10.5% |
| Other amounts receivable | 41 | €948 | €550 | -€398 | -42.0% |
| Cash at bank and in hand | 54/58 | €99,347 | €94,571 | -€4,776 | -4.8% |
| Deferred charges and accrued income | 490/1 | €575 | €721 | +€146 | +25.3% |
| Total equity and liabilities | 10/49 | €106,723 | €100,940 | -€5,784 | -5.4% |
| Equity | 10/15 | €89,211 | €81,264 | -€7,946 | -8.9% |
| Contributions | 10/11 | €8,450 | €8,450 | = | 0.0% |
| Reserves | 13 | €35,900 | €27,900 | -€8,000 | -22.3% |
| Distributable reserves | 133 | €35,900 | €27,900 | -€8,000 | -22.3% |
| Profit (loss) carried forward | 14 | €44,861 | €44,914 | +€54 | +0.1% |
| Amounts payable | 17/49 | €17,512 | €19,675 | +€2,163 | +12.4% |
| Amounts payable within one year | 42/48 | €17,512 | €19,675 | +€2,163 | +12.4% |
| Trade debts | 44 | €4,605 | €3,799 | -€807 | -17.5% |
| Suppliers | 440/4 | €4,605 | €3,799 | -€807 | -17.5% |
| Taxes, remuneration and social security | 45 | €3,907 | €2,876 | -€1,031 | -26.4% |
| Taxes | 450/3 | €1,229 | €1,629 | +€400 | +32.6% |
| Remuneration and social security | 454/9 | €2,678 | €1,247 | -€1,431 | -53.4% |
| Other amounts payable | 47/48 | €9,000 | €13,000 | +€4,000 | +44.4% |
| Remuneration, social security and pensions | 62 | €2,403 | €2,376 | -€28 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €182 | €182 | = | 0.0% |
| Other operating charges | 640/8 | €577 | €640 | +€63 | +10.9% |
| Gross operating margin | 9900 | €15,228 | €10,789 | -€4,439 | -29.2% |
| Operating profit (loss) | 9901 | €12,066 | €7,592 | -€4,474 | -37.1% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €47 | €43 | -€4 | -8.4% |
| Recurring financial charges | 65 | €47 | €43 | -€4 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €12,024 | €7,549 | -€4,476 | -37.2% |
| Income taxes | 67/77 | €3,450 | €2,495 | -€954 | -27.7% |
| Profit (loss) for the period | 9904 | €8,575 | €5,054 | -€3,521 | -41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,575 | €5,054 | -€3,521 | -41.1% |
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 16 October 2026 via checked.be.