a LUSOLINGUA: 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.
a LUSOLINGUA
Largest movements
- Cash +€3,034
up €3,034 (+14.4%), from €21,022 to €24,056
mainly Trade debts (+€5,346) and Depreciation (+€615)
- Tangible fixed assets -€615
down €615 (-25.0%), from €2,462 to €1,846
- Trade debts +€5,346
up €5,346 (+67.1%), from €7,964 to €13,310
- Profit (loss) carried forward -€2,728
down €2,728 (-23.2%), from -€11,740 to -€14,468
- Taxes -€4,354
no longer reported in 2025 (was €4,354)
- Gross operating margin -€3,157
down €3,157, from €1,708 to -€1,449
- Other operating charges -€260
down €260 (-34.4%), from €756 to €496
- Financial charges -€19
down €19 (-10.4%), from €186 to €167
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 | €48,634 | €51,052 | +€2,419 | +5.0% |
| Fixed assets | 21/28 | €2,612 | €1,996 | -€615 | -23.6% |
| Tangible fixed assets | 22/27 | €2,462 | €1,846 | -€615 | -25.0% |
| Plant, machinery and equipment | 23 | €2,462 | €1,846 | -€615 | -25.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €46,022 | €49,056 | +€3,034 | +6.6% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,022 | €24,056 | +€3,034 | +14.4% |
| Total equity and liabilities | 10/49 | €48,634 | €51,052 | +€2,419 | +5.0% |
| Equity | 10/15 | €8,720 | €5,992 | -€2,728 | -31.3% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,740 | -€14,468 | -€2,728 | -23.2% |
| Amounts payable | 17/49 | €39,914 | €45,060 | +€5,147 | +12.9% |
| Amounts payable within one year | 42/48 | €39,914 | €45,060 | +€5,147 | +12.9% |
| Trade debts | 44 | €7,964 | €13,310 | +€5,346 | +67.1% |
| Suppliers | 440/4 | €7,964 | €13,310 | +€5,346 | +67.1% |
| Taxes, remuneration and social security | 45 | €1,278 | €1,023 | -€255 | -19.9% |
| Taxes | 450/3 | €1,278 | €1,023 | -€255 | -19.9% |
| Other amounts payable | 47/48 | €30,672 | €30,727 | +€55 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €615 | €615 | = | 0.0% |
| Other operating charges | 640/8 | €756 | €496 | -€260 | -34.4% |
| Gross operating margin | 9900 | €1,708 | -€1,449 | -€3,157 | |
| Operating profit (loss) | 9901 | €336 | -€2,561 | -€2,897 | |
| Financial charges | 65/66B | €186 | €167 | -€19 | -10.4% |
| Recurring financial charges | 65 | €186 | €167 | -€19 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €150 | -€2,728 | -€2,878 | |
| Income taxes | 67/77 | €4,354 | - | -€4,354 | |
| Profit (loss) for the period | 9904 | -€4,204 | -€2,728 | +€1,476 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,204 | -€2,728 | +€1,476 | +35.1% |
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 14 October 2026 via checked.be.