ETIS Lingua: what changed
ETIS Lingua
Largest movements
- Cash -€2,052
down €2,052 (-6.7%), from €30,657 to €28,605
mainly Contributions, distributions and other (-€35,294) and Trade debts (-€4,849)
- Reserves -€21,039
down €21,039 (-83.2%), from €25,290 to €4,251
- Tax, wage and social debts +€11,850
up €11,850 (+66.8%), from €17,738 to €29,588
of which Remuneration and social security: +€8,302
- Other debts +€11,519
new in 2025: €11,519
- Trade debts -€4,849
down €4,849 (-81.0%), from €5,990 to €1,140
- Gross operating margin +€2,715
up €2,715 (+13.5%), from €20,148 to €22,863
- Taxes +€2,150
up €2,150 (+45.0%), from €4,773 to €6,923
- Other operating charges +€462
up €462 (+110%), from €419 to €881
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,018 | €51,497 | -€2,520 | -4.7% |
| Fixed assets | 21/28 | €1,467 | €949 | -€518 | -35.3% |
| Intangible fixed assets | 21 | €1,032 | €712 | -€320 | -31.0% |
| Tangible fixed assets | 22/27 | €435 | €237 | -€198 | -45.6% |
| Furniture and vehicles | 24 | €435 | €237 | -€198 | -45.6% |
| Current assets | 29/58 | €52,551 | €50,549 | -€2,002 | -3.8% |
| Amounts receivable within one year | 40/41 | €21,523 | €21,483 | -€40 | -0.2% |
| Trade receivables | 40 | €19,692 | €21,483 | +€1,791 | +9.1% |
| Other amounts receivable | 41 | €1,831 | - | -€1,831 | |
| Cash at bank and in hand | 54/58 | €30,657 | €28,605 | -€2,052 | -6.7% |
| Deferred charges and accrued income | 490/1 | €371 | €461 | +€89 | +24.1% |
| Total equity and liabilities | 10/49 | €54,018 | €51,497 | -€2,520 | -4.7% |
| Equity | 10/15 | €30,290 | €9,251 | -€21,039 | -69.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €25,290 | €4,251 | -€21,039 | -83.2% |
| Distributable reserves | 133 | €25,290 | €4,251 | -€21,039 | -83.2% |
| Amounts payable | 17/49 | €23,728 | €42,247 | +€18,519 | +78.0% |
| Amounts payable within one year | 42/48 | €23,728 | €42,247 | +€18,519 | +78.0% |
| Trade debts | 44 | €5,990 | €1,140 | -€4,849 | -81.0% |
| Suppliers | 440/4 | €5,990 | €1,140 | -€4,849 | -81.0% |
| Taxes, remuneration and social security | 45 | €17,738 | €29,588 | +€11,850 | +66.8% |
| Taxes | 450/3 | €2,083 | €5,630 | +€3,548 | +170% |
| Remuneration and social security | 454/9 | €15,655 | €23,957 | +€8,302 | +53.0% |
| Other amounts payable | 47/48 | - | €11,519 | +€11,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €518 | €518 | = | 0.0% |
| Other operating charges | 640/8 | €419 | €881 | +€462 | +110% |
| Gross operating margin | 9900 | €20,148 | €22,863 | +€2,715 | +13.5% |
| Operating profit (loss) | 9901 | €19,211 | €21,464 | +€2,253 | +11.7% |
| Financial income | 75/76B | €26 | €78 | +€52 | +201% |
| Recurring financial income | 75 | €26 | €78 | +€52 | +201% |
| Financial charges | 65/66B | €172 | €364 | +€193 | +112% |
| Recurring financial charges | 65 | €172 | €364 | +€193 | +112% |
| Profit (loss) for the period before taxes | 9903 | €19,065 | €21,178 | +€2,112 | +11.1% |
| Income taxes | 67/77 | €4,773 | €6,923 | +€2,150 | +45.0% |
| Profit (loss) for the period | 9904 | €14,293 | €14,255 | -€38 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,293 | €14,255 | -€38 | -0.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.