ISA 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.
ISA LINGUA
Largest movements
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€19,406
up €19,406 (+22.2%), from €87,602 to €107,007
mainly Other debts (+€119,328) and Net result for the year (+€55,033)
- Receivables within one year +€8,283
up €8,283 (+27.0%), from €30,662 to €38,945
of which Other amounts receivable: +€4,448
- Tangible fixed assets -€4,132
down €4,132 (-20.0%), from €20,709 to €16,576
- Receivables after one year -€4,000
down €4,000 (-14.3%), from €28,000 to €24,000
- Profit (loss) carried forward -€140,967
down €140,967 (-71.7%), from €196,518 to €55,551
- Other debts +€119,328
up €119,328 (+2,344%), from €5,091 to €124,419
- Tax, wage and social debts -€8,924
down €8,924 (-75.7%), from €11,794 to €2,871
- Gross operating margin -€4,133
down €4,133 (-4.8%), from €86,941 to €82,807
- Financial income -€2,159
down €2,159 (-72.8%), from €2,964 to €805
- Taxes +€1,631
up €1,631 (+8.6%), from €18,932 to €20,563
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 | €219,521 | €189,420 | -€30,101 | -13.7% |
| Fixed assets | 21/28 | €20,709 | €16,576 | -€4,132 | -20.0% |
| Tangible fixed assets | 22/27 | €20,709 | €16,576 | -€4,132 | -20.0% |
| Furniture and vehicles | 24 | €20,709 | €16,576 | -€4,132 | -20.0% |
| Current assets | 29/58 | €198,812 | €172,844 | -€25,968 | -13.1% |
| Amounts receivable after more than one year | 29 | €28,000 | €24,000 | -€4,000 | -14.3% |
| Other amounts receivable | 291 | €28,000 | €24,000 | -€4,000 | -14.3% |
| Amounts receivable within one year | 40/41 | €30,662 | €38,945 | +€8,283 | +27.0% |
| Trade receivables | 40 | €22,662 | €26,497 | +€3,835 | +16.9% |
| Other amounts receivable | 41 | €8,000 | €12,448 | +€4,448 | +55.6% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €87,602 | €107,007 | +€19,406 | +22.2% |
| Deferred charges and accrued income | 490/1 | €2,549 | €2,892 | +€343 | +13.5% |
| Total equity and liabilities | 10/49 | €219,521 | €189,420 | -€30,101 | -13.7% |
| Equity | 10/15 | €201,518 | €60,551 | -€140,967 | -70.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,518 | €55,551 | -€140,967 | -71.7% |
| Amounts payable | 17/49 | €18,003 | €128,869 | +€110,866 | +616% |
| Amounts payable within one year | 42/48 | €18,003 | €128,869 | +€110,866 | +616% |
| Trade debts | 44 | €1,118 | €1,580 | +€462 | +41.3% |
| Suppliers | 440/4 | €1,118 | €1,580 | +€462 | +41.3% |
| Taxes, remuneration and social security | 45 | €11,794 | €2,871 | -€8,924 | -75.7% |
| Taxes | 450/3 | €11,794 | €2,871 | -€8,924 | -75.7% |
| Other amounts payable | 47/48 | €5,091 | €124,419 | +€119,328 | +2,344% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,205 | €6,895 | +€690 | +11.1% |
| Other operating charges | 640/8 | €741 | €827 | +€86 | +11.5% |
| Gross operating margin | 9900 | €86,941 | €82,807 | -€4,133 | -4.8% |
| Operating profit (loss) | 9901 | €79,995 | €75,086 | -€4,909 | -6.1% |
| Financial income | 75/76B | €2,964 | €805 | -€2,159 | -72.8% |
| Recurring financial income | 75 | €2,964 | €805 | -€2,159 | -72.8% |
| Financial charges | 65/66B | €133 | €295 | +€162 | +122% |
| Recurring financial charges | 65 | €133 | €295 | +€162 | +122% |
| Profit (loss) for the period before taxes | 9903 | €82,826 | €75,596 | -€7,230 | -8.7% |
| Income taxes | 67/77 | €18,932 | €20,563 | +€1,631 | +8.6% |
| Profit (loss) for the period | 9904 | €63,895 | €55,033 | -€8,861 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €63,895 | €55,033 | -€8,861 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.