LA 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.
LA LINGUA
Largest movements
- Cash +€1,669
up €1,669 (+8.7%), from €19,188 to €20,857
mainly Net result for the year (+€2,418) and Depreciation (+€1,893)
- Receivables within one year -€1,441
down €1,441 (-6.6%), from €21,739 to €20,298
of which Trade receivables: -€3,737
- Deferred charges and accrued income +€753
new in 2025: €753
- Tangible fixed assets -€498
down €498 (-16.3%), from €3,048 to €2,550
of which Furniture and vehicles: -€1,641
- Reserves +€2,418
up €2,418 (+12.2%), from €19,862 to €22,280
- Trade debts -€1,276
down €1,276 (-16.6%), from €7,687 to €6,410
- Tax, wage and social debts -€659
down €659 (-7.7%), from €8,527 to €7,867
- Gross operating margin -€12,902
down €12,902 (-67.6%), from €19,074 to €6,172
- Taxes -€4,762
down €4,762 (-72.6%), from €6,561 to €1,799
- Depreciation -€336
down €336 (-15.1%), from €2,229 to €1,893
- Financial income +€282
up €282 (+95.1%), from €297 to €579
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 | €43,975 | €44,458 | +€482 | +1.1% |
| Fixed assets | 21/28 | €3,048 | €2,550 | -€498 | -16.3% |
| Tangible fixed assets | 22/27 | €3,048 | €2,550 | -€498 | -16.3% |
| Plant, machinery and equipment | 23 | - | €1,143 | +€1,143 | |
| Furniture and vehicles | 24 | €3,048 | €1,407 | -€1,641 | -53.8% |
| Current assets | 29/58 | €40,927 | €41,908 | +€980 | +2.4% |
| Amounts receivable within one year | 40/41 | €21,739 | €20,298 | -€1,441 | -6.6% |
| Trade receivables | 40 | €16,316 | €12,579 | -€3,737 | -22.9% |
| Other amounts receivable | 41 | €5,423 | €7,719 | +€2,296 | +42.3% |
| Cash at bank and in hand | 54/58 | €19,188 | €20,857 | +€1,669 | +8.7% |
| Deferred charges and accrued income | 490/1 | - | €753 | +€753 | |
| Total equity and liabilities | 10/49 | €43,975 | €44,458 | +€482 | +1.1% |
| Equity | 10/15 | €26,062 | €28,480 | +€2,418 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,862 | €22,280 | +€2,418 | +12.2% |
| Distributable reserves | 133 | €19,862 | €22,280 | +€2,418 | +12.2% |
| Amounts payable | 17/49 | €17,913 | €15,977 | -€1,936 | -10.8% |
| Amounts payable within one year | 42/48 | €17,913 | €15,977 | -€1,936 | -10.8% |
| Trade debts | 44 | €7,687 | €6,410 | -€1,276 | -16.6% |
| Suppliers | 440/4 | €7,687 | €6,410 | -€1,276 | -16.6% |
| Taxes, remuneration and social security | 45 | €8,527 | €7,867 | -€659 | -7.7% |
| Taxes | 450/3 | €8,527 | €7,867 | -€659 | -7.7% |
| Other amounts payable | 47/48 | €1,700 | €1,700 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,229 | €1,893 | -€336 | -15.1% |
| Other operating charges | 640/8 | €613 | €528 | -€85 | -13.8% |
| Gross operating margin | 9900 | €19,074 | €6,172 | -€12,902 | -67.6% |
| Operating profit (loss) | 9901 | €16,233 | €3,751 | -€12,482 | -76.9% |
| Financial income | 75/76B | €297 | €579 | +€282 | +95.1% |
| Recurring financial income | 75 | €297 | €579 | +€282 | +95.1% |
| Financial charges | 65/66B | €29 | €113 | +€84 | +293% |
| Recurring financial charges | 65 | €29 | €113 | +€84 | +293% |
| Profit (loss) for the period before taxes | 9903 | €16,501 | €4,217 | -€12,283 | -74.4% |
| Income taxes | 67/77 | €6,561 | €1,799 | -€4,762 | -72.6% |
| Profit (loss) for the period | 9904 | €9,940 | €2,418 | -€7,521 | -75.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,940 | €2,418 | -€7,521 | -75.7% |
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 18 October 2026 via checked.be.