LING TUNG: 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.
LING TUNG
Largest movements
- Cash -€18,402
down €18,402 (-34.0%), from €54,053 to €35,651
mainly Other debts (-€11,188) and Accrued charges and deferred income (-€2,155)
- Receivables within one year +€1,354
up €1,354 (+416%), from €325 to €1,679
of which Other amounts receivable: +€1,408
- Other debts -€11,188
down €11,188 (-96.9%), from €11,546 to €358
- Accrued charges and deferred income -€2,155
down €2,155 (-87.4%), from €2,467 to €312
- Tax, wage and social debts -€1,633
no longer reported in 2025 (was €1,633)
of which Taxes: -€1,527
- Trade debts -€1,343
down €1,343 (-86.8%), from €1,546 to €204
- Profit (loss) carried forward -€729
new in 2025: -€729
- Gross operating margin -€59,278
down €59,278 (-99.3%), from €59,686 to €408
- Staff costs -€31,103
down €31,103 (-98.8%), from €31,487 to €384
- Taxes -€1,527
no longer reported in 2025 (was €1,527)
- Financial charges -€659
down €659 (-94.0%), from €701 to €42
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 | €54,378 | €37,330 | -€17,048 | -31.4% |
| Current assets | 29/58 | €54,378 | €37,330 | -€17,048 | -31.4% |
| Amounts receivable within one year | 40/41 | €325 | €1,679 | +€1,354 | +416% |
| Trade receivables | 40 | €54 | - | -€54 | |
| Other amounts receivable | 41 | €271 | €1,679 | +€1,408 | +520% |
| Cash at bank and in hand | 54/58 | €54,053 | €35,651 | -€18,402 | -34.0% |
| Total equity and liabilities | 10/49 | €54,378 | €37,330 | -€17,048 | -31.4% |
| Equity | 10/15 | €37,186 | €36,457 | -€729 | -2.0% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €18,286 | €18,286 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €16,396 | €16,396 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€729 | -€729 | |
| Amounts payable | 17/49 | €17,192 | €873 | -€16,319 | -94.9% |
| Amounts payable within one year | 42/48 | €14,725 | €561 | -€14,164 | -96.2% |
| Trade debts | 44 | €1,546 | €204 | -€1,343 | -86.8% |
| Suppliers | 440/4 | €1,546 | €204 | -€1,343 | -86.8% |
| Taxes, remuneration and social security | 45 | €1,633 | - | -€1,633 | |
| Taxes | 450/3 | €1,527 | - | -€1,527 | |
| Remuneration and social security | 454/9 | €106 | - | -€106 | |
| Other amounts payable | 47/48 | €11,546 | €358 | -€11,188 | -96.9% |
| Accrued charges and deferred income | 492/3 | €2,467 | €312 | -€2,155 | -87.4% |
| Non-recurring operating income | 76A | €6,530 | - | -€6,530 | |
| Remuneration, social security and pensions | 62 | €31,487 | €384 | -€31,103 | -98.8% |
| Other operating charges | 640/8 | €1,069 | €712 | -€357 | -33.4% |
| Non-recurring operating charges | 66A | €7,251 | - | -€7,251 | |
| Gross operating margin | 9900 | €59,686 | €408 | -€59,278 | -99.3% |
| Operating profit (loss) | 9901 | €19,879 | -€687 | -€20,567 | |
| Financial income | 75/76B | €8 | €0 | -€7 | -96.1% |
| Recurring financial income | 75 | €8 | €0 | -€7 | -96.1% |
| Financial charges | 65/66B | €701 | €42 | -€659 | -94.0% |
| Recurring financial charges | 65 | €701 | €42 | -€659 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €19,186 | -€729 | -€19,915 | |
| Income taxes | 67/77 | €1,527 | - | -€1,527 | |
| Profit (loss) for the period | 9904 | €17,659 | -€729 | -€18,389 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,659 | -€729 | -€18,389 |
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 20 October 2026 via checked.be.