LINGENOYEN: 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.
LINGENOYEN
Largest movements
- Cash +€89,049
up €89,049 (+41.7%), from €213,792 to €302,842
mainly Receivables within one year (+€58,314) and Net result for the year (+€34,259)
- Receivables within one year -€58,314
down €58,314 (-19.9%), from €293,235 to €234,920
of which Trade receivables: -€58,143
- Profit (loss) carried forward +€34,259
up €34,259 (+7.6%), from €453,417 to €487,676
- Gross operating margin +€8,289
up €8,289 (+17.5%), from €47,333 to €55,623
- Taxes +€1,786
up €1,786 (+18.5%), from €9,634 to €11,420
- Other operating charges +€1,251
up €1,251 (+14.7%), from €8,531 to €9,782
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 | €593,948 | €624,683 | +€30,735 | +5.2% |
| Fixed assets | 21/28 | €86,921 | €86,921 | = | 0.0% |
| Tangible fixed assets | 22/27 | €86,921 | €86,921 | = | 0.0% |
| Land and buildings | 22 | €86,176 | €86,176 | = | 0.0% |
| Plant, machinery and equipment | 23 | €745 | €745 | = | 0.0% |
| Current assets | 29/58 | €507,027 | €537,762 | +€30,735 | +6.1% |
| Amounts receivable within one year | 40/41 | €293,235 | €234,920 | -€58,314 | -19.9% |
| Trade receivables | 40 | €59,989 | €1,846 | -€58,143 | -96.9% |
| Other amounts receivable | 41 | €233,245 | €233,074 | -€171 | -0.1% |
| Cash at bank and in hand | 54/58 | €213,792 | €302,842 | +€89,049 | +41.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €593,948 | €624,683 | +€30,735 | +5.2% |
| Equity | 10/15 | €589,794 | €624,053 | +€34,259 | +5.8% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,430 | €12,430 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,430 | €12,430 | = | 0.0% |
| Legal reserve | 130 | €12,430 | €12,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €453,417 | €487,676 | +€34,259 | +7.6% |
| Amounts payable | 17/49 | €4,154 | €630 | -€3,524 | -84.8% |
| Amounts payable within one year | 42/48 | €4,154 | €630 | -€3,524 | -84.8% |
| Trade debts | 44 | €4,154 | €0 | -€4,154 | -100% |
| Suppliers | 440/4 | €4,154 | €0 | -€4,154 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €630 | +€630 | |
| Taxes | 450/3 | €0 | €630 | +€630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €85 | €0 | -€85 | -100% |
| Other operating charges | 640/8 | €8,531 | €9,782 | +€1,251 | +14.7% |
| Gross operating margin | 9900 | €47,333 | €55,623 | +€8,289 | +17.5% |
| Operating profit (loss) | 9901 | €38,717 | €45,840 | +€7,123 | +18.4% |
| Financial income | 75/76B | - | €90 | +€90 | |
| Recurring financial income | 75 | - | €90 | +€90 | |
| Financial charges | 65/66B | €182 | €251 | +€69 | +37.7% |
| Recurring financial charges | 65 | €182 | €251 | +€69 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €38,535 | €45,679 | +€7,144 | +18.5% |
| Income taxes | 67/77 | €9,634 | €11,420 | +€1,786 | +18.5% |
| Profit (loss) for the period | 9904 | €28,901 | €34,259 | +€5,358 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,901 | €34,259 | +€5,358 | +18.5% |
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 24 October 2026 via checked.be.