LINGIER COMPUTERSERVICE: what changed
Two fiscal 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.
LINGIER COMPUTERSERVICE
Largest movements
- Cash +€25,848
up €25,848 (+19.6%), from €132,186 to €158,034
mainly Net result for the year (+€133,196) and Depreciation (+€29,532)
- Tangible fixed assets -€23,977
down €23,977 (-12.2%), from €196,785 to €172,808
of which Land and buildings: -€15,675
- Stocks and contracts -€14,176
down €14,176 (-25.6%), from €55,386 to €41,210
- Receivables within one year +€5,178
up €5,178 (+8.5%), from €61,196 to €66,374
of which Trade receivables: +€15,062
- Reserves +€100,303
up €100,303 (+55.4%), from €181,132 to €281,434
of which Distributable reserves: +€100,303
- Other debts -€93,786
down €93,786 (-40.6%), from €230,987 to €137,201
- Trade debts -€9,417
down €9,417 (-44.9%), from €20,976 to €11,559
- Profit (loss) carried forward -€7,546
no longer reported in 2025 (was €7,546)
- Gross operating margin +€52,027
up €52,027 (+26.8%), from €193,858 to €245,885
- Taxes +€17,694
up €17,694 (+36.6%), from €48,376 to €66,071
- Financial charges -€7,309
down €7,309 (-40.9%), from €17,873 to €10,564
- Depreciation +€3,061
up €3,061 (+11.6%), from €26,471 to €29,532
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.
Cash bridge derived
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 | €492,654 | €486,789 | -€5,864 | -1.2% |
| Fixed assets | 21/28 | €243,885 | €219,908 | -€23,977 | -9.8% |
| Tangible fixed assets | 22/27 | €196,785 | €172,808 | -€23,977 | -12.2% |
| Land and buildings | 22 | €159,735 | €144,060 | -€15,675 | -9.8% |
| Plant, machinery and equipment | 23 | €1,218 | €1,044 | -€174 | -14.3% |
| Furniture and vehicles | 24 | €35,833 | €27,705 | -€8,128 | -22.7% |
| Financial fixed assets | 28 | €47,100 | €47,100 | = | 0.0% |
| Current assets | 29/58 | €248,768 | €266,881 | +€18,113 | +7.3% |
| Stocks and contracts in progress | 3 | €55,386 | €41,210 | -€14,176 | -25.6% |
| Stocks | 30/36 | €55,386 | €41,210 | -€14,176 | -25.6% |
| Amounts receivable within one year | 40/41 | €61,196 | €66,374 | +€5,178 | +8.5% |
| Trade receivables | 40 | €36,090 | €51,152 | +€15,062 | +41.7% |
| Other amounts receivable | 41 | €25,106 | €15,222 | -€9,884 | -39.4% |
| Cash at bank and in hand | 54/58 | €132,186 | €158,034 | +€25,848 | +19.6% |
| Deferred charges and accrued income | 490/1 | - | €1,263 | +€1,263 | |
| Total equity and liabilities | 10/49 | €492,654 | €486,789 | -€5,864 | -1.2% |
| Equity | 10/15 | €207,278 | €300,034 | +€92,757 | +44.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €181,132 | €281,434 | +€100,303 | +55.4% |
| Tax-exempt reserves | 132 | €9,098 | €9,098 | = | 0.0% |
| Distributable reserves | 133 | €172,034 | €272,336 | +€100,303 | +58.3% |
| Profit (loss) carried forward | 14 | €7,546 | - | -€7,546 | |
| Amounts payable | 17/49 | €285,376 | €186,755 | -€98,621 | -34.6% |
| Amounts payable within one year | 42/48 | €285,376 | €186,755 | -€98,621 | -34.6% |
| Trade debts | 44 | €20,976 | €11,559 | -€9,417 | -44.9% |
| Suppliers | 440/4 | €20,976 | €11,559 | -€9,417 | -44.9% |
| Taxes, remuneration and social security | 45 | €33,413 | €37,995 | +€4,582 | +13.7% |
| Taxes | 450/3 | €33,413 | €34,006 | +€593 | +1.8% |
| Remuneration and social security | 454/9 | - | €3,989 | +€3,989 | |
| Other amounts payable | 47/48 | €230,987 | €137,201 | -€93,786 | -40.6% |
| Non-recurring operating income | 76A | €464 | - | -€464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,471 | €29,532 | +€3,061 | +11.6% |
| Other operating charges | 640/8 | €7,409 | €7,634 | +€226 | +3.0% |
| Gross operating margin | 9900 | €193,858 | €245,885 | +€52,027 | +26.8% |
| Operating profit (loss) | 9901 | €159,978 | €208,718 | +€48,740 | +30.5% |
| Financial income | 75/76B | €473 | €1,113 | +€640 | +135.2% |
| Recurring financial income | 75 | €473 | €1,113 | +€640 | +135.2% |
| Financial charges | 65/66B | €17,873 | €10,564 | -€7,309 | -40.9% |
| Recurring financial charges | 65 | €17,873 | €10,564 | -€7,309 | -40.9% |
| Profit (loss) for the period before taxes | 9903 | €142,578 | €199,267 | +€56,689 | +39.8% |
| Income taxes | 67/77 | €48,376 | €66,071 | +€17,694 | +36.6% |
| Profit (loss) for the period | 9904 | €94,201 | €133,196 | +€38,995 | +41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €94,201 | €133,196 | +€38,995 | +41.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.