LINGIER CONSULTANCY & MANAGEMENT: what changed
What changed
LINGIER CONSULTANCY & MANAGEMENT
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€4,074
2024 · -€26,140+€30,215
Equity
€324,861
2024 · €320,787+€4,074
Cash
€3,270
2024 · €6,826-€3,556
Balance sheet total
€840,492
2024 · €862,523-€22,030
Largest movements
Assets
- Tangible fixed assets -€43,722
down €43,722 (-5.1%), from €855,697 to €811,975
of which Land and buildings: -€22,985
- Receivables within one year +€20,119
new in 2025: €20,119
Equity and liabilities
- Debts after one year -€35,714
down €35,714 (-11.1%), from €320,714 to €285,000
- Other debts +€13,387
up €13,387 (+7.6%), from €175,593 to €188,980
Income statement
- Depreciation -€17,227
down €17,227 (-37.6%), from €45,834 to €28,607
- Gross operating margin +€12,158
up €12,158 (+38.7%), from €31,444 to €43,602
- Other operating charges -€4,854
down €4,854 (-57.5%), from €8,437 to €3,583
- Financial charges -€1,499
down €1,499 (-45.3%), from €3,312 to €1,813
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€26,140
Gross operating margin
+€12,158
Depreciation
+€17,227
Other operating charges
+€4,854
Other operating items
-€5,524
Financial income
+€0
Financial charges
+€1,499
Result 2025
€4,074
raises the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,043
Investment
+€15,115
Financing
-€35,714
Cash 2024
€6,826
From operations (derived)
+€17,043
Net result for the year
+€4,074
Depreciation
+€28,607
Receivables within one year
-€20,119
Deferred charges and accrued income
-€5,129
Trade debts
-€1,663
Tax, wage and social debts
-€2,114
Other debts
+€13,387
Investment (derived)
+€15,115
Investment in fixed assets (net)
+€15,115
Financing
-€35,714
Debts after one year
-€35,714
Cash 2025
€3,270
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €862,523 | €840,492 | -€22,030 | -2.6% |
| Fixed assets | 21/28 | €855,697 | €811,975 | -€43,722 | -5.1% |
| Tangible fixed assets | 22/27 | €855,697 | €811,975 | -€43,722 | -5.1% |
| Land and buildings | 22 | €824,878 | €801,893 | -€22,985 | -2.8% |
| Plant, machinery and equipment | 23 | €9,005 | €10,082 | +€1,076 | +12.0% |
| Furniture and vehicles | 24 | €21,813 | €0 | -€21,813 | -100% |
| Current assets | 29/58 | €6,826 | €28,518 | +€21,692 | +318% |
| Amounts receivable within one year | 40/41 | - | €20,119 | +€20,119 | |
| Trade receivables | 40 | - | €20,119 | +€20,119 | |
| Cash at bank and in hand | 54/58 | €6,826 | €3,270 | -€3,556 | -52.1% |
| Deferred charges and accrued income | 490/1 | - | €5,129 | +€5,129 | |
| Total equity and liabilities | 10/49 | €862,523 | €840,492 | -€22,030 | -2.6% |
| Equity | 10/15 | €320,787 | €324,861 | +€4,074 | +1.3% |
| Contributions | 10/11 | €318,600 | €318,600 | = | 0.0% |
| Reserves | 13 | €57,762 | €57,762 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,157 | €1,157 | = | 0.0% |
| Distributable reserves | 133 | €56,605 | €56,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,575 | -€51,501 | +€4,074 | +7.3% |
| Amounts payable | 17/49 | €541,736 | €515,631 | -€26,105 | -4.8% |
| Amounts payable after more than one year | 17 | €320,714 | €285,000 | -€35,714 | -11.1% |
| Financial debts | 170/4 | €320,714 | €285,000 | -€35,714 | -11.1% |
| Amounts payable within one year | 42/48 | €221,021 | €230,631 | +€9,610 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €35,714 | €35,714 | = | 0.0% |
| Trade debts | 44 | €6,155 | €4,492 | -€1,663 | -27.0% |
| Suppliers | 440/4 | €6,155 | €4,492 | -€1,663 | -27.0% |
| Taxes, remuneration and social security | 45 | €3,559 | €1,445 | -€2,114 | -59.4% |
| Taxes | 450/3 | €3,559 | €1,445 | -€2,114 | -59.4% |
| Other amounts payable | 47/48 | €175,593 | €188,980 | +€13,387 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,834 | €28,607 | -€17,227 | -37.6% |
| Other operating charges | 640/8 | €8,437 | €3,583 | -€4,854 | -57.5% |
| Non-recurring operating charges | 66A | - | €5,524 | +€5,524 | |
| Gross operating margin | 9900 | €31,444 | €43,602 | +€12,158 | +38.7% |
| Operating profit (loss) | 9901 | -€22,828 | €5,888 | +€28,715 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,312 | €1,813 | -€1,499 | -45.3% |
| Recurring financial charges | 65 | €3,312 | €1,813 | -€1,499 | -45.3% |
| Profit (loss) for the period before taxes | 9903 | -€26,140 | €4,074 | +€30,215 | |
| Profit (loss) for the period | 9904 | -€26,140 | €4,074 | +€30,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,140 | €4,074 | +€30,215 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.