LINGIER & PARTNERS: 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.
LINGIER & PARTNERS
Largest movements
- Receivables within one year +€110,083
up €110,083 (+27.5%), from €399,952 to €510,035
of which Other amounts receivable: +€106,274
- Cash -€21,525
down €21,525 (-95.2%), from €22,613 to €1,088
mainly Receivables within one year (-€110,083) and Accrued charges and deferred income (-€6,500)
- Other debts +€88,723
up €88,723 (+14.0%), from €633,817 to €722,540
- Financial charges -€26,940
down €26,940 (-99.4%), from €27,096 to €156
of which Non-recurring financial charges: -€21,907
- Gross operating margin +€18,667
up €18,667, from -€16,996 to €1,671
- Purchases and services -€6,692
down €6,692 (-31.5%), from €21,254 to €14,562
- Financial income -€6,235
no longer reported in 2025 (was €6,235)
- Other operating charges +€324
up €324 (+27.6%), from €1,175 to €1,499
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 | €669,476 | €755,692 | +€86,216 | +12.9% |
| Fixed assets | 21/28 | €100,643 | €100,409 | -€234 | -0.2% |
| Tangible fixed assets | 22/27 | €643 | €409 | -€234 | -36.4% |
| Furniture and vehicles | 24 | €643 | €409 | -€234 | -36.4% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €568,833 | €655,283 | +€86,450 | +15.2% |
| Stocks and contracts in progress | 3 | €146,268 | €143,364 | -€2,904 | -2.0% |
| Stocks | 30/36 | €146,268 | €143,364 | -€2,904 | -2.0% |
| Amounts receivable within one year | 40/41 | €399,952 | €510,035 | +€110,083 | +27.5% |
| Trade receivables | 40 | - | €3,809 | +€3,809 | |
| Other amounts receivable | 41 | €399,952 | €506,226 | +€106,274 | +26.6% |
| Cash at bank and in hand | 54/58 | €22,613 | €1,088 | -€21,525 | -95.2% |
| Deferred charges and accrued income | 490/1 | - | €796 | +€796 | |
| Total equity and liabilities | 10/49 | €669,476 | €755,692 | +€86,216 | +12.9% |
| Equity | 10/15 | -€149,174 | -€150,048 | -€874 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €28,207 | €28,207 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €26,347 | €26,347 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€195,981 | -€196,855 | -€874 | -0.4% |
| Amounts payable | 17/49 | €818,650 | €905,740 | +€87,090 | +10.6% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €637,150 | €730,740 | +€93,590 | +14.7% |
| Trade debts | 44 | €2,698 | €6,909 | +€4,211 | +156% |
| Suppliers | 440/4 | €2,698 | €6,909 | +€4,211 | +156% |
| Taxes, remuneration and social security | 45 | €635 | €1,291 | +€656 | +103% |
| Taxes | 450/3 | €635 | €1,291 | +€656 | +103% |
| Other amounts payable | 47/48 | €633,817 | €722,540 | +€88,723 | +14.0% |
| Accrued charges and deferred income | 492/3 | €6,500 | - | -€6,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €21,254 | €14,562 | -€6,692 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58 | €234 | +€176 | +303% |
| Other operating charges | 640/8 | €1,175 | €1,499 | +€324 | +27.6% |
| Gross operating margin | 9900 | -€16,996 | €1,671 | +€18,667 | |
| Operating profit (loss) | 9901 | -€18,229 | -€62 | +€18,167 | +99.7% |
| Financial income | 75/76B | €6,235 | - | -€6,235 | |
| Recurring financial income | 75 | €6,235 | - | -€6,235 | |
| Financial charges | 65/66B | €27,096 | €156 | -€26,940 | -99.4% |
| Recurring financial charges | 65 | €5,033 | €156 | -€4,877 | -96.9% |
| Non-recurring financial charges | 66B | €22,063 | €156 | -€21,907 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€39,090 | -€218 | +€38,872 | +99.4% |
| Income taxes | 67/77 | €933 | €656 | -€277 | -29.7% |
| Profit (loss) for the period | 9904 | -€40,023 | -€874 | +€39,149 | +97.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,023 | -€874 | +€39,149 | +97.8% |
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.