LINGIT: 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.
LINGIT
Largest movements
- Receivables within one year +€14,753
up €14,753 (+70.5%), from €20,926 to €35,680
of which Trade receivables: +€14,787
- Tangible fixed assets +€7,484
up €7,484 (+50.2%), from €14,902 to €22,387
of which Furniture and vehicles: +€7,253
- Cash -€7,363
down €7,363 (-13.2%), from €55,886 to €48,523
mainly Contributions, distributions and other (-€61,838) and Receivables within one year (-€14,753)
- Other debts +€19,648
up €19,648 (+28.1%), from €70,038 to €89,686
- Current portion of long-term debt -€3,763
down €3,763 (-74.4%), from €5,057 to €1,294
- Debts after one year -€1,294
down €1,294 (-100%), from €1,294 to €0
- Gross operating margin +€5,648
up €5,648 (+6.9%), from €81,438 to €87,085
- Depreciation +€1,886
up €1,886 (+98.0%), from €1,924 to €3,811
- Taxes +€942
up €942 (+5.3%), from €17,937 to €18,879
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 | €92,792 | €107,499 | +€14,707 | +15.8% |
| Fixed assets | 21/28 | €14,902 | €22,387 | +€7,484 | +50.2% |
| Tangible fixed assets | 22/27 | €14,902 | €22,387 | +€7,484 | +50.2% |
| Plant, machinery and equipment | 23 | €1,749 | €2,056 | +€307 | +17.5% |
| Furniture and vehicles | 24 | - | €7,253 | +€7,253 | |
| Other tangible fixed assets | 26 | €13,153 | €13,078 | -€75 | -0.6% |
| Current assets | 29/58 | €77,890 | €85,112 | +€7,223 | +9.3% |
| Amounts receivable within one year | 40/41 | €20,926 | €35,680 | +€14,753 | +70.5% |
| Trade receivables | 40 | €20,892 | €35,680 | +€14,787 | +70.8% |
| Other amounts receivable | 41 | €34 | €0 | -€34 | -100% |
| Cash at bank and in hand | 54/58 | €55,886 | €48,523 | -€7,363 | -13.2% |
| Deferred charges and accrued income | 490/1 | €1,077 | €910 | -€167 | -15.5% |
| Total equity and liabilities | 10/49 | €92,792 | €107,499 | +€14,707 | +15.8% |
| Equity | 10/15 | €6,838 | €6,838 | = | 0.0% |
| Contributions | 10/11 | €5,429 | €5,429 | = | 0.0% |
| Reserves | 13 | €1,409 | €1,409 | = | 0.0% |
| Distributable reserves | 133 | €1,409 | €1,409 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €85,954 | €100,661 | +€14,707 | +17.1% |
| Amounts payable after more than one year | 17 | €1,294 | €0 | -€1,294 | -100% |
| Financial debts | 170/4 | €1,294 | €0 | -€1,294 | -100% |
| Amounts payable within one year | 42/48 | €84,305 | €100,211 | +€15,906 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €5,057 | €1,294 | -€3,763 | -74.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,817 | €4,350 | +€534 | +14.0% |
| Suppliers | 440/4 | €3,817 | €4,350 | +€534 | +14.0% |
| Taxes, remuneration and social security | 45 | €5,393 | €4,880 | -€512 | -9.5% |
| Taxes | 450/3 | €5,393 | €4,880 | -€512 | -9.5% |
| Other amounts payable | 47/48 | €70,038 | €89,686 | +€19,648 | +28.1% |
| Accrued charges and deferred income | 492/3 | €355 | €450 | +€95 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,924 | €3,811 | +€1,886 | +98.0% |
| Other operating charges | 640/8 | €1,940 | €1,803 | -€137 | -7.0% |
| Gross operating margin | 9900 | €81,438 | €87,085 | +€5,648 | +6.9% |
| Operating profit (loss) | 9901 | €77,573 | €81,471 | +€3,898 | +5.0% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100% |
| Financial charges | 65/66B | €814 | €754 | -€60 | -7.4% |
| Recurring financial charges | 65 | €814 | €754 | -€60 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €76,819 | €80,717 | +€3,898 | +5.1% |
| Income taxes | 67/77 | €17,937 | €18,879 | +€942 | +5.3% |
| Profit (loss) for the period | 9904 | €58,882 | €61,838 | +€2,956 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,882 | €61,838 | +€2,956 | +5.0% |
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 15 October 2026 via checked.be.