LingK: 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.
LingK
Largest movements
- Tangible fixed assets -€13,099
down €13,099 (-15.2%), from €86,305 to €73,207
of which Furniture and vehicles: -€12,541
- Deferred charges and accrued income -€12,726
down €12,726 (-75.6%), from €16,824 to €4,097
- Debts after one year -€20,100
down €20,100 (-34.7%), from €57,860 to €37,760
- Trade debts -€17,303
down €17,303 (-83.1%), from €20,831 to €3,528
- Other debts +€16,611
up €16,611 (+681.7%), from €2,437 to €19,048
- Profit (loss) carried forward -€10,002
down €10,002 (-198.0%), from -€5,051 to -€15,053
- Tax, wage and social debts +€5,072
up €5,072 (+146.0%), from €3,473 to €8,544
- Gross operating margin -€6,592
down €6,592 (-34.3%), from €19,206 to €12,615
- Financial income +€4,782
up €4,782 (+292.6%), from €1,634 to €6,417
- Depreciation +€2,810
up €2,810 (+12.6%), from €22,251 to €25,061
- Financial charges -€233
down €233 (-6.6%), from €3,519 to €3,286
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 | €215,980 | €191,636 | -€24,343 | -11.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €86,305 | €73,207 | -€13,099 | -15.2% |
| Tangible fixed assets | 22/27 | €86,305 | €73,207 | -€13,099 | -15.2% |
| Plant, machinery and equipment | 23 | €1,650 | €1,093 | -€558 | -33.8% |
| Furniture and vehicles | 24 | €84,655 | €72,114 | -€12,541 | -14.8% |
| Current assets | 29/58 | €129,674 | €118,430 | -€11,245 | -8.7% |
| Amounts receivable within one year | 40/41 | €46,976 | €45,737 | -€1,239 | -2.6% |
| Trade receivables | 40 | €42,241 | €40,988 | -€1,253 | -3.0% |
| Other amounts receivable | 41 | €4,735 | €4,749 | +€14 | +0.3% |
| Current investments | 50/53 | €48,871 | €49,544 | +€673 | +1.4% |
| Cash at bank and in hand | 54/58 | €17,003 | €19,051 | +€2,048 | +12.0% |
| Deferred charges and accrued income | 490/1 | €16,824 | €4,097 | -€12,726 | -75.6% |
| Total equity and liabilities | 10/49 | €215,980 | €191,636 | -€24,343 | -11.3% |
| Equity | 10/15 | €111,573 | €101,572 | -€10,002 | -9.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €110,424 | €110,424 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,924 | €3,924 | = | 0.0% |
| Distributable reserves | 133 | €106,500 | €106,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,051 | -€15,053 | -€10,002 | -198.0% |
| Amounts payable | 17/49 | €104,406 | €90,065 | -€14,341 | -13.7% |
| Amounts payable after more than one year | 17 | €57,860 | €37,760 | -€20,100 | -34.7% |
| Financial debts | 170/4 | €57,860 | €37,760 | -€20,100 | -34.7% |
| Amounts payable within one year | 42/48 | €46,250 | €51,220 | +€4,970 | +10.7% |
| Current portion of amounts payable after more than one year | 42 | €19,510 | €20,100 | +€590 | +3.0% |
| Trade debts | 44 | €20,831 | €3,528 | -€17,303 | -83.1% |
| Suppliers | 440/4 | €20,831 | €3,528 | -€17,303 | -83.1% |
| Taxes, remuneration and social security | 45 | €3,473 | €8,544 | +€5,072 | +146.0% |
| Taxes | 450/3 | €3,473 | €8,544 | +€5,072 | +146.0% |
| Other amounts payable | 47/48 | €2,437 | €19,048 | +€16,611 | +681.7% |
| Accrued charges and deferred income | 492/3 | €296 | €1,084 | +€788 | +265.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,251 | €25,061 | +€2,810 | +12.6% |
| Other operating charges | 640/8 | €574 | €544 | -€30 | -5.2% |
| Gross operating margin | 9900 | €19,206 | €12,615 | -€6,592 | -34.3% |
| Operating profit (loss) | 9901 | -€3,618 | -€12,990 | -€9,372 | -259.0% |
| Financial income | 75/76B | €1,634 | €6,417 | +€4,782 | +292.6% |
| Recurring financial income | 75 | €1,634 | €6,417 | +€4,782 | +292.6% |
| Financial charges | 65/66B | €3,519 | €3,286 | -€233 | -6.6% |
| Recurring financial charges | 65 | €3,519 | €3,286 | -€233 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,503 | -€9,860 | -€4,357 | -79.2% |
| Income taxes | 67/77 | €320 | €142 | -€178 | -55.6% |
| Profit (loss) for the period | 9904 | -€5,822 | -€10,002 | -€4,180 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,822 | -€10,002 | -€4,180 | -71.8% |
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.