Lingorithmics: 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.
Lingorithmics
Largest movements
- Cash +€13,720
up €13,720 (+841%), from €1,632 to €15,353
mainly Net result for the year (+€16,856) and Tax, wage and social debts (+€5,386)
- Receivables within one year +€8,024
new in 2025: €8,024
- Deferred charges and accrued income +€487
up €487 (+27.7%), from €1,760 to €2,248
- Profit (loss) carried forward +€16,856
up €16,856 (+1,959%), from €860 to €17,717
- Tax, wage and social debts +€5,386
up €5,386 (+385%), from €1,398 to €6,783
- Gross operating margin +€20,305
up €20,305 (+1,635%), from €1,242 to €21,547
- Taxes +€4,125
up €4,125 (+1,107%), from €373 to €4,498
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 | €3,393 | €25,625 | +€22,232 | +655% |
| Current assets | 29/58 | €3,393 | €25,625 | +€22,232 | +655% |
| Amounts receivable within one year | 40/41 | - | €8,024 | +€8,024 | |
| Trade receivables | 40 | - | €8,024 | +€8,024 | |
| Cash at bank and in hand | 54/58 | €1,632 | €15,353 | +€13,720 | +841% |
| Deferred charges and accrued income | 490/1 | €1,760 | €2,248 | +€487 | +27.7% |
| Total equity and liabilities | 10/49 | €3,393 | €25,625 | +€22,232 | +655% |
| Equity | 10/15 | €1,860 | €18,717 | +€16,856 | +906% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €860 | €17,717 | +€16,856 | +1,959% |
| Amounts payable | 17/49 | €1,532 | €6,908 | +€5,376 | +351% |
| Amounts payable within one year | 42/48 | €1,532 | €6,908 | +€5,376 | +351% |
| Trade debts | 44 | €29 | €125 | +€96 | +330% |
| Suppliers | 440/4 | €29 | €125 | +€96 | +330% |
| Taxes, remuneration and social security | 45 | €1,398 | €6,783 | +€5,386 | +385% |
| Taxes | 450/3 | €1,398 | €6,783 | +€5,386 | +385% |
| Other amounts payable | 47/48 | €106 | €0 | -€106 | -100% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €1,242 | €21,547 | +€20,305 | +1,635% |
| Operating profit (loss) | 9901 | €1,242 | €21,427 | +€20,185 | +1,625% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9 | €73 | +€65 | +734% |
| Recurring financial charges | 65 | €9 | €73 | +€65 | +734% |
| Profit (loss) for the period before taxes | 9903 | €1,233 | €21,354 | +€20,121 | +1,632% |
| Income taxes | 67/77 | €373 | €4,498 | +€4,125 | +1,107% |
| Profit (loss) for the period | 9904 | €860 | €16,856 | +€15,996 | +1,859% |
| Profit (loss) for the period to be appropriated | 9905 | €860 | €16,856 | +€15,996 | +1,859% |
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 16 October 2026 via checked.be.