LINGUA ANGLICA: 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.
LINGUA ANGLICA
Largest movements
- Financial fixed assets -€90,625
down €90,625 (-66.7%), from €135,938 to €45,313
- Receivables within one year +€42,000
up €42,000 (+71.1%), from €59,090 to €101,090
of which Other amounts receivable: +€51,075
- Cash -€22,241
down €22,241 (-26.2%), from €84,846 to €62,605
mainly Net result for the year (-€61,589) and Receivables within one year (-€42,000)
- Tangible fixed assets -€13,283
down €13,283 (-46.3%), from €28,703 to €15,419
of which Land and buildings: -€12,131
- Profit (loss) carried forward -€60,529
down €60,529, from €0 to -€60,529
- Debts after one year -€17,673
down €17,673 (-50.9%), from €34,695 to €17,023
- Trade debts -€3,462
down €3,462 (-91.5%), from €3,783 to €321
- Gross operating margin -€45,143
down €45,143 (-63.6%), from €70,957 to €25,814
- Financial charges +€44,490
up €44,490 (+91.3%), from €48,729 to €93,219
of which Non-recurring financial charges: +€45,313
- Taxes -€12,287
down €12,287 (-80.4%), from €15,283 to €2,996
- Financial income +€3,248
up €3,248 (+16.1%), from €20,157 to €23,404
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 | €310,994 | €225,884 | -€85,110 | -27.4% |
| Fixed assets | 21/28 | €164,640 | €60,732 | -€103,908 | -63.1% |
| Tangible fixed assets | 22/27 | €28,703 | €15,419 | -€13,283 | -46.3% |
| Land and buildings | 22 | €26,004 | €13,873 | -€12,131 | -46.6% |
| Furniture and vehicles | 24 | €2,699 | €1,546 | -€1,153 | -42.7% |
| Financial fixed assets | 28 | €135,938 | €45,313 | -€90,625 | -66.7% |
| Current assets | 29/58 | €146,354 | €165,152 | +€18,798 | +12.8% |
| Amounts receivable within one year | 40/41 | €59,090 | €101,090 | +€42,000 | +71.1% |
| Trade receivables | 40 | €18,150 | €9,075 | -€9,075 | -50.0% |
| Other amounts receivable | 41 | €40,940 | €92,015 | +€51,075 | +125% |
| Cash at bank and in hand | 54/58 | €84,846 | €62,605 | -€22,241 | -26.2% |
| Deferred charges and accrued income | 490/1 | €2,418 | €1,457 | -€961 | -39.7% |
| Total equity and liabilities | 10/49 | €310,994 | €225,884 | -€85,110 | -27.4% |
| Equity | 10/15 | €246,905 | €185,316 | -€61,589 | -24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €234,505 | €233,445 | -€1,060 | -0.5% |
| Distributable reserves | 133 | €234,505 | €233,445 | -€1,060 | -0.5% |
| Profit (loss) carried forward | 14 | €0 | -€60,529 | -€60,529 | |
| Amounts payable | 17/49 | €64,089 | €40,568 | -€23,521 | -36.7% |
| Amounts payable after more than one year | 17 | €34,695 | €17,023 | -€17,673 | -50.9% |
| Financial debts | 170/4 | €34,695 | €17,023 | -€17,673 | -50.9% |
| Amounts payable within one year | 42/48 | €29,394 | €23,546 | -€5,848 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €16,782 | €17,673 | +€890 | +5.3% |
| Trade debts | 44 | €3,783 | €321 | -€3,462 | -91.5% |
| Suppliers | 440/4 | €3,783 | €321 | -€3,462 | -91.5% |
| Taxes, remuneration and social security | 45 | €7,970 | €5,552 | -€2,418 | -30.3% |
| Taxes | 450/3 | €7,970 | €5,552 | -€2,418 | -30.3% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,703 | €13,283 | +€580 | +4.6% |
| Other operating charges | 640/8 | €1,269 | €1,309 | +€40 | +3.2% |
| Gross operating margin | 9900 | €70,957 | €25,814 | -€45,143 | -63.6% |
| Operating profit (loss) | 9901 | €56,985 | €11,221 | -€45,763 | -80.3% |
| Financial income | 75/76B | €20,157 | €23,404 | +€3,248 | +16.1% |
| Recurring financial income | 75 | €20,157 | €23,404 | +€3,248 | +16.1% |
| Financial charges | 65/66B | €48,729 | €93,219 | +€44,490 | +91.3% |
| Recurring financial charges | 65 | €3,417 | €2,594 | -€823 | -24.1% |
| Non-recurring financial charges | 66B | €45,313 | €90,625 | +€45,313 | +100% |
| Profit (loss) for the period before taxes | 9903 | €28,412 | -€58,593 | -€87,005 | |
| Income taxes | 67/77 | €15,283 | €2,996 | -€12,287 | -80.4% |
| Profit (loss) for the period | 9904 | €13,129 | -€61,589 | -€74,718 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,129 | -€61,589 | -€74,718 |
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 24 October 2026 via checked.be.