LINGUA-E: 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.
LINGUA-E
Largest movements
- Cash +€11,618
up €11,618 (+55.5%), from €20,949 to €32,567
mainly Net result for the year (+€14,820) and Depreciation (+€545)
- Receivables within one year +€3,773
up €3,773 (+63.4%), from €5,949 to €9,723
of which Trade receivables: +€5,738
- Tangible fixed assets -€545
down €545 (-46.2%), from €1,179 to €634
of which Furniture and vehicles: -€345
- Reserves +€14,820
up €14,820 (+71.9%), from €20,606 to €35,427
- Gross operating margin +€10,671
up €10,671 (+101.0%), from €10,564 to €21,235
- Taxes +€2,440
up €2,440 (+102.9%), from €2,371 to €4,810
- Depreciation -€492
down €492 (-47.4%), from €1,037 to €545
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 | €30,170 | €45,274 | +€15,104 | +50.1% |
| Fixed assets | 21/28 | €1,179 | €634 | -€545 | -46.2% |
| Tangible fixed assets | 22/27 | €1,179 | €634 | -€545 | -46.2% |
| Plant, machinery and equipment | 23 | €781 | €581 | -€200 | -25.6% |
| Furniture and vehicles | 24 | €397 | €52 | -€345 | -86.8% |
| Current assets | 29/58 | €28,992 | €44,641 | +€15,649 | +54.0% |
| Amounts receivable within one year | 40/41 | €5,949 | €9,723 | +€3,773 | +63.4% |
| Trade receivables | 40 | €3,984 | €9,723 | +€5,738 | +144.0% |
| Other amounts receivable | 41 | €1,965 | - | -€1,965 | |
| Cash at bank and in hand | 54/58 | €20,949 | €32,567 | +€11,618 | +55.5% |
| Deferred charges and accrued income | 490/1 | €2,093 | €2,351 | +€258 | +12.3% |
| Total equity and liabilities | 10/49 | €30,170 | €45,274 | +€15,104 | +50.1% |
| Equity | 10/15 | €24,606 | €39,427 | +€14,820 | +60.2% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €20,606 | €35,427 | +€14,820 | +71.9% |
| Distributable reserves | 133 | €20,606 | €35,427 | +€14,820 | +71.9% |
| Amounts payable | 17/49 | €5,564 | €5,848 | +€284 | +5.1% |
| Amounts payable within one year | 42/48 | €5,564 | €5,848 | +€284 | +5.1% |
| Trade debts | 44 | €3,392 | €3,349 | -€42 | -1.2% |
| Suppliers | 440/4 | €3,392 | €3,349 | -€42 | -1.2% |
| Taxes, remuneration and social security | 45 | €2,172 | €2,451 | +€279 | +12.8% |
| Taxes | 450/3 | €2,172 | €2,451 | +€279 | +12.8% |
| Other amounts payable | 47/48 | - | €48 | +€48 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,037 | €545 | -€492 | -47.4% |
| Other operating charges | 640/8 | €694 | €530 | -€164 | -23.6% |
| Gross operating margin | 9900 | €10,564 | €21,235 | +€10,671 | +101.0% |
| Operating profit (loss) | 9901 | €8,833 | €20,160 | +€11,327 | +128.2% |
| Financial income | 75/76B | €1 | €4 | +€3 | +224.8% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +224.8% |
| Financial charges | 65/66B | €538 | €534 | -€4 | -0.8% |
| Recurring financial charges | 65 | €538 | €534 | -€4 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €8,297 | €19,630 | +€11,334 | +136.6% |
| Income taxes | 67/77 | €2,371 | €4,810 | +€2,440 | +102.9% |
| Profit (loss) for the period | 9904 | €5,926 | €14,820 | +€8,894 | +150.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,926 | €14,820 | +€8,894 | +150.1% |
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 29 September 2026 via checked.be.