LINGUA RR: 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 RR
Largest movements
- Cash -€17,020
down €17,020 (-36.6%), from €46,535 to €29,514
mainly Net result for the year (-€40,343) and Other debts (-€162)
- Profit (loss) carried forward -€40,343
down €40,343 (-203%), from -€19,843 to -€60,186
- Trade debts +€14,555
up €14,555 (+141%), from €10,342 to €24,897
- Accrued charges and deferred income +€5,412
new in 2024: €5,412
- Tax, wage and social debts +€3,517
up €3,517 (+14.8%), from €23,809 to €27,326
of which Remuneration and social security: +€3,177
- Gross operating margin -€9,994
down €9,994 (-19.5%), from €51,155 to €41,162
- Staff costs +€9,422
up €9,422 (+14.8%), from €63,841 to €73,263
- Other operating charges +€1,318
up €1,318 (+42.6%), from €3,096 to €4,414
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,585 | €30,564 | -€17,020 | -35.8% |
| Fixed assets | 21/28 | €1,050 | €1,050 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €46,535 | €29,514 | -€17,020 | -36.6% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €46,535 | €29,514 | -€17,020 | -36.6% |
| Total equity and liabilities | 10/49 | €47,585 | €30,564 | -€17,020 | -35.8% |
| Equity | 10/15 | €12,460 | -€27,883 | -€40,343 | |
| Contributions | 10/11 | €13,470 | €13,470 | = | 0.0% |
| Reserves | 13 | €18,833 | €18,833 | = | 0.0% |
| Distributable reserves | 133 | €18,833 | €18,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,843 | -€60,186 | -€40,343 | -203% |
| Amounts payable | 17/49 | €35,124 | €58,447 | +€23,323 | +66.4% |
| Amounts payable within one year | 42/48 | €35,124 | €53,035 | +€17,911 | +51.0% |
| Trade debts | 44 | €10,342 | €24,897 | +€14,555 | +141% |
| Suppliers | 440/4 | €10,342 | €24,897 | +€14,555 | +141% |
| Taxes, remuneration and social security | 45 | €23,809 | €27,326 | +€3,517 | +14.8% |
| Taxes | 450/3 | €5,977 | €6,317 | +€340 | +5.7% |
| Remuneration and social security | 454/9 | €17,832 | €21,009 | +€3,177 | +17.8% |
| Other amounts payable | 47/48 | €974 | €812 | -€162 | -16.6% |
| Accrued charges and deferred income | 492/3 | - | €5,412 | +€5,412 | |
| Remuneration, social security and pensions | 62 | €63,841 | €73,263 | +€9,422 | +14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €0 | -€260 | -100% |
| Other operating charges | 640/8 | €3,096 | €4,414 | +€1,318 | +42.6% |
| Gross operating margin | 9900 | €51,155 | €41,162 | -€9,994 | -19.5% |
| Operating profit (loss) | 9901 | -€16,042 | -€36,515 | -€20,473 | -128% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,801 | €3,828 | +€27 | +0.7% |
| Recurring financial charges | 65 | €3,801 | €3,828 | +€27 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€19,843 | -€40,343 | -€20,501 | -103% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,843 | -€40,343 | -€20,501 | -103% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,843 | -€40,343 | -€20,501 | -103% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.