LINGUA TAALSERVICE: 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 TAALSERVICE
Largest movements
- Tangible fixed assets -€10,227
down €10,227 (-15.3%), from €66,749 to €56,522
of which Furniture and vehicles: -€5,905
- Receivables within one year +€1,669
up €1,669 (+8.5%), from €19,707 to €21,377
of which Trade receivables: +€1,677
- Debts after one year -€9,732
down €9,732 (-25.8%), from €37,756 to €28,024
- Trade debts +€5,813
up €5,813 (+220%), from €2,644 to €8,457
- Other debts -€5,005
down €5,005 (-30.7%), from €16,317 to €11,313
- Reserves +€3,860
up €3,860 (+7.5%), from €51,574 to €55,433
of which Distributable reserves: +€3,860
- Tax, wage and social debts -€2,573
down €2,573 (-40.3%), from €6,383 to €3,810
- Gross operating margin -€7,750
down €7,750 (-27.2%), from €28,445 to €20,695
- Taxes -€2,310
down €2,310 (-42.1%), from €5,485 to €3,175
- Financial charges -€395
down €395 (-13.6%), from €2,904 to €2,509
- Depreciation -€366
down €366 (-3.5%), from €10,593 to €10,227
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 | €130,683 | €122,969 | -€7,714 | -5.9% |
| Fixed assets | 21/28 | €66,789 | €56,562 | -€10,227 | -15.3% |
| Tangible fixed assets | 22/27 | €66,749 | €56,522 | -€10,227 | -15.3% |
| Land and buildings | 22 | €57,287 | €53,917 | -€3,370 | -5.9% |
| Plant, machinery and equipment | 23 | €1,974 | €1,022 | -€953 | -48.2% |
| Furniture and vehicles | 24 | €7,488 | €1,583 | -€5,905 | -78.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €63,894 | €66,407 | +€2,513 | +3.9% |
| Amounts receivable within one year | 40/41 | €19,707 | €21,377 | +€1,669 | +8.5% |
| Trade receivables | 40 | €19,700 | €21,377 | +€1,677 | +8.5% |
| Other amounts receivable | 41 | €8 | €0 | -€8 | -100% |
| Cash at bank and in hand | 54/58 | €44,018 | €44,857 | +€839 | +1.9% |
| Deferred charges and accrued income | 490/1 | €169 | €173 | +€5 | +2.9% |
| Total equity and liabilities | 10/49 | €130,683 | €122,969 | -€7,714 | -5.9% |
| Equity | 10/15 | €57,774 | €61,633 | +€3,860 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,574 | €55,433 | +€3,860 | +7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,714 | €53,573 | +€3,860 | +7.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €72,909 | €61,336 | -€11,574 | -15.9% |
| Amounts payable after more than one year | 17 | €37,756 | €28,024 | -€9,732 | -25.8% |
| Financial debts | 170/4 | €37,756 | €28,024 | -€9,732 | -25.8% |
| Amounts payable within one year | 42/48 | €35,153 | €33,311 | -€1,842 | -5.2% |
| Current portion of amounts payable after more than one year | 42 | €9,809 | €9,732 | -€78 | -0.8% |
| Trade debts | 44 | €2,644 | €8,457 | +€5,813 | +220% |
| Suppliers | 440/4 | €2,644 | €8,457 | +€5,813 | +220% |
| Taxes, remuneration and social security | 45 | €6,383 | €3,810 | -€2,573 | -40.3% |
| Taxes | 450/3 | €6,383 | €3,810 | -€2,573 | -40.3% |
| Other amounts payable | 47/48 | €16,317 | €11,313 | -€5,005 | -30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,593 | €10,227 | -€366 | -3.5% |
| Other operating charges | 640/8 | €953 | €935 | -€18 | -1.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €28,445 | €20,695 | -€7,750 | -27.2% |
| Operating profit (loss) | 9901 | €16,899 | €9,533 | -€7,366 | -43.6% |
| Financial income | 75/76B | €2 | €10 | +€9 | +559% |
| Recurring financial income | 75 | €2 | €10 | +€9 | +559% |
| Financial charges | 65/66B | €2,904 | €2,509 | -€395 | -13.6% |
| Recurring financial charges | 65 | €2,904 | €2,509 | -€395 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €13,997 | €7,035 | -€6,962 | -49.7% |
| Income taxes | 67/77 | €5,485 | €3,175 | -€2,310 | -42.1% |
| Profit (loss) for the period | 9904 | €8,512 | €3,860 | -€4,653 | -54.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,512 | €3,860 | -€4,653 | -54.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.