LINGUACENTRE: 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.
LINGUACENTRE
Largest movements
- Cash +€4,433
up €4,433 (+4.5%), from €97,916 to €102,349
mainly Net result for the year (+€4,501) and Tax, wage and social debts (+€1,433)
- Receivables within one year +€1,869
up €1,869 (+23.1%), from €8,081 to €9,950
of which Trade receivables: +€1,557
- Profit (loss) carried forward +€4,501
up €4,501 (+17.7%), from €25,460 to €29,961
- Tax, wage and social debts +€1,433
new in 2025: €1,433
- Gross operating margin +€6,267
up €6,267, from -€143 to €6,124
- Taxes +€1,614
up €1,614 (+6207.7%), from €26 to €1,640
- Depreciation -€83
down €83 (-15.6%), from €533 to €450
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 | €106,847 | €112,781 | +€5,934 | +5.6% |
| Fixed assets | 21/28 | €450 | - | -€450 | |
| Tangible fixed assets | 22/27 | €450 | - | -€450 | |
| Furniture and vehicles | 24 | €450 | - | -€450 | |
| Current assets | 29/58 | €106,397 | €112,781 | +€6,384 | +6.0% |
| Amounts receivable within one year | 40/41 | €8,081 | €9,950 | +€1,869 | +23.1% |
| Trade receivables | 40 | €4,103 | €5,660 | +€1,557 | +37.9% |
| Other amounts receivable | 41 | €3,978 | €4,290 | +€312 | +7.8% |
| Cash at bank and in hand | 54/58 | €97,916 | €102,349 | +€4,433 | +4.5% |
| Deferred charges and accrued income | 490/1 | €400 | €482 | +€82 | +20.5% |
| Total equity and liabilities | 10/49 | €106,847 | €112,781 | +€5,934 | +5.6% |
| Equity | 10/15 | €106,847 | €111,348 | +€4,501 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,787 | €62,787 | = | 0.0% |
| 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 | €60,927 | €60,927 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,460 | €29,961 | +€4,501 | +17.7% |
| Amounts payable | 17/49 | - | €1,433 | +€1,433 | |
| Amounts payable within one year | 42/48 | - | €1,433 | +€1,433 | |
| Taxes, remuneration and social security | 45 | - | €1,433 | +€1,433 | |
| Taxes | 450/3 | - | €1,433 | +€1,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €533 | €450 | -€83 | -15.6% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.1% |
| Gross operating margin | 9900 | -€143 | €6,124 | +€6,267 | |
| Operating profit (loss) | 9901 | -€740 | €5,608 | +€6,348 | |
| Financial income | 75/76B | €648 | €688 | +€40 | +6.2% |
| Recurring financial income | 75 | €648 | €688 | +€40 | +6.2% |
| Financial charges | 65/66B | €155 | €155 | = | 0.0% |
| Recurring financial charges | 65 | €155 | €155 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€247 | €6,141 | +€6,388 | |
| Income taxes | 67/77 | €26 | €1,640 | +€1,614 | +6207.7% |
| Profit (loss) for the period | 9904 | -€273 | €4,501 | +€4,774 | |
| Profit (loss) for the period to be appropriated | 9905 | -€273 | €4,501 | +€4,774 |
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 7 October 2026 via checked.be.