LinguaDirect: 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.
LinguaDirect
Largest movements
- Receivables within one year +€30,602
up €30,602 (+158.9%), from €19,260 to €49,861
of which Other amounts receivable: +€33,332
- Receivables after one year -€30,401
no longer reported in 2025 (was €30,401)
- Current investments -€26,635
down €26,635 (-21.9%), from €121,638 to €95,003
- Cash +€13,207
up €13,207 (+750.8%), from €1,759 to €14,966
mainly Receivables after one year (+€30,401) and Current investments (+€26,635)
- Reserves -€14,851
down €14,851 (-9.6%), from €154,823 to €139,972
of which Distributable reserves: -€14,851
- Gross operating margin -€20,719
down €20,719 (-665.2%), from -€3,115 to -€23,834
- Financial income +€10,528
up €10,528 (+10527510.0%), from €0 to €10,528
of which Non-recurring financial income: +€8,038
- Other operating charges -€2,815
down €2,815 (-81.0%), from €3,473 to €659
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 | €174,245 | €160,551 | -€13,694 | -7.9% |
| Fixed assets | 21/28 | - | €720 | +€720 | |
| Tangible fixed assets | 22/27 | - | €720 | +€720 | |
| Plant, machinery and equipment | 23 | - | €720 | +€720 | |
| Current assets | 29/58 | €174,245 | €159,831 | -€14,414 | -8.3% |
| Amounts receivable after more than one year | 29 | €30,401 | - | -€30,401 | |
| Other amounts receivable | 291 | €30,401 | - | -€30,401 | |
| Amounts receivable within one year | 40/41 | €19,260 | €49,861 | +€30,602 | +158.9% |
| Trade receivables | 40 | €2,730 | €0 | -€2,730 | -100.0% |
| Other amounts receivable | 41 | €16,530 | €49,861 | +€33,332 | +201.6% |
| Current investments | 50/53 | €121,638 | €95,003 | -€26,635 | -21.9% |
| Cash at bank and in hand | 54/58 | €1,759 | €14,966 | +€13,207 | +750.8% |
| Deferred charges and accrued income | 490/1 | €1,187 | €0 | -€1,187 | -100.0% |
| Total equity and liabilities | 10/49 | €174,245 | €160,551 | -€13,694 | -7.9% |
| Equity | 10/15 | €173,423 | €158,572 | -€14,851 | -8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €154,823 | €139,972 | -€14,851 | -9.6% |
| Non-distributable reserves | 130/1 | €1,868 | €1,868 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,868 | €1,868 | = | 0.0% |
| Distributable reserves | 133 | €152,955 | €138,104 | -€14,851 | -9.7% |
| Amounts payable | 17/49 | €822 | €1,979 | +€1,157 | +140.7% |
| Amounts payable within one year | 42/48 | €822 | €1,979 | +€1,157 | +140.7% |
| Trade debts | 44 | €822 | €1,979 | +€1,157 | +140.7% |
| Suppliers | 440/4 | €822 | €1,979 | +€1,157 | +140.7% |
| Non-recurring operating income | 76A | - | €905 | +€905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €23 | +€23 | |
| Other operating charges | 640/8 | €3,473 | €659 | -€2,815 | -81.0% |
| Gross operating margin | 9900 | -€3,115 | -€23,834 | -€20,719 | -665.2% |
| Operating profit (loss) | 9901 | -€6,588 | -€24,516 | -€17,928 | -272.1% |
| Financial income | 75/76B | €0 | €10,528 | +€10,528 | +10527510.0% |
| Recurring financial income | 75 | €0 | €2,490 | +€2,490 | +2489940.0% |
| Non-recurring financial income | 76B | - | €8,038 | +€8,038 | |
| Financial charges | 65/66B | €911 | €863 | -€48 | -5.3% |
| Recurring financial charges | 65 | €911 | €863 | -€48 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | -€7,499 | -€14,851 | -€7,352 | -98.0% |
| Profit (loss) for the period | 9904 | -€7,499 | -€14,851 | -€7,352 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,499 | -€14,851 | -€7,352 | -98.0% |
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 5 October 2026 via checked.be.