LinguAlgo: 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.
LinguAlgo
Largest movements
- Receivables within one year +€9,190
up €9,190 (+38.7%), from €23,752 to €32,942
of which Trade receivables: +€14,737
- Tangible fixed assets +€4,113
up €4,113 (+200.8%), from €2,048 to €6,161
- Cash -€2,944
down €2,944 (-16.7%), from €17,645 to €14,700
mainly Receivables within one year (-€9,190) and Investment in fixed assets (net) (-€7,272)
- Tax, wage and social debts +€6,033
up €6,033 (+42.1%), from €14,320 to €20,353
of which Taxes: +€4,375
- Other debts +€5,183
up €5,183 (+4186.3%), from €124 to €5,307
- Trade debts -€4,465
down €4,465 (-30.7%), from €14,548 to €10,083
- Profit (loss) carried forward +€3,499
up €3,499 (+24.9%), from €14,062 to €17,561
- Gross operating margin -€36,140
down €36,140 (-35.0%), from €103,143 to €67,003
- Staff costs -€21,952
down €21,952 (-27.8%), from €78,915 to €56,963
- Taxes -€3,393
down €3,393 (-58.1%), from €5,839 to €2,446
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 | €43,553 | €53,804 | +€10,251 | +23.5% |
| Fixed assets | 21/28 | €2,048 | €6,161 | +€4,113 | +200.8% |
| Tangible fixed assets | 22/27 | €2,048 | €6,161 | +€4,113 | +200.8% |
| Furniture and vehicles | 24 | €2,048 | €6,161 | +€4,113 | +200.8% |
| Current assets | 29/58 | €41,504 | €47,642 | +€6,138 | +14.8% |
| Amounts receivable within one year | 40/41 | €23,752 | €32,942 | +€9,190 | +38.7% |
| Trade receivables | 40 | €17,338 | €32,075 | +€14,737 | +85.0% |
| Other amounts receivable | 41 | €6,413 | €867 | -€5,547 | -86.5% |
| Cash at bank and in hand | 54/58 | €17,645 | €14,700 | -€2,944 | -16.7% |
| Deferred charges and accrued income | 490/1 | €108 | - | -€108 | |
| Total equity and liabilities | 10/49 | €43,553 | €53,804 | +€10,251 | +23.5% |
| Equity | 10/15 | €14,562 | €18,061 | +€3,499 | +24.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,062 | €17,561 | +€3,499 | +24.9% |
| Amounts payable | 17/49 | €28,991 | €35,743 | +€6,752 | +23.3% |
| Amounts payable within one year | 42/48 | €28,991 | €35,743 | +€6,752 | +23.3% |
| Trade debts | 44 | €14,548 | €10,083 | -€4,465 | -30.7% |
| Suppliers | 440/4 | €14,548 | €10,083 | -€4,465 | -30.7% |
| Taxes, remuneration and social security | 45 | €14,320 | €20,353 | +€6,033 | +42.1% |
| Taxes | 450/3 | €5,839 | €10,213 | +€4,375 | +74.9% |
| Remuneration and social security | 454/9 | €8,481 | €10,139 | +€1,659 | +19.6% |
| Other amounts payable | 47/48 | €124 | €5,307 | +€5,183 | +4186.3% |
| Remuneration, social security and pensions | 62 | €78,915 | €56,963 | -€21,952 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,985 | €3,159 | +€173 | +5.8% |
| Other operating charges | 640/8 | €340 | €359 | +€18 | +5.4% |
| Gross operating margin | 9900 | €103,143 | €67,003 | -€36,140 | -35.0% |
| Operating profit (loss) | 9901 | €20,903 | €6,523 | -€14,380 | -68.8% |
| Financial income | 75/76B | €172 | - | -€172 | |
| Recurring financial income | 75 | €172 | - | -€172 | |
| Non-recurring financial income | 76B | €172 | - | -€172 | |
| Financial charges | 65/66B | €1,174 | €578 | -€596 | -50.8% |
| Recurring financial charges | 65 | €700 | €578 | -€122 | -17.5% |
| Non-recurring financial charges | 66B | €474 | - | -€474 | |
| Profit (loss) for the period before taxes | 9903 | €19,901 | €5,945 | -€13,956 | -70.1% |
| Income taxes | 67/77 | €5,839 | €2,446 | -€3,393 | -58.1% |
| Profit (loss) for the period | 9904 | €14,062 | €3,499 | -€10,563 | -75.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,062 | €3,499 | -€10,563 | -75.1% |
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 6 October 2026 via checked.be.