LINGUANA: 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.
LINGUANA
Largest movements
- Cash -€8,009
down €8,009 (-18.1%), from €44,367 to €36,357
mainly Tax, wage and social debts (-€9,186) and Other debts (-€5,437)
- Receivables within one year -€3,550
down €3,550 (-20.4%), from €17,409 to €13,859
of which Trade receivables: -€4,061
- Deferred charges and accrued income -€1,700
down €1,700 (-59.4%), from €2,861 to €1,161
- Stocks and contracts -€1,418
down €1,418 (-41.5%), from €3,418 to €2,000
- Tangible fixed assets -€733
down €733 (-42.7%), from €1,715 to €982
of which Furniture and vehicles: -€509
- Tax, wage and social debts -€9,186
down €9,186 (-51.6%), from €17,812 to €8,625
of which Taxes: -€4,636
- Other debts -€5,437
down €5,437 (-13.8%), from €39,489 to €34,052
- Trade debts -€2,307
down €2,307 (-23.2%), from €9,935 to €7,628
- Accrued charges and deferred income +€1,076
new in 2025: €1,076
- Depreciation -€8,196
down €8,196 (-91.8%), from €8,929 to €733
- Staff costs -€4,270
down €4,270 (-34.2%), from €12,481 to €8,212
- Gross operating margin -€3,371
down €3,371 (-20.2%), from €16,681 to €13,310
- Financial charges +€1,163
up €1,163 (+1104.6%), from €105 to €1,269
- Taxes +€1,029
up €1,029 (+98.9%), from €1,040 to €2,069
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 | €69,768 | €54,359 | -€15,409 | -22.1% |
| Fixed assets | 21/28 | €1,715 | €982 | -€733 | -42.7% |
| Tangible fixed assets | 22/27 | €1,715 | €982 | -€733 | -42.7% |
| Plant, machinery and equipment | 23 | €837 | €613 | -€224 | -26.7% |
| Furniture and vehicles | 24 | €878 | €369 | -€509 | -58.0% |
| Current assets | 29/58 | €68,053 | €53,377 | -€14,676 | -21.6% |
| Stocks and contracts in progress | 3 | €3,418 | €2,000 | -€1,418 | -41.5% |
| Contracts in progress | 37 | €3,418 | €2,000 | -€1,418 | -41.5% |
| Amounts receivable within one year | 40/41 | €17,409 | €13,859 | -€3,550 | -20.4% |
| Trade receivables | 40 | €15,882 | €11,821 | -€4,061 | -25.6% |
| Other amounts receivable | 41 | €1,527 | €2,038 | +€511 | +33.5% |
| Cash at bank and in hand | 54/58 | €44,367 | €36,357 | -€8,009 | -18.1% |
| Deferred charges and accrued income | 490/1 | €2,861 | €1,161 | -€1,700 | -59.4% |
| Total equity and liabilities | 10/49 | €69,768 | €54,359 | -€15,409 | -22.1% |
| Equity | 10/15 | €2,533 | €2,978 | +€445 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,704 | €2,704 | = | 0.0% |
| Non-distributable reserves | 130/1 | €167 | €167 | = | 0.0% |
| Other | 1319 | €167 | €167 | = | 0.0% |
| Tax-exempt reserves | 132 | €735 | €735 | = | 0.0% |
| Distributable reserves | 133 | €1,802 | €1,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,371 | -€5,926 | +€445 | +7.0% |
| Amounts payable | 17/49 | €67,235 | €51,381 | -€15,854 | -23.6% |
| Amounts payable within one year | 42/48 | €67,235 | €50,305 | -€16,930 | -25.2% |
| Trade debts | 44 | €9,935 | €7,628 | -€2,307 | -23.2% |
| Suppliers | 440/4 | €9,935 | €7,628 | -€2,307 | -23.2% |
| Taxes, remuneration and social security | 45 | €17,812 | €8,625 | -€9,186 | -51.6% |
| Taxes | 450/3 | €9,662 | €5,026 | -€4,636 | -48.0% |
| Remuneration and social security | 454/9 | €8,150 | €3,600 | -€4,550 | -55.8% |
| Other amounts payable | 47/48 | €39,489 | €34,052 | -€5,437 | -13.8% |
| Accrued charges and deferred income | 492/3 | - | €1,076 | +€1,076 | |
| Remuneration, social security and pensions | 62 | €12,481 | €8,212 | -€4,270 | -34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,929 | €733 | -€8,196 | -91.8% |
| Other operating charges | 640/8 | €505 | €585 | +€80 | +15.8% |
| Gross operating margin | 9900 | €16,681 | €13,310 | -€3,371 | -20.2% |
| Operating profit (loss) | 9901 | -€5,235 | €3,780 | +€9,015 | |
| Financial income | 75/76B | €9 | €2 | -€7 | -78.3% |
| Recurring financial income | 75 | €9 | €2 | -€7 | -78.3% |
| Financial charges | 65/66B | €105 | €1,269 | +€1,163 | +1104.6% |
| Recurring financial charges | 65 | €105 | €1,269 | +€1,163 | +1104.6% |
| Profit (loss) for the period before taxes | 9903 | -€5,331 | €2,514 | +€7,845 | |
| Income taxes | 67/77 | €1,040 | €2,069 | +€1,029 | +98.9% |
| Profit (loss) for the period | 9904 | -€6,371 | €445 | +€6,816 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,371 | €445 | +€6,816 |
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 8 October 2026 via checked.be.