LINGUANET: 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.
LINGUANET
Largest movements
- Receivables within one year -€55,220
down €55,220 (-8.8%), from €630,266 to €575,046
of which Other amounts receivable: -€55,205
- Cash +€19,211
up €19,211 (+75.5%), from €25,448 to €44,659
mainly Trade debts (+€195,451) and Receivables within one year (+€55,220)
- Reserves -€211,874
down €211,874 (-54.7%), from €387,411 to €175,537
of which Tax-exempt reserves: -€211,874
- Trade debts +€195,451
up €195,451 (+272.9%), from €71,621 to €267,073
- Profit (loss) carried forward +€78,958
up €78,958, from -€23,412 to €55,547
- Provisions -€63,958
down €63,958 (-100.0%), from €63,958 to €0
- Tax, wage and social debts -€29,521
down €29,521 (-18.9%), from €155,952 to €126,430
of which Taxes: -€22,598
- Gross operating margin -€258,635
down €258,635, from €141,604 to -€117,030
- Taxes -€22,858
down €22,858 (-31.4%), from €72,764 to €49,906
- Other operating charges +€16,248
up €16,248 (+240.2%), from €6,764 to €23,012
- Financial income -€11,700
down €11,700 (-82.6%), from €14,165 to €2,465
- Financial charges +€5,110
up €5,110 (+325.6%), from €1,569 to €6,679
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 | €807,310 | €776,089 | -€31,221 | -3.9% |
| Fixed assets | 21/28 | €2,649 | €2,126 | -€523 | -19.7% |
| Tangible fixed assets | 22/27 | €975 | €2,126 | +€1,152 | +118.1% |
| Plant, machinery and equipment | 23 | €511 | €0 | -€511 | -100.0% |
| Furniture and vehicles | 24 | €464 | €2,126 | +€1,663 | +358.5% |
| Financial fixed assets | 28 | €1,674 | €0 | -€1,674 | -100.0% |
| Current assets | 29/58 | €804,660 | €773,962 | -€30,698 | -3.8% |
| Amounts receivable after more than one year | 29 | €148,361 | €152,811 | +€4,451 | +3.0% |
| Other amounts receivable | 291 | €148,361 | €152,811 | +€4,451 | +3.0% |
| Amounts receivable within one year | 40/41 | €630,266 | €575,046 | -€55,220 | -8.8% |
| Trade receivables | 40 | €292,767 | €292,751 | -€15 | 0.0% |
| Other amounts receivable | 41 | €337,500 | €282,294 | -€55,205 | -16.4% |
| Cash at bank and in hand | 54/58 | €25,448 | €44,659 | +€19,211 | +75.5% |
| Deferred charges and accrued income | 490/1 | €586 | €1,446 | +€861 | +147.0% |
| Total equity and liabilities | 10/49 | €807,310 | €776,089 | -€31,221 | -3.9% |
| Equity | 10/15 | €513,299 | €380,382 | -€132,916 | -25.9% |
| Contributions | 10/11 | €149,299 | €149,299 | = | 0.0% |
| Reserves | 13 | €387,411 | €175,537 | -€211,874 | -54.7% |
| Non-distributable reserves | 130/1 | €8,454 | €8,454 | = | 0.0% |
| Other | 1319 | €8,454 | €8,454 | = | 0.0% |
| Tax-exempt reserves | 132 | €211,874 | €0 | -€211,874 | -100.0% |
| Distributable reserves | 133 | €167,083 | €167,083 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,412 | €55,547 | +€78,958 | |
| Provisions and deferred taxes | 16 | €63,958 | €0 | -€63,958 | -100.0% |
| Deferred taxes | 168 | €63,958 | €0 | -€63,958 | -100.0% |
| Amounts payable | 17/49 | €230,053 | €395,706 | +€165,654 | +72.0% |
| Amounts payable within one year | 42/48 | €230,053 | €395,706 | +€165,654 | +72.0% |
| Financial debts | 43 | €2,480 | €2,204 | -€276 | -11.1% |
| Credit institutions | 430/8 | - | €839 | +€839 | |
| Other loans | 439 | €2,480 | €1,364 | -€1,115 | -45.0% |
| Trade debts | 44 | €71,621 | €267,073 | +€195,451 | +272.9% |
| Suppliers | 440/4 | €71,621 | €267,073 | +€195,451 | +272.9% |
| Taxes, remuneration and social security | 45 | €155,952 | €126,430 | -€29,521 | -18.9% |
| Taxes | 450/3 | €149,028 | €126,430 | -€22,598 | -15.2% |
| Remuneration and social security | 454/9 | €6,923 | €0 | -€6,923 | -100.0% |
| Remuneration, social security and pensions | 62 | €135 | €1,550 | +€1,415 | +1051.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,439 | €1,162 | -€277 | -19.3% |
| Other operating charges | 640/8 | €6,764 | €23,012 | +€16,248 | +240.2% |
| Gross operating margin | 9900 | €141,604 | -€117,030 | -€258,635 | |
| Operating profit (loss) | 9901 | €133,266 | -€142,754 | -€276,020 | |
| Financial income | 75/76B | €14,165 | €2,465 | -€11,700 | -82.6% |
| Recurring financial income | 75 | €14,165 | €2,465 | -€11,700 | -82.6% |
| Financial charges | 65/66B | €1,569 | €6,679 | +€5,110 | +325.6% |
| Recurring financial charges | 65 | €1,569 | €6,679 | +€5,110 | +325.6% |
| Profit (loss) for the period before taxes | 9903 | €145,862 | -€146,968 | -€292,830 | |
| Transfer from deferred taxes | 780 | - | €63,958 | +€63,958 | |
| Income taxes | 67/77 | €72,764 | €49,906 | -€22,858 | -31.4% |
| Profit (loss) for the period | 9904 | €73,098 | -€132,916 | -€206,014 | |
| Transfer from tax-exempt reserves | 789 | - | €211,874 | +€211,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,098 | €78,958 | +€5,861 | +8.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.