LINGUAS: what changed
Two financial 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.
LINGUAS
Largest movements
- Receivables within one year +€40,501
new in 2024: €40,501
of which Trade receivables: +€39,465
- Cash +€5,894
up €5,894 (+604.2%), from €976 to €6,869
mainly Net result for the year (+€41,619) and Tax, wage and social debts (+€7,789)
- Tangible fixed assets +€3,226
new in 2024: €3,226
- Profit (loss) carried forward +€41,619
new in 2024: €41,619
- Tax, wage and social debts +€7,789
new in 2024: €7,789
- Turnover +€80,822
new in 2024: €80,822
- Gross operating margin +€41,871
new in 2024: €41,871
- Purchases and services +€38,951
new in 2024: €38,951
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,000 | €50,597 | +€49,597 | +4959.7% |
| Fixed assets | 21/28 | - | €3,226 | +€3,226 | |
| Tangible fixed assets | 22/27 | - | €3,226 | +€3,226 | |
| Plant, machinery and equipment | 23 | - | €3,226 | +€3,226 | |
| Current assets | 29/58 | €1,000 | €47,370 | +€46,370 | +4637.0% |
| Amounts receivable within one year | 40/41 | - | €40,501 | +€40,501 | |
| Trade receivables | 40 | - | €39,465 | +€39,465 | |
| Other amounts receivable | 41 | - | €1,036 | +€1,036 | |
| Cash at bank and in hand | 54/58 | €976 | €6,869 | +€5,894 | +604.2% |
| Deferred charges and accrued income | 490/1 | €25 | - | -€25 | |
| Total equity and liabilities | 10/49 | €1,000 | €50,597 | +€49,597 | +4959.7% |
| Equity | 10/15 | €1,000 | €42,619 | +€41,619 | +4161.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | - | €1,000 | +€1,000 | |
| Issued capital | 100 | - | €1,000 | +€1,000 | |
| Profit (loss) carried forward | 14 | - | €41,619 | +€41,619 | |
| Amounts payable | 17/49 | - | €7,978 | +€7,978 | |
| Amounts payable within one year | 42/48 | - | €7,978 | +€7,978 | |
| Taxes, remuneration and social security | 45 | - | €7,789 | +€7,789 | |
| Taxes | 450/3 | - | €7,789 | +€7,789 | |
| Other amounts payable | 47/48 | - | €189 | +€189 | |
| Turnover | 70 | - | €80,822 | +€80,822 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €38,951 | +€38,951 | |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | - | €41,871 | +€41,871 | |
| Operating profit (loss) | 9901 | - | €41,808 | +€41,808 | |
| Financial charges | 65/66B | - | €190 | +€190 | |
| Recurring financial charges | 65 | - | €190 | +€190 | |
| Profit (loss) for the period before taxes | 9903 | - | €41,619 | +€41,619 | |
| Profit (loss) for the period | 9904 | - | €41,619 | +€41,619 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €41,619 | +€41,619 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.