LINGUASERVICE: 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.
LINGUASERVICE
Largest movements
- Cash +€22,743
up €22,743 (+558.1%), from €4,075 to €26,817
mainly Other debts (+€89,300) and Net result for the year (+€10,510)
- Tangible fixed assets -€8,134
down €8,134 (-25.1%), from €32,376 to €24,242
of which Furniture and vehicles: -€7,514
- Receivables within one year -€6,828
down €6,828 (-4.9%), from €138,730 to €131,902
of which Other amounts receivable: -€3,414
- Other debts +€89,300
up €89,300, from €0 to €89,300
- Reserves -€84,353
down €84,353 (-63.9%), from €131,924 to €47,571
of which Distributable reserves: -€84,353
- Tax, wage and social debts +€7,751
up €7,751 (+2110.4%), from €367 to €8,118
- Debts after one year -€4,946
down €4,946 (-29.5%), from €16,791 to €11,845
- Gross operating margin +€8,604
up €8,604 (+43.9%), from €19,580 to €28,184
- Other operating charges +€3,361
up €3,361 (+325.8%), from €1,032 to €4,393
- Taxes +€1,627
up €1,627 (+64.4%), from €2,526 to €4,153
- Staff costs -€389
down €389 (-100.0%), from €389 to €0
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 | €175,452 | €183,240 | +€7,788 | +4.4% |
| Fixed assets | 21/28 | €32,376 | €24,242 | -€8,134 | -25.1% |
| Tangible fixed assets | 22/27 | €32,376 | €24,242 | -€8,134 | -25.1% |
| Land and buildings | 22 | €1,407 | €1,206 | -€201 | -14.3% |
| Plant, machinery and equipment | 23 | €912 | €493 | -€419 | -45.9% |
| Furniture and vehicles | 24 | €30,056 | €22,542 | -€7,514 | -25.0% |
| Current assets | 29/58 | €143,076 | €158,998 | +€15,922 | +11.1% |
| Amounts receivable within one year | 40/41 | €138,730 | €131,902 | -€6,828 | -4.9% |
| Trade receivables | 40 | €24,926 | €21,513 | -€3,414 | -13.7% |
| Other amounts receivable | 41 | €113,803 | €110,389 | -€3,414 | -3.0% |
| Cash at bank and in hand | 54/58 | €4,075 | €26,817 | +€22,743 | +558.1% |
| Deferred charges and accrued income | 490/1 | €271 | €279 | +€7 | +2.6% |
| Total equity and liabilities | 10/49 | €175,452 | €183,240 | +€7,788 | +4.4% |
| Equity | 10/15 | €150,824 | €66,471 | -€84,353 | -55.9% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €131,924 | €47,571 | -€84,353 | -63.9% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,890 | €1,890 | = | 0.0% |
| Distributable reserves | 133 | €130,034 | €45,681 | -€84,353 | -64.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,627 | €116,768 | +€92,141 | +374.1% |
| Amounts payable after more than one year | 17 | €16,791 | €11,845 | -€4,946 | -29.5% |
| Financial debts | 170/4 | €16,791 | €11,845 | -€4,946 | -29.5% |
| Amounts payable within one year | 42/48 | €7,836 | €104,923 | +€97,087 | +1238.9% |
| Current portion of amounts payable after more than one year | 42 | €4,760 | €4,946 | +€186 | +3.9% |
| Financial debts | 43 | €1,690 | €1,466 | -€224 | -13.3% |
| Credit institutions | 430/8 | €1,690 | €1,466 | -€224 | -13.3% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €1,019 | €1,094 | +€75 | +7.4% |
| Suppliers | 440/4 | €1,019 | €1,094 | +€75 | +7.4% |
| Taxes, remuneration and social security | 45 | €367 | €8,118 | +€7,751 | +2110.4% |
| Taxes | 450/3 | €367 | €8,118 | +€7,751 | +2110.4% |
| Other amounts payable | 47/48 | €0 | €89,300 | +€89,300 | |
| Non-recurring operating income | 76A | €5,785 | €0 | -€5,785 | -100.0% |
| Remuneration, social security and pensions | 62 | €389 | €0 | -€389 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,114 | €8,134 | +€20 | +0.3% |
| Other operating charges | 640/8 | €1,032 | €4,393 | +€3,361 | +325.8% |
| Gross operating margin | 9900 | €19,580 | €28,184 | +€8,604 | +43.9% |
| Operating profit (loss) | 9901 | €10,046 | €15,656 | +€5,610 | +55.8% |
| Financial income | 75/76B | €1 | €51 | +€51 | +7152.1% |
| Recurring financial income | 75 | €1 | €51 | +€51 | +7152.1% |
| Financial charges | 65/66B | €1,129 | €1,045 | -€84 | -7.5% |
| Recurring financial charges | 65 | €1,129 | €1,045 | -€84 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €8,917 | €14,663 | +€5,745 | +64.4% |
| Income taxes | 67/77 | €2,526 | €4,153 | +€1,627 | +64.4% |
| Profit (loss) for the period | 9904 | €6,392 | €10,510 | +€4,118 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,392 | €10,510 | +€4,118 | +64.4% |
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.