LINGUATECH INTERNATIONAL: what changed
What changed
LINGUATECH INTERNATIONAL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€85,627
2024 · €97,097-€11,470
Equity
€298,465
2024 · €214,503+€83,961
Cash
€371,339
2024 · €65,959+€305,380
Balance sheet total
€993,425
2024 · €903,301+€90,124
Largest movements
Assets
- Cash +€305,380
up €305,380 (+463%), from €65,959 to €371,339
mainly Current investments (+€150,000) and Net result for the year (+€85,627)
- Current investments -€150,000
down €150,000 (-100%), from €150,000 to €0
- Tangible fixed assets -€56,181
down €56,181 (-8.8%), from €640,371 to €584,190
of which Land and buildings: -€59,965
Equity and liabilities
- Reserves +€83,961
up €83,961 (+1,893%), from €4,436 to €88,397
- Other debts +€25,860
up €25,860 (+15.1%), from €170,794 to €196,655
- Debts after one year -€25,088
down €25,088 (-19.7%), from €127,342 to €102,254
of which Financial debts: -€25,088
Income statement
- Taxes +€9,199
up €9,199 (+32.8%), from €28,075 to €37,274
- Depreciation +€2,815
up €2,815 (+4.5%), from €62,158 to €64,973
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€97,097
Gross operating margin
+€1,050
Depreciation
-€2,815
Other operating charges
-€671
Financial income
+€1,619
Financial charges
-€1,454
Taxes
-€9,199
Result 2025
€85,627
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€190,723
Investment
+€141,208
Financing
-€26,551
Cash 2024
€65,959
From operations (derived)
+€190,723
Net result for the year
+€85,627
Depreciation
+€64,973
Receivables within one year
+€1,147
Deferred charges and accrued income
+€7,928
Trade debts
+€207
Tax, wage and social debts
+€4,508
Other debts
+€25,860
Accrued charges and deferred income
+€472
Investment (derived)
+€141,208
Investment in fixed assets (net)
-€8,792
Current investments
+€150,000
Financing
-€26,551
Debts after one year
-€25,088
Current portion of long-term debt
+€203
Contributions, distributions and other
-€1,666
Cash 2025
€371,339
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €903,301 | €993,425 | +€90,124 | +10.0% |
| Fixed assets | 21/28 | €641,021 | €584,840 | -€56,181 | -8.8% |
| Tangible fixed assets | 22/27 | €640,371 | €584,190 | -€56,181 | -8.8% |
| Land and buildings | 22 | €636,278 | €576,313 | -€59,965 | -9.4% |
| Furniture and vehicles | 24 | €4,093 | €7,877 | +€3,784 | +92.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €262,280 | €408,585 | +€146,305 | +55.8% |
| Amounts receivable within one year | 40/41 | €32,850 | €31,703 | -€1,147 | -3.5% |
| Trade receivables | 40 | €30,250 | €31,703 | +€1,453 | +4.8% |
| Other amounts receivable | 41 | €2,600 | €0 | -€2,600 | -100% |
| Current investments | 50/53 | €150,000 | €0 | -€150,000 | -100% |
| Cash at bank and in hand | 54/58 | €65,959 | €371,339 | +€305,380 | +463% |
| Deferred charges and accrued income | 490/1 | €13,471 | €5,542 | -€7,928 | -58.9% |
| Total equity and liabilities | 10/49 | €903,301 | €993,425 | +€90,124 | +10.0% |
| Equity | 10/15 | €214,503 | €298,465 | +€83,961 | +39.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €4,436 | €88,397 | +€83,961 | +1,893% |
| Distributable reserves | 133 | €4,436 | €88,397 | +€83,961 | +1,893% |
| Profit (loss) carried forward | 14 | €207,067 | €207,067 | = | 0.0% |
| Amounts payable | 17/49 | €688,798 | €694,961 | +€6,163 | +0.9% |
| Amounts payable after more than one year | 17 | €127,342 | €102,254 | -€25,088 | -19.7% |
| Financial debts | 170/4 | €127,342 | €102,254 | -€25,088 | -19.7% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €549,822 | €580,601 | +€30,779 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €366,967 | €367,170 | +€203 | +0.1% |
| Trade debts | 44 | €233 | €441 | +€207 | +88.8% |
| Suppliers | 440/4 | €233 | €441 | +€207 | +88.8% |
| Taxes, remuneration and social security | 45 | €11,827 | €16,335 | +€4,508 | +38.1% |
| Taxes | 450/3 | €11,827 | €16,335 | +€4,508 | +38.1% |
| Other amounts payable | 47/48 | €170,794 | €196,655 | +€25,860 | +15.1% |
| Accrued charges and deferred income | 492/3 | €11,634 | €12,106 | +€472 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,158 | €64,973 | +€2,815 | +4.5% |
| Other operating charges | 640/8 | €451 | €1,122 | +€671 | +149% |
| Gross operating margin | 9900 | €201,579 | €202,629 | +€1,050 | +0.5% |
| Operating profit (loss) | 9901 | €138,970 | €136,534 | -€2,436 | -1.8% |
| Financial income | 75/76B | €823 | €2,441 | +€1,619 | +197% |
| Recurring financial income | 75 | €823 | €2,441 | +€1,619 | +197% |
| Financial charges | 65/66B | €14,621 | €16,074 | +€1,454 | +9.9% |
| Recurring financial charges | 65 | €14,621 | €16,074 | +€1,454 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €125,172 | €122,901 | -€2,271 | -1.8% |
| Income taxes | 67/77 | €28,075 | €37,274 | +€9,199 | +32.8% |
| Profit (loss) for the period | 9904 | €97,097 | €85,627 | -€11,470 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,097 | €85,627 | -€11,470 | -11.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.