LINGUERE: 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.
LINGUERE
Largest movements
- Receivables within one year -€16,830
down €16,830 (-100.0%), from €16,830 to €0
- Tangible fixed assets -€3,591
down €3,591 (-14.3%), from €25,172 to €21,581
- Debts after one year -€22,748
down €22,748 (-46.0%), from €49,479 to €26,731
- Profit (loss) carried forward +€9,742
up €9,742 (+27.4%), from -€35,551 to -€25,808
- Trade debts -€7,415
down €7,415 (-88.1%), from €8,415 to €1,000
- Gross operating margin +€6,282
up €6,282 (+76.3%), from €8,230 to €14,512
- Other operating charges -€2,618
down €2,618 (-100.0%), from €2,618 to €0
- Taxes +€1,180
new in 2025: €1,180
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,002 | €21,581 | -€20,420 | -48.6% |
| Fixed assets | 21/28 | €25,172 | €21,581 | -€3,591 | -14.3% |
| Tangible fixed assets | 22/27 | €25,172 | €21,581 | -€3,591 | -14.3% |
| Land and buildings | 22 | €25,172 | €21,581 | -€3,591 | -14.3% |
| Current assets | 29/58 | €16,830 | €0 | -€16,830 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,830 | €0 | -€16,830 | -100.0% |
| Trade receivables | 40 | €16,830 | €0 | -€16,830 | -100.0% |
| Total equity and liabilities | 10/49 | €42,002 | €21,581 | -€20,420 | -48.6% |
| Equity | 10/15 | -€15,893 | -€6,150 | +€9,742 | +61.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,066 | €1,066 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,066 | €1,066 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,066 | €1,066 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,551 | -€25,808 | +€9,742 | +27.4% |
| Amounts payable | 17/49 | €57,894 | €27,731 | -€30,163 | -52.1% |
| Amounts payable after more than one year | 17 | €49,479 | €26,731 | -€22,748 | -46.0% |
| Other amounts payable | 178/9 | €49,479 | €26,731 | -€22,748 | -46.0% |
| Amounts payable within one year | 42/48 | €8,415 | €1,000 | -€7,415 | -88.1% |
| Trade debts | 44 | €8,415 | €1,000 | -€7,415 | -88.1% |
| Suppliers | 440/4 | €8,415 | €1,000 | -€7,415 | -88.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,591 | €3,591 | = | 0.0% |
| Other operating charges | 640/8 | €2,618 | €0 | -€2,618 | -100.0% |
| Gross operating margin | 9900 | €8,230 | €14,512 | +€6,282 | +76.3% |
| Operating profit (loss) | 9901 | €2,021 | €10,921 | +€8,900 | +440.4% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €2,021 | €10,922 | +€8,901 | +440.5% |
| Income taxes | 67/77 | - | €1,180 | +€1,180 | |
| Profit (loss) for the period | 9904 | €2,021 | €9,742 | +€7,721 | +382.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,021 | €9,742 | +€7,721 | +382.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.