Linguineo: 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.
Linguineo
Largest movements
- Deferred charges and accrued income -€38,071
down €38,071 (-56.1%), from €67,843 to €29,772
- Intangible fixed assets +€28,741
up €28,741 (+28.5%), from €101,000 to €129,741
- Receivables within one year +€27,903
up €27,903 (+46.5%), from €59,976 to €87,879
of which Trade receivables: +€41,480
- Financial fixed assets -€12,950
no longer reported in 2025 (was €12,950)
- Cash -€4,737
down €4,737 (-99.9%), from €4,743 to €6
mainly Debts after one year (-€75,000) and Investment in fixed assets (net) (-€50,280)
- Debts after one year -€75,000
down €75,000 (-40.5%), from €185,000 to €110,000
- Tax, wage and social debts +€51,363
up €51,363 (+580%), from €8,860 to €60,223
of which Remuneration and social security: +€41,453
- Profit (loss) carried forward +€13,473
up €13,473 (+38.1%), from -€35,364 to -€21,891
- Trade debts +€8,215
up €8,215 (+4,503%), from €182 to €8,398
- Short-term financial debts +€3,622
new in 2025: €3,622
- Gross operating margin +€232,825
up €232,825 (+211%), from €110,337 to €343,162
- Staff costs +€191,114
up €191,114 (+255%), from €74,932 to €266,046
- Financial charges +€23,547
up €23,547 (+815%), from €2,889 to €26,436
- Depreciation +€4,964
up €4,964 (+17.4%), from €28,491 to €33,455
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.
Derived cash bridge
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 | €248,374 | €250,293 | +€1,919 | +0.8% |
| Fixed assets | 21/28 | €115,811 | €132,636 | +€16,825 | +14.5% |
| Intangible fixed assets | 21 | €101,000 | €129,741 | +€28,741 | +28.5% |
| Tangible fixed assets | 22/27 | €1,861 | €2,895 | +€1,033 | +55.5% |
| Furniture and vehicles | 24 | €1,861 | €2,895 | +€1,033 | +55.5% |
| Financial fixed assets | 28 | €12,950 | - | -€12,950 | |
| Current assets | 29/58 | €132,562 | €117,657 | -€14,905 | -11.2% |
| Amounts receivable within one year | 40/41 | €59,976 | €87,879 | +€27,903 | +46.5% |
| Trade receivables | 40 | €35,160 | €76,640 | +€41,480 | +118% |
| Other amounts receivable | 41 | €24,817 | €11,239 | -€13,578 | -54.7% |
| Cash at bank and in hand | 54/58 | €4,743 | €6 | -€4,737 | -99.9% |
| Deferred charges and accrued income | 490/1 | €67,843 | €29,772 | -€38,071 | -56.1% |
| Total equity and liabilities | 10/49 | €248,374 | €250,293 | +€1,919 | +0.8% |
| Equity | 10/15 | €53,236 | €66,709 | +€13,473 | +25.3% |
| Contributions | 10/11 | €88,600 | €88,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,364 | -€21,891 | +€13,473 | +38.1% |
| Amounts payable | 17/49 | €195,138 | €183,584 | -€11,554 | -5.9% |
| Amounts payable after more than one year | 17 | €185,000 | €110,000 | -€75,000 | -40.5% |
| Financial debts | 170/4 | €185,000 | €110,000 | -€75,000 | -40.5% |
| Amounts payable within one year | 42/48 | €10,138 | €73,584 | +€63,446 | +626% |
| Financial debts | 43 | - | €3,622 | +€3,622 | |
| Credit institutions | 430/8 | - | €3,622 | +€3,622 | |
| Trade debts | 44 | €182 | €8,398 | +€8,215 | +4,503% |
| Suppliers | 440/4 | €182 | €8,398 | +€8,215 | +4,503% |
| Taxes, remuneration and social security | 45 | €8,860 | €60,223 | +€51,363 | +580% |
| Taxes | 450/3 | €672 | €10,581 | +€9,910 | +1,475% |
| Remuneration and social security | 454/9 | €8,188 | €49,642 | +€41,453 | +506% |
| Other amounts payable | 47/48 | €1,095 | €1,341 | +€246 | +22.4% |
| Remuneration, social security and pensions | 62 | €74,932 | €266,046 | +€191,114 | +255% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,491 | €33,455 | +€4,964 | +17.4% |
| Other operating charges | 640/8 | €6,827 | €3,774 | -€3,053 | -44.7% |
| Gross operating margin | 9900 | €110,337 | €343,162 | +€232,825 | +211% |
| Operating profit (loss) | 9901 | €88 | €39,887 | +€39,799 | +45,283% |
| Financial income | 75/76B | €15 | €25 | +€10 | +67.0% |
| Recurring financial income | 75 | €15 | €25 | +€10 | +67.0% |
| Financial charges | 65/66B | €2,889 | €26,436 | +€23,547 | +815% |
| Recurring financial charges | 65 | €2,889 | €26,436 | +€23,547 | +815% |
| Profit (loss) for the period before taxes | 9903 | -€2,786 | €13,477 | +€16,263 | |
| Income taxes | 67/77 | - | €4 | +€4 | |
| Profit (loss) for the period | 9904 | -€2,786 | €13,473 | +€16,259 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,786 | €13,473 | +€16,259 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.