LINGUIX: 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.
What changed
LINGUIX
NACE 74.301, Translation services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€85,943
2024 · €166,099-€80,156
Equity
€1.6m
2024 · €1.5m+€85,943
Cash
€299
2024 · €4,050-€3,751
Balance sheet total
€1.8m
2024 · €1.7m+€33,882
Largest movements
Assets
- Financial fixed assets +€105,074
up €105,074 (+8.6%), from €1.2m to €1.3m
- Receivables within one year -€65,407
down €65,407 (-14.9%), from €440,290 to €374,884
of which Trade receivables: -€67,860
Equity and liabilities
- Profit (loss) carried forward +€85,943
up €85,943 (+6.4%), from €1.4m to €1.4m
- Advances received -€24,669
down €24,669 (-41.9%), from €58,944 to €34,275
Income statement
- Gross operating margin -€127,876
down €127,876 (-53.4%), from €239,680 to €111,805
- Taxes -€34,583
down €34,583 (-51.5%), from €67,127 to €32,544
- Financial charges -€7,647
down €7,647 (-53.2%), from €14,378 to €6,731
- Other operating charges -€2,924
down €2,924 (-17.0%), from €17,235 to €14,310
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.
Result 2024
€166,099
Gross operating margin
-€127,876
Depreciation
+€1,037
Other operating charges
+€2,924
Financial income
+€1,528
Financial charges
+€7,647
Taxes
+€34,583
Result 2025
€85,943
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.
From operations
+€130,824
Investment
-€107,524
Financing
-€27,051
Cash 2024
€4,050
From operations (derived)
+€130,824
Net result for the year
+€85,943
Depreciation
+€5,498
Receivables within one year
+€65,407
Deferred charges and accrued income
-€1,014
Trade debts
-€9,386
Tax, wage and social debts
+€9,172
Advances received
-€24,669
Other debts
-€127
Investment (derived)
-€107,524
Investment in fixed assets (net)
-€107,524
Financing
-€27,051
Debts after one year
-€13,752
Current portion of long-term debt
-€8,070
Short-term financial debts
-€5,229
Cash 2025
€299
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,743,894 | €1,777,776 | +€33,882 | +1.9% |
| Fixed assets | 21/28 | €1,299,290 | €1,401,315 | +€102,025 | +7.9% |
| Tangible fixed assets | 22/27 | €71,611 | €68,562 | -€3,048 | -4.3% |
| Land and buildings | 22 | €41,148 | €39,045 | -€2,103 | -5.1% |
| Plant, machinery and equipment | 23 | €2,633 | €1,687 | -€945 | -35.9% |
| Other tangible fixed assets | 26 | €27,830 | €27,830 | = | 0.0% |
| Financial fixed assets | 28 | €1,227,679 | €1,332,753 | +€105,074 | +8.6% |
| Current assets | 29/58 | €444,604 | €376,461 | -€68,144 | -15.3% |
| Amounts receivable within one year | 40/41 | €440,290 | €374,884 | -€65,407 | -14.9% |
| Trade receivables | 40 | €440,288 | €372,428 | -€67,860 | -15.4% |
| Other amounts receivable | 41 | €2 | €2,456 | +€2,453 | +115729.2% |
| Cash at bank and in hand | 54/58 | €4,050 | €299 | -€3,751 | -92.6% |
| Deferred charges and accrued income | 490/1 | €264 | €1,278 | +€1,014 | +384.5% |
| Total equity and liabilities | 10/49 | €1,743,894 | €1,777,776 | +€33,882 | +1.9% |
| Equity | 10/15 | €1,471,328 | €1,557,271 | +€85,943 | +5.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €99,417 | €99,417 | = | 0.0% |
| Non-distributable reserves | 130/1 | €99,417 | €99,417 | = | 0.0% |
| Reserves not available under the articles | 1311 | €99,417 | €99,417 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,353,311 | €1,439,254 | +€85,943 | +6.4% |
| Amounts payable | 17/49 | €272,566 | €220,505 | -€52,061 | -19.1% |
| Amounts payable after more than one year | 17 | €25,586 | €11,834 | -€13,752 | -53.7% |
| Financial debts | 170/4 | €25,586 | €11,834 | -€13,752 | -53.7% |
| Amounts payable within one year | 42/48 | €246,980 | €208,671 | -€38,309 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €25,550 | €17,480 | -€8,070 | -31.6% |
| Financial debts | 43 | €55,728 | €50,499 | -€5,229 | -9.4% |
| Credit institutions | 430/8 | €55,728 | €50,499 | -€5,229 | -9.4% |
| Trade debts | 44 | €64,521 | €55,135 | -€9,386 | -14.5% |
| Suppliers | 440/4 | €64,521 | €55,135 | -€9,386 | -14.5% |
| Advances received on contracts in progress | 46 | €58,944 | €34,275 | -€24,669 | -41.9% |
| Taxes, remuneration and social security | 45 | €42,110 | €51,282 | +€9,172 | +21.8% |
| Taxes | 450/3 | €42,110 | €51,282 | +€9,172 | +21.8% |
| Other amounts payable | 47/48 | €127 | €0 | -€127 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,536 | €5,498 | -€1,037 | -15.9% |
| Other operating charges | 640/8 | €17,235 | €14,310 | -€2,924 | -17.0% |
| Gross operating margin | 9900 | €239,680 | €111,805 | -€127,876 | -53.4% |
| Operating profit (loss) | 9901 | €215,910 | €91,996 | -€123,914 | -57.4% |
| Financial income | 75/76B | €31,694 | €33,223 | +€1,528 | +4.8% |
| Recurring financial income | 75 | €31,694 | €33,223 | +€1,528 | +4.8% |
| Financial charges | 65/66B | €14,378 | €6,731 | -€7,647 | -53.2% |
| Recurring financial charges | 65 | €14,378 | €6,731 | -€7,647 | -53.2% |
| Profit (loss) for the period before taxes | 9903 | €233,226 | €118,487 | -€114,739 | -49.2% |
| Income taxes | 67/77 | €67,127 | €32,544 | -€34,583 | -51.5% |
| Profit (loss) for the period | 9904 | €166,099 | €85,943 | -€80,156 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €166,099 | €85,943 | -€80,156 | -48.3% |
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 12 October 2026 via checked.be.