LisLingua: 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.
LisLingua
Largest movements
- Cash +€36,108
up €36,108 (+17.3%), from €209,277 to €245,385
mainly Net result for the year (+€43,196) and Other debts (+€15,612)
- Current investments -€13,177
down €13,177 (-12.8%), from €102,956 to €89,778
- Receivables within one year -€8,889
down €8,889 (-20.4%), from €43,491 to €34,602
of which Trade receivables: -€14,330
- Tangible fixed assets -€6,839
down €6,839 (-25.0%), from €27,362 to €20,523
of which Furniture and vehicles: -€6,839
- Trade debts -€21,875
down €21,875 (-21.4%), from €102,101 to €80,226
- Reserves +€21,214
up €21,214 (+9.1%), from €234,001 to €255,216
- Other debts +€15,612
up €15,612 (+74.9%), from €20,846 to €36,458
- Tax, wage and social debts -€7,989
down €7,989 (-29.2%), from €27,341 to €19,352
- Gross operating margin -€33,331
down €33,331 (-33.5%), from €99,460 to €66,129
- Taxes -€9,102
down €9,102 (-36.9%), from €24,650 to €15,548
- Write-downs +€3,703
new in 2025: €3,703
- Financial income +€2,477
up €2,477 (+119%), from €2,090 to €4,567
- Depreciation +€1,057
up €1,057 (+18.3%), from €5,782 to €6,839
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 | €384,689 | €391,652 | +€6,963 | +1.8% |
| Fixed assets | 21/28 | €27,862 | €21,023 | -€6,839 | -24.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €27,362 | €20,523 | -€6,839 | -25.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €27,362 | €20,523 | -€6,839 | -25.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €356,827 | €370,628 | +€13,802 | +3.9% |
| Amounts receivable within one year | 40/41 | €43,491 | €34,602 | -€8,889 | -20.4% |
| Trade receivables | 40 | €43,491 | €29,161 | -€14,330 | -32.9% |
| Other amounts receivable | 41 | - | €5,441 | +€5,441 | |
| Current investments | 50/53 | €102,956 | €89,778 | -€13,177 | -12.8% |
| Cash at bank and in hand | 54/58 | €209,277 | €245,385 | +€36,108 | +17.3% |
| Deferred charges and accrued income | 490/1 | €1,104 | €864 | -€240 | -21.7% |
| Total equity and liabilities | 10/49 | €384,689 | €391,652 | +€6,963 | +1.8% |
| Equity | 10/15 | €234,401 | €255,616 | +€21,214 | +9.1% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €234,001 | €255,216 | +€21,214 | +9.1% |
| Distributable reserves | 133 | €234,001 | €255,216 | +€21,214 | +9.1% |
| Amounts payable | 17/49 | €150,288 | €136,036 | -€14,252 | -9.5% |
| Amounts payable within one year | 42/48 | €150,288 | €136,036 | -€14,252 | -9.5% |
| Trade debts | 44 | €102,101 | €80,226 | -€21,875 | -21.4% |
| Suppliers | 440/4 | €102,101 | €80,226 | -€21,875 | -21.4% |
| Taxes, remuneration and social security | 45 | €27,341 | €19,352 | -€7,989 | -29.2% |
| Taxes | 450/3 | €27,341 | €19,352 | -€7,989 | -29.2% |
| Other amounts payable | 47/48 | €20,846 | €36,458 | +€15,612 | +74.9% |
| Non-recurring operating income | 76A | €9,562 | - | -€9,562 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,782 | €6,839 | +€1,057 | +18.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,703 | +€3,703 | |
| Other operating charges | 640/8 | €494 | €478 | -€15 | -3.1% |
| Gross operating margin | 9900 | €99,460 | €66,129 | -€33,331 | -33.5% |
| Operating profit (loss) | 9901 | €93,185 | €55,109 | -€38,076 | -40.9% |
| Financial income | 75/76B | €2,090 | €4,567 | +€2,477 | +119% |
| Recurring financial income | 75 | €2,090 | €4,567 | +€2,477 | +119% |
| Financial charges | 65/66B | €464 | €932 | +€467 | +101% |
| Recurring financial charges | 65 | €464 | €932 | +€467 | +101% |
| Profit (loss) for the period before taxes | 9903 | €94,810 | €58,744 | -€36,066 | -38.0% |
| Income taxes | 67/77 | €24,650 | €15,548 | -€9,102 | -36.9% |
| Profit (loss) for the period | 9904 | €70,160 | €43,196 | -€26,964 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,160 | €43,196 | -€26,964 | -38.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.