LudiLingua: 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.
LudiLingua
Largest movements
- Cash +€672
up €672 (+5.4%), from €12,360 to €13,031
mainly Tax, wage and social debts (+€3,733) and Other debts (+€179)
- Tax, wage and social debts +€3,733
up €3,733 (+123%), from €3,044 to €6,777
of which Remuneration and social security: +€2,101
- Profit (loss) carried forward -€1,718
down €1,718 (-80.4%), from -€2,137 to -€3,855
- Trade debts -€1,564
down €1,564 (-10.8%), from €14,464 to €12,900
- Gross operating margin +€16,394
up €16,394, from -€1,189 to €15,205
- Staff costs +€15,698
up €15,698 (+1,860%), from €844 to €16,543
- Other operating charges +€398
up €398 (+626%), from €64 to €462
- Financial charges -€223
down €223 (-47.4%), from €470 to €248
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 | €23,431 | €24,061 | +€629 | +2.7% |
| Fixed assets | 21/28 | €500 | €500 | = | 0.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €22,931 | €23,561 | +€629 | +2.7% |
| Amounts receivable within one year | 40/41 | €10,354 | €10,252 | -€102 | -1.0% |
| Trade receivables | 40 | €6,480 | €6,983 | +€503 | +7.8% |
| Other amounts receivable | 41 | €3,875 | €3,270 | -€605 | -15.6% |
| Cash at bank and in hand | 54/58 | €12,360 | €13,031 | +€672 | +5.4% |
| Deferred charges and accrued income | 490/1 | €217 | €277 | +€60 | +27.5% |
| Total equity and liabilities | 10/49 | €23,431 | €24,061 | +€629 | +2.7% |
| Equity | 10/15 | €5,923 | €4,205 | -€1,718 | -29.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,137 | -€3,855 | -€1,718 | -80.4% |
| Amounts payable | 17/49 | €17,508 | €19,856 | +€2,348 | +13.4% |
| Amounts payable within one year | 42/48 | €17,508 | €19,856 | +€2,348 | +13.4% |
| Trade debts | 44 | €14,464 | €12,900 | -€1,564 | -10.8% |
| Suppliers | 440/4 | €14,464 | €12,900 | -€1,564 | -10.8% |
| Taxes, remuneration and social security | 45 | €3,044 | €6,777 | +€3,733 | +123% |
| Taxes | 450/3 | €1,870 | €3,502 | +€1,632 | +87.3% |
| Remuneration and social security | 454/9 | €1,174 | €3,275 | +€2,101 | +179% |
| Other amounts payable | 47/48 | - | €179 | +€179 | |
| Remuneration, social security and pensions | 62 | €844 | €16,543 | +€15,698 | +1,860% |
| Other operating charges | 640/8 | €64 | €462 | +€398 | +626% |
| Gross operating margin | 9900 | -€1,189 | €15,205 | +€16,394 | |
| Operating profit (loss) | 9901 | -€2,097 | -€1,799 | +€298 | +14.2% |
| Financial income | 75/76B | €213 | €328 | +€115 | +53.9% |
| Recurring financial income | 75 | €213 | €328 | +€115 | +53.9% |
| Financial charges | 65/66B | €470 | €248 | -€223 | -47.4% |
| Recurring financial charges | 65 | €470 | €248 | -€223 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,354 | -€1,718 | +€635 | +27.0% |
| Profit (loss) for the period | 9904 | -€2,354 | -€1,718 | +€635 | +27.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,354 | -€1,718 | +€635 | +27.0% |
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 23 October 2026 via checked.be.