LINGO: 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.
LINGO
Largest movements
- Receivables within one year +€9,012
up €9,012 (+60.2%), from €14,966 to €23,978
of which Trade receivables: +€9,012
- Current investments +€5,000
up €5,000 (+4.0%), from €125,000 to €130,000
- Cash -€3,623
down €3,623 (-6.9%), from €52,222 to €48,599
mainly Receivables within one year (-€9,012) and Current investments (-€5,000)
- Reserves +€12,544
up €12,544 (+10.4%), from €120,524 to €133,069
- Financial income +€1,409
up €1,409 (+44.0%), from €3,199 to €4,608
- Gross operating margin -€1,118
down €1,118 (-7.0%), from €15,946 to €14,828
- Taxes +€471
up €471 (+8.8%), from €5,337 to €5,808
- Other operating charges -€294
down €294 (-50.5%), from €581 to €288
- Financial charges -€169
down €169 (-34.2%), from €495 to €326
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 | €194,177 | €204,095 | +€9,918 | +5.1% |
| Fixed assets | 21/28 | €1,989 | €1,518 | -€471 | -23.7% |
| Tangible fixed assets | 22/27 | €1,989 | €1,518 | -€471 | -23.7% |
| Land and buildings | 22 | €252 | €0 | -€252 | -100% |
| Plant, machinery and equipment | 23 | €1,737 | €1,518 | -€219 | -12.6% |
| Current assets | 29/58 | €192,188 | €202,577 | +€10,388 | +5.4% |
| Amounts receivable within one year | 40/41 | €14,966 | €23,978 | +€9,012 | +60.2% |
| Trade receivables | 40 | €14,966 | €23,978 | +€9,012 | +60.2% |
| Other amounts receivable | 41 | €0 | - | -€0 | |
| Current investments | 50/53 | €125,000 | €130,000 | +€5,000 | +4.0% |
| Cash at bank and in hand | 54/58 | €52,222 | €48,599 | -€3,623 | -6.9% |
| Total equity and liabilities | 10/49 | €194,177 | €204,095 | +€9,918 | +5.1% |
| Equity | 10/15 | €176,309 | €188,854 | +€12,544 | +7.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €120,524 | €133,069 | +€12,544 | +10.4% |
| Distributable reserves | 133 | €120,524 | €133,069 | +€12,544 | +10.4% |
| Profit (loss) carried forward | 14 | €43,385 | €43,385 | = | 0.0% |
| Amounts payable | 17/49 | €17,868 | €15,241 | -€2,627 | -14.7% |
| Amounts payable within one year | 42/48 | €17,868 | €15,241 | -€2,627 | -14.7% |
| Trade debts | 44 | €1,333 | €523 | -€810 | -60.7% |
| Suppliers | 440/4 | €1,333 | €523 | -€810 | -60.7% |
| Taxes, remuneration and social security | 45 | €6,398 | €4,459 | -€1,939 | -30.3% |
| Taxes | 450/3 | €6,398 | €4,459 | -€1,939 | -30.3% |
| Other amounts payable | 47/48 | €10,137 | €10,259 | +€122 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €585 | €471 | -€114 | -19.5% |
| Other operating charges | 640/8 | €581 | €288 | -€294 | -50.5% |
| Gross operating margin | 9900 | €15,946 | €14,828 | -€1,118 | -7.0% |
| Operating profit (loss) | 9901 | €14,780 | €14,070 | -€710 | -4.8% |
| Financial income | 75/76B | €3,199 | €4,608 | +€1,409 | +44.0% |
| Recurring financial income | 75 | €3,199 | €4,608 | +€1,409 | +44.0% |
| Financial charges | 65/66B | €495 | €326 | -€169 | -34.2% |
| Recurring financial charges | 65 | €495 | €326 | -€169 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €17,484 | €18,352 | +€868 | +5.0% |
| Income taxes | 67/77 | €5,337 | €5,808 | +€471 | +8.8% |
| Profit (loss) for the period | 9904 | €12,148 | €12,544 | +€397 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €12,148 | €12,544 | +€397 | +3.3% |
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 18 October 2026 via checked.be.