EVERT LINTERMANS: 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.
EVERT LINTERMANS
Largest movements
- Receivables within one year +€16,291
up €16,291 (+1,276%), from €1,277 to €17,568
of which Trade receivables: +€15,457
- Tangible fixed assets -€10,178
down €10,178 (-34.4%), from €29,626 to €19,448
of which Furniture and vehicles: -€9,000
- Cash +€4,449
up €4,449 (+47.4%), from €9,383 to €13,832
mainly Other debts (+€23,029) and Depreciation (+€10,178)
- Other debts +€23,029
up €23,029 (+7,981%), from €289 to €23,317
- Debts after one year -€21,064
down €21,064 (-31.3%), from €67,333 to €46,269
- Reserves +€8,990
up €8,990 (+19.3%), from €46,557 to €55,548
- Current portion of long-term debt -€2,588
down €2,588 (-10.9%), from €23,652 to €21,064
- Tax, wage and social debts +€2,221
up €2,221 (+166%), from €1,334 to €3,555
- Financial charges +€1,882
up €1,882 (+231%), from €816 to €2,698
- Gross operating margin -€1,721
down €1,721 (-6.1%), from €28,069 to €26,348
- Taxes -€947
down €947 (-18.9%), from €5,014 to €4,067
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 | €140,918 | €151,506 | +€10,588 | +7.5% |
| Fixed assets | 21/28 | €104,626 | €94,448 | -€10,178 | -9.7% |
| Tangible fixed assets | 22/27 | €29,626 | €19,448 | -€10,178 | -34.4% |
| Plant, machinery and equipment | 23 | €2,223 | €1,537 | -€686 | -30.9% |
| Furniture and vehicles | 24 | €23,745 | €14,745 | -€9,000 | -37.9% |
| Other tangible fixed assets | 26 | €3,658 | €3,166 | -€492 | -13.5% |
| Financial fixed assets | 28 | €75,000 | €75,000 | = | 0.0% |
| Current assets | 29/58 | €36,291 | €57,058 | +€20,766 | +57.2% |
| Amounts receivable after more than one year | 29 | €24,500 | €24,500 | = | 0.0% |
| Other amounts receivable | 291 | €24,500 | €24,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,277 | €17,568 | +€16,291 | +1,276% |
| Trade receivables | 40 | €487 | €15,944 | +€15,457 | +3,174% |
| Other amounts receivable | 41 | €790 | €1,624 | +€834 | +106% |
| Cash at bank and in hand | 54/58 | €9,383 | €13,832 | +€4,449 | +47.4% |
| Deferred charges and accrued income | 490/1 | €1,132 | €1,158 | +€26 | +2.3% |
| Total equity and liabilities | 10/49 | €140,918 | €151,506 | +€10,588 | +7.5% |
| Equity | 10/15 | €47,557 | €56,548 | +€8,990 | +18.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €46,557 | €55,548 | +€8,990 | +19.3% |
| Distributable reserves | 133 | €46,557 | €55,548 | +€8,990 | +19.3% |
| Amounts payable | 17/49 | €93,360 | €94,958 | +€1,598 | +1.7% |
| Amounts payable after more than one year | 17 | €67,333 | €46,269 | -€21,064 | -31.3% |
| Financial debts | 170/4 | €67,333 | €46,269 | -€21,064 | -31.3% |
| Amounts payable within one year | 42/48 | €26,015 | €48,672 | +€22,658 | +87.1% |
| Current portion of amounts payable after more than one year | 42 | €23,652 | €21,064 | -€2,588 | -10.9% |
| Trade debts | 44 | €740 | €736 | -€4 | -0.6% |
| Suppliers | 440/4 | €740 | €736 | -€4 | -0.6% |
| Taxes, remuneration and social security | 45 | €1,334 | €3,555 | +€2,221 | +166% |
| Taxes | 450/3 | €1,334 | €3,555 | +€2,221 | +166% |
| Other amounts payable | 47/48 | €289 | €23,317 | +€23,029 | +7,981% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,178 | €10,178 | = | 0.0% |
| Other operating charges | 640/8 | €995 | €1,105 | +€110 | +11.1% |
| Gross operating margin | 9900 | €28,069 | €26,348 | -€1,721 | -6.1% |
| Operating profit (loss) | 9901 | €16,896 | €15,065 | -€1,831 | -10.8% |
| Financial income | 75/76B | €525 | €691 | +€166 | +31.6% |
| Recurring financial income | 75 | €525 | €691 | +€166 | +31.6% |
| Financial charges | 65/66B | €816 | €2,698 | +€1,882 | +231% |
| Recurring financial charges | 65 | €816 | €2,698 | +€1,882 | +231% |
| Profit (loss) for the period before taxes | 9903 | €16,605 | €13,057 | -€3,548 | -21.4% |
| Income taxes | 67/77 | €5,014 | €4,067 | -€947 | -18.9% |
| Profit (loss) for the period | 9904 | €11,591 | €8,990 | -€2,601 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,591 | €8,990 | -€2,601 | -22.4% |
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 15 October 2026 via checked.be.