LIN-CONSULT: what changed
Two fiscal 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.
LIN-CONSULT
Largest movements
- Receivables within one year -€9,335
down €9,335 (-98.1%), from €9,515 to €179
of which Trade receivables: -€9,515
- Tangible fixed assets -€6,115
down €6,115 (-5.3%), from €115,478 to €109,363
of which Land and buildings: -€5,077
- Debts after one year -€9,053
down €9,053 (-35.5%), from €25,500 to €16,447
- Tax, wage and social debts -€5,573
down €5,573 (-96.3%), from €5,785 to €211
- Other debts -€3,190
down €3,190 (-28.2%), from €11,330 to €8,140
- Gross operating margin -€63,938
down €63,938 (-87.1%), from €73,387 to €9,450
- Taxes -€21,221
down €21,221, from €21,161 to -€60
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,304 | €175,973 | -€17,331 | -9.0% |
| Fixed assets | 21/28 | €115,478 | €109,363 | -€6,115 | -5.3% |
| Tangible fixed assets | 22/27 | €115,478 | €109,363 | -€6,115 | -5.3% |
| Land and buildings | 22 | €112,066 | €106,989 | -€5,077 | -4.5% |
| Furniture and vehicles | 24 | €1,487 | €749 | -€739 | -49.7% |
| Other tangible fixed assets | 26 | €1,924 | €1,625 | -€299 | -15.5% |
| Current assets | 29/58 | €77,826 | €66,611 | -€11,216 | -14.4% |
| Amounts receivable within one year | 40/41 | €9,515 | €179 | -€9,335 | -98.1% |
| Trade receivables | 40 | €9,515 | - | -€9,515 | |
| Other amounts receivable | 41 | - | €179 | +€179 | |
| Cash at bank and in hand | 54/58 | €68,312 | €66,431 | -€1,881 | -2.8% |
| Total equity and liabilities | 10/49 | €193,304 | €175,973 | -€17,331 | -9.0% |
| Equity | 10/15 | €141,932 | €141,846 | -€86 | -0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €135,732 | €135,646 | -€86 | -0.1% |
| Distributable reserves | 133 | €135,732 | €135,646 | -€86 | -0.1% |
| Amounts payable | 17/49 | €51,372 | €34,127 | -€17,245 | -33.6% |
| Amounts payable after more than one year | 17 | €25,500 | €16,447 | -€9,053 | -35.5% |
| Financial debts | 170/4 | €25,500 | €16,447 | -€9,053 | -35.5% |
| Amounts payable within one year | 42/48 | €25,343 | €17,321 | -€8,022 | -31.7% |
| Current portion of amounts payable after more than one year | 42 | €8,211 | €8,970 | +€759 | +9.2% |
| Trade debts | 44 | €18 | - | -€18 | |
| Suppliers | 440/4 | €18 | - | -€18 | |
| Taxes, remuneration and social security | 45 | €5,785 | €211 | -€5,573 | -96.3% |
| Taxes | 450/3 | €5,785 | €211 | -€5,573 | -96.3% |
| Other amounts payable | 47/48 | €11,330 | €8,140 | -€3,190 | -28.2% |
| Accrued charges and deferred income | 492/3 | €529 | €359 | -€170 | -32.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,115 | €6,115 | = | 0.0% |
| Other operating charges | 640/8 | €2,211 | €1,729 | -€482 | -21.8% |
| Gross operating margin | 9900 | €73,387 | €9,450 | -€63,938 | -87.1% |
| Operating profit (loss) | 9901 | €65,062 | €1,606 | -€63,456 | -97.5% |
| Financial income | 75/76B | €361 | €424 | +€64 | +17.7% |
| Recurring financial income | 75 | €361 | €424 | +€64 | +17.7% |
| Financial charges | 65/66B | €2,036 | €2,176 | +€140 | +6.9% |
| Recurring financial charges | 65 | €2,036 | €2,176 | +€140 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €63,386 | -€146 | -€63,532 | |
| Income taxes | 67/77 | €21,161 | -€60 | -€21,221 | |
| Profit (loss) for the period | 9904 | €42,226 | -€86 | -€42,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,226 | -€86 | -€42,312 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.