LINCENT PRODUCTS: 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.
LINCENT PRODUCTS
Largest movements
- Cash +€8,232
up €8,232 (+81.3%), from €10,127 to €18,359
mainly Net result for the year (+€15,912) and Short-term financial debts (+€1,911)
- Tangible fixed assets +€1,584
up €1,584 (+181%), from €876 to €2,460
- Receivables within one year -€312
down €312 (-3.5%), from €8,823 to €8,511
of which Trade receivables: -€353
- Profit (loss) carried forward +€15,912
up €15,912 (+92.0%), from -€17,303 to -€1,391
- Other debts -€8,768
down €8,768 (-73.4%), from €11,942 to €3,174
- Short-term financial debts +€1,911
new in 2025: €1,911
- Tax, wage and social debts +€800
up €800 (+18.9%), from €4,222 to €5,021
- Gross operating margin -€7,673
down €7,673 (-23.5%), from €32,711 to €25,038
- Depreciation -€2,017
down €2,017 (-54.6%), from €3,692 to €1,675
- Other operating charges -€969
down €969 (-49.2%), from €1,970 to €1,001
- Taxes +€431
up €431 (+7.2%), from €6,028 to €6,459
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 | €19,990 | €29,791 | +€9,801 | +49.0% |
| Fixed assets | 21/28 | €876 | €2,460 | +€1,584 | +181% |
| Tangible fixed assets | 22/27 | €876 | €2,460 | +€1,584 | +181% |
| Furniture and vehicles | 24 | €876 | €2,460 | +€1,584 | +181% |
| Current assets | 29/58 | €19,114 | €27,331 | +€8,217 | +43.0% |
| Amounts receivable within one year | 40/41 | €8,823 | €8,511 | -€312 | -3.5% |
| Trade receivables | 40 | €8,823 | €8,470 | -€353 | -4.0% |
| Other amounts receivable | 41 | - | €41 | +€41 | |
| Cash at bank and in hand | 54/58 | €10,127 | €18,359 | +€8,232 | +81.3% |
| Deferred charges and accrued income | 490/1 | €164 | €461 | +€297 | +182% |
| Total equity and liabilities | 10/49 | €19,990 | €29,791 | +€9,801 | +49.0% |
| Equity | 10/15 | €2,697 | €18,609 | +€15,912 | +590% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,303 | -€1,391 | +€15,912 | +92.0% |
| Amounts payable | 17/49 | €17,293 | €11,182 | -€6,111 | -35.3% |
| Amounts payable within one year | 42/48 | €17,293 | €11,182 | -€6,111 | -35.3% |
| Financial debts | 43 | - | €1,911 | +€1,911 | |
| Credit institutions | 430/8 | - | €1,911 | +€1,911 | |
| Trade debts | 44 | €1,130 | €1,076 | -€54 | -4.8% |
| Suppliers | 440/4 | €1,130 | €1,076 | -€54 | -4.8% |
| Taxes, remuneration and social security | 45 | €4,222 | €5,021 | +€800 | +18.9% |
| Taxes | 450/3 | €4,222 | €5,021 | +€800 | +18.9% |
| Other amounts payable | 47/48 | €11,942 | €3,174 | -€8,768 | -73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,692 | €1,675 | -€2,017 | -54.6% |
| Other operating charges | 640/8 | €1,970 | €1,001 | -€969 | -49.2% |
| Gross operating margin | 9900 | €32,711 | €25,038 | -€7,673 | -23.5% |
| Operating profit (loss) | 9901 | €27,049 | €22,362 | -€4,687 | -17.3% |
| Financial income | 75/76B | €32 | €26 | -€6 | -18.9% |
| Recurring financial income | 75 | €32 | €26 | -€6 | -18.9% |
| Financial charges | 65/66B | €60 | €17 | -€43 | -72.0% |
| Recurring financial charges | 65 | €60 | €17 | -€43 | -72.0% |
| Profit (loss) for the period before taxes | 9903 | €27,021 | €22,371 | -€4,650 | -17.2% |
| Income taxes | 67/77 | €6,028 | €6,459 | +€431 | +7.2% |
| Profit (loss) for the period | 9904 | €20,993 | €15,912 | -€5,081 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,993 | €15,912 | -€5,081 | -24.2% |
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 17 October 2026 via checked.be.