LINDBERGH CONSULT: 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.
LINDBERGH CONSULT
Largest movements
- Receivables within one year -€50,440
down €50,440 (-90.2%), from €55,916 to €5,476
of which Trade receivables: -€26,549
- Cash +€37,328
up €37,328 (+1,200%), from €3,110 to €40,438
mainly Receivables within one year (+€50,440) and Trade debts (+€20,114)
- Tangible fixed assets +€1,441
up €1,441 (+601%), from €240 to €1,681
- Profit (loss) carried forward -€31,027
new in 2025: -€31,027
- Trade debts +€20,114
up €20,114 (+5,043%), from €399 to €20,513
- Write-downs +€34,012
new in 2025: €34,012
- Gross operating margin -€23,293
down €23,293 (-82.0%), from €28,415 to €5,122
- Staff costs -€21,665
down €21,665 (-100%), from €21,665 to €0
- Depreciation -€1,668
down €1,668 (-77.0%), from €2,166 to €499
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 | €121,308 | €110,067 | -€11,241 | -9.3% |
| Fixed assets | 21/28 | €59,539 | €60,981 | +€1,441 | +2.4% |
| Tangible fixed assets | 22/27 | €240 | €1,681 | +€1,441 | +601% |
| Furniture and vehicles | 24 | €240 | €1,681 | +€1,441 | +601% |
| Financial fixed assets | 28 | €59,300 | €59,300 | = | 0.0% |
| Current assets | 29/58 | €61,769 | €49,087 | -€12,682 | -20.5% |
| Amounts receivable within one year | 40/41 | €55,916 | €5,476 | -€50,440 | -90.2% |
| Trade receivables | 40 | €32,025 | €5,476 | -€26,549 | -82.9% |
| Other amounts receivable | 41 | €23,890 | €0 | -€23,890 | -100% |
| Cash at bank and in hand | 54/58 | €3,110 | €40,438 | +€37,328 | +1,200% |
| Deferred charges and accrued income | 490/1 | €2,743 | €3,173 | +€429 | +15.6% |
| Total equity and liabilities | 10/49 | €121,308 | €110,067 | -€11,241 | -9.3% |
| Equity | 10/15 | €32,653 | €1,626 | -€31,027 | -95.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,453 | €26,453 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €24,593 | €26,453 | +€1,860 | +7.6% |
| Profit (loss) carried forward | 14 | - | -€31,027 | -€31,027 | |
| Amounts payable | 17/49 | €88,655 | €108,441 | +€19,786 | +22.3% |
| Amounts payable within one year | 42/48 | €88,655 | €108,441 | +€19,786 | +22.3% |
| Trade debts | 44 | €399 | €20,513 | +€20,114 | +5,043% |
| Suppliers | 440/4 | €399 | €20,513 | +€20,114 | +5,043% |
| Taxes, remuneration and social security | 45 | €3,731 | €4,058 | +€327 | +8.8% |
| Taxes | 450/3 | €3,731 | €4,058 | +€327 | +8.8% |
| Other amounts payable | 47/48 | €84,525 | €83,870 | -€656 | -0.8% |
| Remuneration, social security and pensions | 62 | €21,665 | €0 | -€21,665 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,166 | €499 | -€1,668 | -77.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €34,012 | +€34,012 | |
| Other operating charges | 640/8 | €471 | €449 | -€22 | -4.7% |
| Gross operating margin | 9900 | €28,415 | €5,122 | -€23,293 | -82.0% |
| Operating profit (loss) | 9901 | €4,111 | -€29,839 | -€33,950 | |
| Financial income | 75/76B | €123 | €139 | +€16 | +12.7% |
| Recurring financial income | 75 | €123 | €139 | +€16 | +12.7% |
| Financial charges | 65/66B | €147 | €152 | +€5 | +3.1% |
| Recurring financial charges | 65 | €147 | €152 | +€5 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €4,088 | -€29,852 | -€33,939 | |
| Income taxes | 67/77 | €1,197 | €1,175 | -€22 | -1.8% |
| Profit (loss) for the period | 9904 | €2,891 | -€31,027 | -€33,918 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,891 | -€31,027 | -€33,918 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.