LINDRA 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.
LINDRA CONSULT
Largest movements
- Financial fixed assets +€325,000
up €325,000 (+61.7%), from €526,350 to €851,350
- Cash +€253,605
up €253,605 (+67,246%), from €377 to €253,982
mainly Short-term financial debts (+€250,000) and Net result for the year (+€125,896)
- Receivables within one year -€46,590
down €46,590 (-66.3%), from €70,277 to €23,687
of which Trade receivables: -€32,464
- Short-term financial debts +€250,000
new in 2025: €250,000
- Profit (loss) carried forward +€125,896
up €125,896 (+58.4%), from €215,517 to €341,413
- Other debts +€98,403
up €98,403 (+29.0%), from €339,879 to €438,283
- Debts after one year +€57,263
new in 2025: €57,263
- Current portion of long-term debt +€14,241
new in 2025: €14,241
- Financial income +€250,000
up €250,000 (+1,249,999,900%), from €0 to €250,000
- Gross operating margin -€87,985
down €87,985, from €55,675 to -€32,310
- Financial charges -€20,972
down €20,972 (-19.2%), from €109,114 to €88,143
- Other operating charges -€2,051
down €2,051 (-62.8%), from €3,265 to €1,214
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 | €600,618 | €1,132,678 | +€532,059 | +88.6% |
| Fixed assets | 21/28 | €529,737 | €854,774 | +€325,036 | +61.4% |
| Tangible fixed assets | 22/27 | €3,387 | €3,424 | +€36 | +1.1% |
| Furniture and vehicles | 24 | €3,104 | €3,312 | +€207 | +6.7% |
| Other tangible fixed assets | 26 | €283 | €112 | -€171 | -60.3% |
| Financial fixed assets | 28 | €526,350 | €851,350 | +€325,000 | +61.7% |
| Current assets | 29/58 | €70,881 | €277,904 | +€207,023 | +292% |
| Amounts receivable within one year | 40/41 | €70,277 | €23,687 | -€46,590 | -66.3% |
| Trade receivables | 40 | €55,725 | €23,261 | -€32,464 | -58.3% |
| Other amounts receivable | 41 | €14,552 | €426 | -€14,126 | -97.1% |
| Cash at bank and in hand | 54/58 | €377 | €253,982 | +€253,605 | +67,246% |
| Deferred charges and accrued income | 490/1 | €227 | €234 | +€8 | +3.4% |
| Total equity and liabilities | 10/49 | €600,618 | €1,132,678 | +€532,059 | +88.6% |
| Equity | 10/15 | €223,577 | €349,473 | +€125,896 | +56.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,517 | €341,413 | +€125,896 | +58.4% |
| Amounts payable | 17/49 | €377,041 | €783,204 | +€406,163 | +108% |
| Amounts payable after more than one year | 17 | - | €57,263 | +€57,263 | |
| Financial debts | 170/4 | - | €57,263 | +€57,263 | |
| Amounts payable within one year | 42/48 | €367,041 | €723,194 | +€356,153 | +97.0% |
| Current portion of amounts payable after more than one year | 42 | - | €14,241 | +€14,241 | |
| Financial debts | 43 | - | €250,000 | +€250,000 | |
| Credit institutions | 430/8 | - | €250,000 | +€250,000 | |
| Trade debts | 44 | €19,087 | €13,360 | -€5,727 | -30.0% |
| Suppliers | 440/4 | €19,087 | €13,360 | -€5,727 | -30.0% |
| Taxes, remuneration and social security | 45 | €8,075 | €7,310 | -€765 | -9.5% |
| Taxes | 450/3 | €8,075 | €7,310 | -€765 | -9.5% |
| Other amounts payable | 47/48 | €339,879 | €438,283 | +€98,403 | +29.0% |
| Accrued charges and deferred income | 492/3 | €10,000 | €2,748 | -€7,252 | -72.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,925 | €1,741 | -€183 | -9.5% |
| Other operating charges | 640/8 | €3,265 | €1,214 | -€2,051 | -62.8% |
| Non-recurring operating charges | 66A | - | €397 | +€397 | |
| Gross operating margin | 9900 | €55,675 | -€32,310 | -€87,985 | |
| Operating profit (loss) | 9901 | €50,486 | -€35,662 | -€86,148 | |
| Financial income | 75/76B | €0 | €250,000 | +€250,000 | +1,249,999,900% |
| Recurring financial income | 75 | €0 | €250,000 | +€250,000 | +1,249,999,900% |
| Financial charges | 65/66B | €109,114 | €88,143 | -€20,972 | -19.2% |
| Recurring financial charges | 65 | €109,114 | €88,143 | -€20,972 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€58,628 | €126,195 | +€184,824 | |
| Income taxes | 67/77 | €563 | €299 | -€264 | -46.8% |
| Profit (loss) for the period | 9904 | -€59,191 | €125,896 | +€185,087 | |
| Profit (loss) for the period to be appropriated | 9905 | -€59,191 | €125,896 | +€185,087 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.