Linet Consultancy: 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.
Linet Consultancy
Largest movements
- Receivables within one year +€12,215
up €12,215 (+52.8%), from €23,145 to €35,360
of which Other amounts receivable: +€12,000
- Tangible fixed assets +€9,530
new in 2025: €9,530
of which Furniture and vehicles: +€7,383
- Cash +€4,609
up €4,609 (+31.3%), from €14,706 to €19,315
mainly Net result for the year (+€14,558) and Tax, wage and social debts (+€7,381)
- Reserves +€14,558
up €14,558 (+75.4%), from €19,306 to €33,865
- Tax, wage and social debts +€7,381
up €7,381 (+64.7%), from €11,411 to €18,792
- Current portion of long-term debt +€4,116
new in 2025: €4,116
- Other debts -€1,527
down €1,527 (-43.0%), from €3,548 to €2,021
- Debts after one year +€1,055
new in 2025: €1,055
- Depreciation +€2,449
new in 2025: €2,449
- Other operating charges +€1,044
up €1,044 (+160.9%), from €649 to €1,693
- Taxes +€1,020
up €1,020 (+18.6%), from €5,474 to €6,494
- Financial charges +€742
up €742 (+64.0%), from €1,160 to €1,902
- Gross operating margin +€507
up €507 (+1.9%), from €26,589 to €27,096
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 | €39,858 | €66,588 | +€26,730 | +67.1% |
| Fixed assets | 21/28 | - | €9,650 | +€9,650 | |
| Tangible fixed assets | 22/27 | - | €9,530 | +€9,530 | |
| Plant, machinery and equipment | 23 | - | €2,147 | +€2,147 | |
| Furniture and vehicles | 24 | - | €7,383 | +€7,383 | |
| Financial fixed assets | 28 | - | €120 | +€120 | |
| Current assets | 29/58 | €39,858 | €56,938 | +€17,080 | +42.9% |
| Amounts receivable within one year | 40/41 | €23,145 | €35,360 | +€12,215 | +52.8% |
| Trade receivables | 40 | €12,645 | €12,860 | +€215 | +1.7% |
| Other amounts receivable | 41 | €10,500 | €22,500 | +€12,000 | +114.3% |
| Cash at bank and in hand | 54/58 | €14,706 | €19,315 | +€4,609 | +31.3% |
| Deferred charges and accrued income | 490/1 | €2,008 | €2,264 | +€256 | +12.7% |
| Total equity and liabilities | 10/49 | €39,858 | €66,588 | +€26,730 | +67.1% |
| Equity | 10/15 | €24,306 | €38,865 | +€14,558 | +59.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,306 | €33,865 | +€14,558 | +75.4% |
| Distributable reserves | 133 | €19,306 | €33,865 | +€14,558 | +75.4% |
| Amounts payable | 17/49 | €15,552 | €27,723 | +€12,171 | +78.3% |
| Amounts payable after more than one year | 17 | - | €1,055 | +€1,055 | |
| Financial debts | 170/4 | - | €1,055 | +€1,055 | |
| Amounts payable within one year | 42/48 | €15,396 | €26,355 | +€10,959 | +71.2% |
| Current portion of amounts payable after more than one year | 42 | - | €4,116 | +€4,116 | |
| Financial debts | 43 | - | €564 | +€564 | |
| Credit institutions | 430/8 | - | €564 | +€564 | |
| Trade debts | 44 | €437 | €862 | +€425 | +97.3% |
| Suppliers | 440/4 | €437 | €862 | +€425 | +97.3% |
| Taxes, remuneration and social security | 45 | €11,411 | €18,792 | +€7,381 | +64.7% |
| Taxes | 450/3 | €11,411 | €18,792 | +€7,381 | +64.7% |
| Other amounts payable | 47/48 | €3,548 | €2,021 | -€1,527 | -43.0% |
| Accrued charges and deferred income | 492/3 | €155 | €313 | +€157 | +101.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,449 | +€2,449 | |
| Other operating charges | 640/8 | €649 | €1,693 | +€1,044 | +160.9% |
| Gross operating margin | 9900 | €26,589 | €27,096 | +€507 | +1.9% |
| Operating profit (loss) | 9901 | €25,940 | €22,954 | -€2,986 | -11.5% |
| Financial charges | 65/66B | €1,160 | €1,902 | +€742 | +64.0% |
| Recurring financial charges | 65 | €1,160 | €1,902 | +€742 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €24,780 | €21,052 | -€3,728 | -15.0% |
| Income taxes | 67/77 | €5,474 | €6,494 | +€1,020 | +18.6% |
| Profit (loss) for the period | 9904 | €19,306 | €14,558 | -€4,748 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,306 | €14,558 | -€4,748 | -24.6% |
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 9 October 2026 via checked.be.