LINI 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.
LINI CONSULT
Largest movements
- Cash -€76,518
down €76,518 (-89.6%), from €85,397 to €8,879
mainly Investment in fixed assets (net) (-€73,067) and Net result for the year (-€56,103)
- Tangible fixed assets +€55,728
up €55,728 (+87.8%), from €63,483 to €119,210
of which Plant, machinery and equipment: +€61,323
- Receivables within one year -€42,146
down €42,146 (-93.0%), from €45,328 to €3,182
of which Trade receivables: -€44,266
- Stocks and contracts +€6,107
new in 2025: €6,107
- Reserves -€56,103
down €56,103 (-56.0%), from €100,146 to €44,043
- Trade debts +€35,613
up €35,613 (+260.3%), from €13,681 to €49,294
- Tax, wage and social debts -€35,312
down €35,312 (-99.8%), from €35,374 to €62
- Other debts +€9,994
up €9,994 (+4368.4%), from €229 to €10,223
- Debts after one year -€8,570
down €8,570 (-26.4%), from €32,463 to €23,893
- Gross operating margin -€117,768
down €117,768, from €80,901 to -€36,867
- Taxes -€15,596
down €15,596 (-99.3%), from €15,703 to €107
- Depreciation +€7,951
up €7,951 (+102.7%), from €7,738 to €15,689
- Financial charges +€1,658
up €1,658 (+152.4%), from €1,087 to €2,745
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 | €195,108 | €141,085 | -€54,023 | -27.7% |
| Fixed assets | 21/28 | €63,483 | €120,860 | +€57,378 | +90.4% |
| Tangible fixed assets | 22/27 | €63,483 | €119,210 | +€55,728 | +87.8% |
| Plant, machinery and equipment | 23 | - | €61,323 | +€61,323 | |
| Furniture and vehicles | 24 | €63,483 | €52,387 | -€11,095 | -17.5% |
| Other tangible fixed assets | 26 | - | €5,499 | +€5,499 | |
| Financial fixed assets | 28 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €131,625 | €20,225 | -€111,401 | -84.6% |
| Stocks and contracts in progress | 3 | - | €6,107 | +€6,107 | |
| Stocks | 30/36 | - | €6,107 | +€6,107 | |
| Amounts receivable within one year | 40/41 | €45,328 | €3,182 | -€42,146 | -93.0% |
| Trade receivables | 40 | €45,328 | €1,062 | -€44,266 | -97.7% |
| Other amounts receivable | 41 | - | €2,120 | +€2,120 | |
| Cash at bank and in hand | 54/58 | €85,397 | €8,879 | -€76,518 | -89.6% |
| Deferred charges and accrued income | 490/1 | €900 | €2,057 | +€1,156 | +128.5% |
| Total equity and liabilities | 10/49 | €195,108 | €141,085 | -€54,023 | -27.7% |
| Equity | 10/15 | €105,146 | €49,043 | -€56,103 | -53.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €100,146 | €44,043 | -€56,103 | -56.0% |
| Distributable reserves | 133 | €100,146 | €44,043 | -€56,103 | -56.0% |
| Amounts payable | 17/49 | €89,962 | €92,042 | +€2,080 | +2.3% |
| Amounts payable after more than one year | 17 | €32,463 | €23,893 | -€8,570 | -26.4% |
| Financial debts | 170/4 | €32,463 | €23,893 | -€8,570 | -26.4% |
| Amounts payable within one year | 42/48 | €57,499 | €68,149 | +€10,650 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €8,215 | €8,570 | +€355 | +4.3% |
| Trade debts | 44 | €13,681 | €49,294 | +€35,613 | +260.3% |
| Suppliers | 440/4 | €13,681 | €49,294 | +€35,613 | +260.3% |
| Taxes, remuneration and social security | 45 | €35,374 | €62 | -€35,312 | -99.8% |
| Taxes | 450/3 | €35,374 | €62 | -€35,312 | -99.8% |
| Other amounts payable | 47/48 | €229 | €10,223 | +€9,994 | +4368.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,738 | €15,689 | +€7,951 | +102.7% |
| Other operating charges | 640/8 | €651 | €924 | +€273 | +42.0% |
| Gross operating margin | 9900 | €80,901 | -€36,867 | -€117,768 | |
| Operating profit (loss) | 9901 | €72,512 | -€53,480 | -€125,992 | |
| Financial income | 75/76B | €55 | €229 | +€174 | +316.2% |
| Recurring financial income | 75 | €55 | €229 | +€174 | +316.2% |
| Financial charges | 65/66B | €1,087 | €2,745 | +€1,658 | +152.4% |
| Recurring financial charges | 65 | €1,087 | €2,745 | +€1,658 | +152.4% |
| Profit (loss) for the period before taxes | 9903 | €71,479 | -€55,996 | -€127,475 | |
| Income taxes | 67/77 | €15,703 | €107 | -€15,596 | -99.3% |
| Profit (loss) for the period | 9904 | €55,776 | -€56,103 | -€111,879 | |
| Profit (loss) for the period to be appropriated | 9905 | €55,776 | -€56,103 | -€111,879 |
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 11 October 2026 via checked.be.