LinKoeos Consulting: what changed
LinKoeos Consulting
Largest movements
- Cash -€43,274
down €43,274 (-58.7%), from €73,753 to €30,478
mainly Net result for the year (-€27,649) and Other debts (-€19,839)
- Receivables within one year +€18,298
up €18,298 (+511%), from €3,583 to €21,881
of which Trade receivables: +€19,031
- Tangible fixed assets -€2,178
down €2,178 (-55.9%), from €3,892 to €1,714
- Deferred charges and accrued income -€2,018
down €2,018 (-39.6%), from €5,099 to €3,081
- Intangible fixed assets +€1,634
new in 2025: €1,634
- Reserves -€28,000
down €28,000 (-60.9%), from €46,000 to €18,000
- Other debts -€19,839
down €19,839 (-76.8%), from €25,845 to €6,006
- Trade debts +€12,252
up €12,252 (+134%), from €9,116 to €21,368
- Tax, wage and social debts +€7,658
up €7,658 (+5,410%), from €142 to €7,800
- Gross operating margin -€12,172
down €12,172 (-126%), from -€9,683 to -€21,855
- Depreciation +€699
up €699 (+42.7%), from €1,636 to €2,335
- Financial charges +€233
up €233 (+8.8%), from €2,650 to €2,883
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €86,527 | €58,988 | -€27,539 | -31.8% |
| Fixed assets | 21/28 | €4,092 | €3,548 | -€544 | -13.3% |
| Intangible fixed assets | 21 | - | €1,634 | +€1,634 | |
| Tangible fixed assets | 22/27 | €3,892 | €1,714 | -€2,178 | -55.9% |
| Furniture and vehicles | 24 | €3,892 | €1,714 | -€2,178 | -55.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €82,435 | €55,440 | -€26,995 | -32.7% |
| Amounts receivable within one year | 40/41 | €3,583 | €21,881 | +€18,298 | +511% |
| Trade receivables | 40 | €2,829 | €21,860 | +€19,031 | +673% |
| Other amounts receivable | 41 | €754 | €21 | -€733 | -97.2% |
| Cash at bank and in hand | 54/58 | €73,753 | €30,478 | -€43,274 | -58.7% |
| Deferred charges and accrued income | 490/1 | €5,099 | €3,081 | -€2,018 | -39.6% |
| Total equity and liabilities | 10/49 | €86,527 | €58,988 | -€27,539 | -31.8% |
| Equity | 10/15 | €51,285 | €23,636 | -€27,649 | -53.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €18,000 | -€28,000 | -60.9% |
| Distributable reserves | 133 | €46,000 | €18,000 | -€28,000 | -60.9% |
| Profit (loss) carried forward | 14 | €285 | €636 | +€351 | +123% |
| Amounts payable | 17/49 | €35,242 | €35,352 | +€111 | +0.3% |
| Amounts payable within one year | 42/48 | €35,186 | €35,352 | +€166 | +0.5% |
| Financial debts | 43 | €84 | €179 | +€95 | +113% |
| Other loans | 439 | €84 | €179 | +€95 | +113% |
| Trade debts | 44 | €9,116 | €21,368 | +€12,252 | +134% |
| Suppliers | 440/4 | €9,116 | €21,368 | +€12,252 | +134% |
| Taxes, remuneration and social security | 45 | €142 | €7,800 | +€7,658 | +5,410% |
| Taxes | 450/3 | €142 | €7,800 | +€7,658 | +5,410% |
| Other amounts payable | 47/48 | €25,845 | €6,006 | -€19,839 | -76.8% |
| Accrued charges and deferred income | 492/3 | €56 | €0 | -€56 | -100% |
| Non-recurring operating income | 76A | €417 | €0 | -€417 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,636 | €2,335 | +€699 | +42.7% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | -€9,683 | -€21,855 | -€12,172 | -126% |
| Operating profit (loss) | 9901 | -€11,703 | -€24,590 | -€12,886 | -110% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €2,650 | €2,883 | +€233 | +8.8% |
| Recurring financial charges | 65 | €2,650 | €2,883 | +€233 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,351 | -€27,472 | -€13,121 | -91.4% |
| Income taxes | 67/77 | €137 | €177 | +€40 | +29.3% |
| Profit (loss) for the period | 9904 | -€14,488 | -€27,649 | -€13,161 | -90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,488 | -€27,649 | -€13,161 | -90.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.