LINKS&NODES CONSULTANCY SERVICES: 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.
LINKS&NODES CONSULTANCY SERVICES
Largest movements
- Cash +€12,214
up €12,214 (+6.4%), from €191,661 to €203,876
mainly Other debts (+€89,511) and Net result for the year (+€22,174)
- Receivables within one year -€7,857
down €7,857 (-38.1%), from €20,646 to €12,789
of which Trade receivables: -€7,191
- Reserves -€89,650
down €89,650 (-80.2%), from €111,824 to €22,174
- Other debts +€89,511
up €89,511 (+109%), from €82,484 to €171,995
- Tax, wage and social debts +€5,677
up €5,677 (+55.8%), from €10,170 to €15,847
- Gross operating margin +€4,276
up €4,276 (+11.5%), from €37,203 to €41,479
- Taxes +€3,566
up €3,566 (+46.3%), from €7,706 to €11,272
- Financial charges +€3,490
up €3,490 (+87.4%), from €3,995 to €7,485
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €225,256 | €229,704 | +€4,448 | +2.0% |
| Fixed assets | 21/28 | €12,740 | €12,740 | = | 0.0% |
| Financial fixed assets | 28 | €12,740 | €12,740 | = | 0.0% |
| Current assets | 29/58 | €212,516 | €216,964 | +€4,448 | +2.1% |
| Amounts receivable within one year | 40/41 | €20,646 | €12,789 | -€7,857 | -38.1% |
| Trade receivables | 40 | €19,980 | €12,789 | -€7,191 | -36.0% |
| Other amounts receivable | 41 | €666 | €0 | -€666 | -100% |
| Cash at bank and in hand | 54/58 | €191,661 | €203,876 | +€12,214 | +6.4% |
| Deferred charges and accrued income | 490/1 | €209 | €299 | +€90 | +43.3% |
| Total equity and liabilities | 10/49 | €225,256 | €229,704 | +€4,448 | +2.0% |
| Equity | 10/15 | €130,424 | €40,774 | -€89,650 | -68.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,824 | €22,174 | -€89,650 | -80.2% |
| Distributable reserves | 133 | €111,824 | €22,174 | -€89,650 | -80.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,832 | €188,930 | +€94,098 | +99.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €93,184 | €187,857 | +€94,673 | +102% |
| Trade debts | 44 | €529 | €16 | -€514 | -97.1% |
| Suppliers | 440/4 | €529 | €16 | -€514 | -97.1% |
| Taxes, remuneration and social security | 45 | €10,170 | €15,847 | +€5,677 | +55.8% |
| Taxes | 450/3 | €10,170 | €15,847 | +€5,677 | +55.8% |
| Other amounts payable | 47/48 | €82,484 | €171,995 | +€89,511 | +109% |
| Accrued charges and deferred income | 492/3 | €1,648 | €1,073 | -€575 | -34.9% |
| Other operating charges | 640/8 | €534 | €549 | +€15 | +2.8% |
| Gross operating margin | 9900 | €37,203 | €41,479 | +€4,276 | +11.5% |
| Operating profit (loss) | 9901 | €36,669 | €40,930 | +€4,261 | +11.6% |
| Financial charges | 65/66B | €3,995 | €7,485 | +€3,490 | +87.4% |
| Recurring financial charges | 65 | €3,995 | €7,485 | +€3,490 | +87.4% |
| Profit (loss) for the period before taxes | 9903 | €32,674 | €33,445 | +€771 | +2.4% |
| Income taxes | 67/77 | €7,706 | €11,272 | +€3,566 | +46.3% |
| Profit (loss) for the period | 9904 | €24,969 | €22,174 | -€2,795 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,969 | €22,174 | -€2,795 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.