Linsen Engineering & Consulting: what changed
Two fiscal 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.
Linsen Engineering & Consulting
Largest movements
- Current investments +€25,652
up €25,652 (+7.0%), from €368,676 to €394,328
- Cash +€23,001
up €23,001 (+46.2%), from €49,839 to €72,840
mainly Net result for the year (+€71,504) and Receivables within one year (+€10,719)
- Receivables within one year -€10,719
down €10,719 (-28.3%), from €37,835 to €27,115
of which Other amounts receivable: -€10,256
- Tangible fixed assets -€7,622
down €7,622 (-29.7%), from €25,693 to €18,071
- Reserves +€43,609
up €43,609 (+12.8%), from €340,270 to €383,879
- Debts after one year -€9,499
down €9,499 (-54.0%), from €17,584 to €8,084
- Gross operating margin +€51,266
up €51,266 (+163.7%), from €31,321 to €82,587
- Taxes +€15,163
up €15,163 (+194.8%), from €7,783 to €22,946
- Financial income +€10,702
up €10,702 (+80.1%), from €13,358 to €24,061
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 | €488,931 | €519,064 | +€30,133 | +6.2% |
| Fixed assets | 21/28 | €25,733 | €18,111 | -€7,622 | -29.6% |
| Tangible fixed assets | 22/27 | €25,693 | €18,071 | -€7,622 | -29.7% |
| Furniture and vehicles | 24 | €25,693 | €18,071 | -€7,622 | -29.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €463,198 | €500,953 | +€37,755 | +8.2% |
| Amounts receivable within one year | 40/41 | €37,835 | €27,115 | -€10,719 | -28.3% |
| Trade receivables | 40 | €18,602 | €18,138 | -€463 | -2.5% |
| Other amounts receivable | 41 | €19,233 | €8,977 | -€10,256 | -53.3% |
| Current investments | 50/53 | €368,676 | €394,328 | +€25,652 | +7.0% |
| Cash at bank and in hand | 54/58 | €49,839 | €72,840 | +€23,001 | +46.2% |
| Deferred charges and accrued income | 490/1 | €6,849 | €6,670 | -€179 | -2.6% |
| Total equity and liabilities | 10/49 | €488,931 | €519,064 | +€30,133 | +6.2% |
| Equity | 10/15 | €394,834 | €438,443 | +€43,609 | +11.0% |
| Contributions | 10/11 | €54,564 | €54,564 | = | 0.0% |
| Reserves | 13 | €340,270 | €383,879 | +€43,609 | +12.8% |
| Distributable reserves | 133 | €340,270 | €383,879 | +€43,609 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,097 | €80,621 | -€13,476 | -14.3% |
| Amounts payable after more than one year | 17 | €17,584 | €8,084 | -€9,499 | -54.0% |
| Financial debts | 170/4 | €17,584 | €8,084 | -€9,499 | -54.0% |
| Amounts payable within one year | 42/48 | €76,427 | €72,346 | -€4,082 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €9,283 | €9,499 | +€216 | +2.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,606 | €2,046 | -€560 | -21.5% |
| Suppliers | 440/4 | €2,606 | €2,046 | -€560 | -21.5% |
| Taxes, remuneration and social security | 45 | €3,429 | €1,512 | -€1,917 | -55.9% |
| Taxes | 450/3 | €3,429 | €1,512 | -€1,917 | -55.9% |
| Other amounts payable | 47/48 | €61,109 | €59,289 | -€1,821 | -3.0% |
| Accrued charges and deferred income | 492/3 | €86 | €191 | +€105 | +121.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,058 | €9,683 | -€376 | -3.7% |
| Other operating charges | 640/8 | €1,614 | €1,562 | -€52 | -3.2% |
| Gross operating margin | 9900 | €31,321 | €82,587 | +€51,266 | +163.7% |
| Operating profit (loss) | 9901 | €19,649 | €71,342 | +€51,694 | +263.1% |
| Financial income | 75/76B | €13,358 | €24,061 | +€10,702 | +80.1% |
| Recurring financial income | 75 | €13,358 | €24,061 | +€10,702 | +80.1% |
| Financial charges | 65/66B | €1,126 | €953 | -€172 | -15.3% |
| Recurring financial charges | 65 | €1,126 | €953 | -€172 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €31,881 | €94,449 | +€62,568 | +196.3% |
| Income taxes | 67/77 | €7,783 | €22,946 | +€15,163 | +194.8% |
| Profit (loss) for the period | 9904 | €24,099 | €71,504 | +€47,405 | +196.7% |
| Profit (loss) for the period to be appropriated | 9905 | €24,099 | €71,504 | +€47,405 | +196.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.