LINTACKER CONSULTING: 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.
LINTACKER CONSULTING
Largest movements
- Receivables within one year -€82,063
down €82,063 (-40.5%), from €202,479 to €120,416
of which Other amounts receivable: -€87,713
- Cash -€24,008
down €24,008 (-43.2%), from €55,561 to €31,553
mainly Contributions, distributions and other (-€365,000) and Current investments (-€19,095)
- Reserves -€381,200
down €381,200 (-18.8%), from €2.0m to €1.6m
of which Distributable reserves: -€310,000
- Other debts +€275,469
up €275,469 (+128.8%), from €213,887 to €489,356
- Financial income +€19,333
up €19,333 (+151.8%), from €12,738 to €32,071
- Financial charges +€13,879
up €13,879, from -€13,765 to €115
- Depreciation +€1,905
up €1,905 (+5.2%), from €36,421 to €38,327
- Taxes +€1,303
up €1,303 (+10.4%), from €12,500 to €13,803
- Other operating charges +€1,237
up €1,237 (+22.2%), from €5,578 to €6,816
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 | €2,285,572 | €2,178,398 | -€107,174 | -4.7% |
| Fixed assets | 21/28 | €1,293,382 | €1,272,738 | -€20,643 | -1.6% |
| Tangible fixed assets | 22/27 | €1,293,382 | €1,272,738 | -€20,643 | -1.6% |
| Land and buildings | 22 | €1,291,316 | €1,263,947 | -€27,369 | -2.1% |
| Plant, machinery and equipment | 23 | - | €7,487 | +€7,487 | |
| Furniture and vehicles | 24 | €2,066 | €1,305 | -€761 | -36.9% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €992,190 | €905,660 | -€86,530 | -8.7% |
| Amounts receivable within one year | 40/41 | €202,479 | €120,416 | -€82,063 | -40.5% |
| Trade receivables | 40 | €6,516 | €12,166 | +€5,650 | +86.7% |
| Other amounts receivable | 41 | €195,963 | €108,250 | -€87,713 | -44.8% |
| Current investments | 50/53 | €733,374 | €752,469 | +€19,095 | +2.6% |
| Cash at bank and in hand | 54/58 | €55,561 | €31,553 | -€24,008 | -43.2% |
| Deferred charges and accrued income | 490/1 | €776 | €1,222 | +€446 | +57.4% |
| Total equity and liabilities | 10/49 | €2,285,572 | €2,178,398 | -€107,174 | -4.7% |
| Equity | 10/15 | €2,056,923 | €1,679,952 | -€376,971 | -18.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,025,679 | €1,644,479 | -€381,200 | -18.8% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,200 | €0 | -€71,200 | -100.0% |
| Distributable reserves | 133 | €1,951,979 | €1,641,979 | -€310,000 | -15.9% |
| Profit (loss) carried forward | 14 | €6,245 | €10,474 | +€4,229 | +67.7% |
| Amounts payable | 17/49 | €228,649 | €498,446 | +€269,797 | +118.0% |
| Amounts payable within one year | 42/48 | €228,168 | €497,937 | +€269,768 | +118.2% |
| Trade debts | 44 | €2,742 | €119 | -€2,623 | -95.7% |
| Suppliers | 440/4 | €2,742 | €119 | -€2,623 | -95.7% |
| Taxes, remuneration and social security | 45 | €11,539 | €8,462 | -€3,077 | -26.7% |
| Taxes | 450/3 | €11,539 | €8,462 | -€3,077 | -26.7% |
| Other amounts payable | 47/48 | €213,887 | €489,356 | +€275,469 | +128.8% |
| Accrued charges and deferred income | 492/3 | €480 | €509 | +€29 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,421 | €38,327 | +€1,905 | +5.2% |
| Other operating charges | 640/8 | €5,578 | €6,816 | +€1,237 | +22.2% |
| Gross operating margin | 9900 | €15,648 | €15,017 | -€631 | -4.0% |
| Operating profit (loss) | 9901 | -€26,351 | -€30,125 | -€3,774 | -14.3% |
| Financial income | 75/76B | €12,738 | €32,071 | +€19,333 | +151.8% |
| Recurring financial income | 75 | €12,738 | €32,071 | +€19,333 | +151.8% |
| Financial charges | 65/66B | -€13,765 | €115 | +€13,879 | |
| Recurring financial charges | 65 | -€13,765 | €115 | +€13,879 | |
| Profit (loss) for the period before taxes | 9903 | €152 | €1,832 | +€1,680 | +1107.9% |
| Income taxes | 67/77 | €12,500 | €13,803 | +€1,303 | +10.4% |
| Profit (loss) for the period | 9904 | -€12,348 | -€11,971 | +€377 | +3.1% |
| Transfer from tax-exempt reserves | 789 | €142,400 | €71,200 | -€71,200 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €130,052 | €59,229 | -€70,823 | -54.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.