LINTERMANS ELECTROTECHNIQUE: 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.
LINTERMANS ELECTROTECHNIQUE
Largest movements
- Receivables within one year -€7,621
down €7,621 (-30.9%), from €24,699 to €17,079
of which Trade receivables: -€6,278
- Tangible fixed assets -€3,719
down €3,719 (-62.9%), from €5,910 to €2,191
- Other debts -€8,418
down €8,418 (-43.9%), from €19,197 to €10,778
- Accrued charges and deferred income -€2,984
down €2,984 (-100%), from €2,984 to €0
- Debts after one year -€2,554
down €2,554 (-100%), from €2,554 to €0
- Trade debts +€2,482
up €2,482 (+30.1%), from €8,240 to €10,721
- Current portion of long-term debt -€1,185
down €1,185 (-31.7%), from €3,740 to €2,554
- Write-downs +€2,481
new in 2025: €2,481
- Gross operating margin +€1,748
up €1,748 (+14.4%), from €12,131 to €13,879
- Financial income -€1,431
down €1,431 (-86.3%), from €1,658 to €227
- Other operating charges -€628
down €628 (-9.0%), from €7,006 to €6,378
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,866 | €22,307 | -€11,559 | -34.1% |
| Fixed assets | 21/28 | €5,910 | €2,191 | -€3,719 | -62.9% |
| Tangible fixed assets | 22/27 | €5,910 | €2,191 | -€3,719 | -62.9% |
| Furniture and vehicles | 24 | €5,910 | €2,191 | -€3,719 | -62.9% |
| Current assets | 29/58 | €27,957 | €20,116 | -€7,840 | -28.0% |
| Stocks and contracts in progress | 3 | €3,195 | €2,976 | -€220 | -6.9% |
| Stocks | 30/36 | €3,195 | €2,976 | -€220 | -6.9% |
| Amounts receivable within one year | 40/41 | €24,699 | €17,079 | -€7,621 | -30.9% |
| Trade receivables | 40 | €21,116 | €14,839 | -€6,278 | -29.7% |
| Other amounts receivable | 41 | €3,583 | €2,240 | -€1,343 | -37.5% |
| Deferred charges and accrued income | 490/1 | €62 | €62 | = | 0.0% |
| Total equity and liabilities | 10/49 | €33,866 | €22,307 | -€11,559 | -34.1% |
| Equity | 10/15 | -€5,938 | -€5,008 | +€930 | +15.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,398 | -€25,468 | +€930 | +3.5% |
| Amounts payable | 17/49 | €39,804 | €27,315 | -€12,489 | -31.4% |
| Amounts payable after more than one year | 17 | €2,554 | €0 | -€2,554 | -100% |
| Financial debts | 170/4 | €2,554 | €0 | -€2,554 | -100% |
| Amounts payable within one year | 42/48 | €34,266 | €27,315 | -€6,951 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €3,740 | €2,554 | -€1,185 | -31.7% |
| Financial debts | 43 | €3,073 | €3,236 | +€164 | +5.3% |
| Credit institutions | 430/8 | €3,073 | €3,236 | +€164 | +5.3% |
| Trade debts | 44 | €8,240 | €10,721 | +€2,482 | +30.1% |
| Suppliers | 440/4 | €8,240 | €10,721 | +€2,482 | +30.1% |
| Taxes, remuneration and social security | 45 | €17 | €24 | +€7 | +41.1% |
| Taxes | 450/3 | €17 | €24 | +€7 | +41.1% |
| Other amounts payable | 47/48 | €19,197 | €10,778 | -€8,418 | -43.9% |
| Accrued charges and deferred income | 492/3 | €2,984 | €0 | -€2,984 | -100% |
| Remuneration, social security and pensions | 62 | €94 | €0 | -€94 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,719 | €3,719 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,481 | +€2,481 | |
| Other operating charges | 640/8 | €7,006 | €6,378 | -€628 | -9.0% |
| Gross operating margin | 9900 | €12,131 | €13,879 | +€1,748 | +14.4% |
| Operating profit (loss) | 9901 | €1,312 | €1,301 | -€12 | -0.9% |
| Financial income | 75/76B | €1,658 | €227 | -€1,431 | -86.3% |
| Recurring financial income | 75 | €1,658 | €227 | -€1,431 | -86.3% |
| Financial charges | 65/66B | €681 | €598 | -€83 | -12.2% |
| Recurring financial charges | 65 | €681 | €598 | -€83 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €2,289 | €930 | -€1,360 | -59.4% |
| Profit (loss) for the period | 9904 | €2,289 | €930 | -€1,360 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | €930 | -€1,360 | -59.4% |
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 17 October 2026 via checked.be.