LINTERMANS PATRICK: 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.
LINTERMANS PATRICK
Largest movements
- Cash +€43,569
up €43,569 (+54.7%), from €79,690 to €123,259
mainly Debts after one year (+€22,889) and Depreciation (+€13,552)
- Receivables within one year -€7,337
down €7,337 (-33.4%), from €21,952 to €14,614
of which Trade receivables: -€6,201
- Stocks and contracts +€3,505
up €3,505 (+46.8%), from €7,495 to €11,000
- Tangible fixed assets -€3,052
down €3,052 (-12.8%), from €23,855 to €20,804
of which Furniture and vehicles: -€12,431
- Debts after one year +€22,889
new in 2025: €22,889
- Trade debts +€12,021
up €12,021 (+131.8%), from €9,121 to €21,142
- Tax, wage and social debts -€3,785
down €3,785 (-88.4%), from €4,282 to €497
of which Remuneration and social security: -€2,800
- Other debts +€2,285
up €2,285 (+131.1%), from €1,743 to €4,028
- Reserves +€1,901
up €1,901 (+1.7%), from €112,523 to €114,423
- Depreciation -€1,161
down €1,161 (-7.9%), from €14,713 to €13,552
- Gross operating margin -€556
down €556 (-2.8%), from €19,836 to €19,281
- Financial charges +€404
up €404 (+66.6%), from €606 to €1,010
- Taxes +€203
up €203 (+15.9%), from €1,271 to €1,473
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 | €142,992 | €179,677 | +€36,685 | +25.7% |
| Fixed assets | 21/28 | €23,855 | €20,804 | -€3,052 | -12.8% |
| Tangible fixed assets | 22/27 | €23,855 | €20,804 | -€3,052 | -12.8% |
| Plant, machinery and equipment | 23 | €4,500 | €13,879 | +€9,379 | +208.4% |
| Furniture and vehicles | 24 | €19,355 | €6,924 | -€12,431 | -64.2% |
| Current assets | 29/58 | €119,137 | €158,873 | +€39,736 | +33.4% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €7,495 | €11,000 | +€3,505 | +46.8% |
| Contracts in progress | 37 | €7,495 | €11,000 | +€3,505 | +46.8% |
| Amounts receivable within one year | 40/41 | €21,952 | €14,614 | -€7,337 | -33.4% |
| Trade receivables | 40 | €8,324 | €2,124 | -€6,201 | -74.5% |
| Other amounts receivable | 41 | €13,627 | €12,491 | -€1,136 | -8.3% |
| Cash at bank and in hand | 54/58 | €79,690 | €123,259 | +€43,569 | +54.7% |
| Total equity and liabilities | 10/49 | €142,992 | €179,677 | +€36,685 | +25.7% |
| Equity | 10/15 | €120,578 | €122,478 | +€1,901 | +1.6% |
| Contributions | 10/11 | €8,055 | €8,055 | = | 0.0% |
| Reserves | 13 | €112,523 | €114,423 | +€1,901 | +1.7% |
| Distributable reserves | 133 | €112,523 | €114,423 | +€1,901 | +1.7% |
| Amounts payable | 17/49 | €22,414 | €57,198 | +€34,784 | +155.2% |
| Amounts payable after more than one year | 17 | - | €22,889 | +€22,889 | |
| Financial debts | 170/4 | - | €22,889 | +€22,889 | |
| Amounts payable within one year | 42/48 | €22,414 | €34,309 | +€11,894 | +53.1% |
| Current portion of amounts payable after more than one year | 42 | €7,268 | €8,641 | +€1,373 | +18.9% |
| Trade debts | 44 | €9,121 | €21,142 | +€12,021 | +131.8% |
| Suppliers | 440/4 | €9,121 | €21,142 | +€12,021 | +131.8% |
| Taxes, remuneration and social security | 45 | €4,282 | €497 | -€3,785 | -88.4% |
| Taxes | 450/3 | €1,482 | €497 | -€985 | -66.4% |
| Remuneration and social security | 454/9 | €2,800 | - | -€2,800 | |
| Other amounts payable | 47/48 | €1,743 | €4,028 | +€2,285 | +131.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,713 | €13,552 | -€1,161 | -7.9% |
| Other operating charges | 640/8 | €1,741 | €1,545 | -€197 | -11.3% |
| Gross operating margin | 9900 | €19,836 | €19,281 | -€556 | -2.8% |
| Operating profit (loss) | 9901 | €3,382 | €4,184 | +€802 | +23.7% |
| Financial income | 75/76B | €336 | €199 | -€136 | -40.6% |
| Recurring financial income | 75 | €336 | €199 | -€136 | -40.6% |
| Financial charges | 65/66B | €606 | €1,010 | +€404 | +66.6% |
| Recurring financial charges | 65 | €606 | €1,010 | +€404 | +66.6% |
| Profit (loss) for the period before taxes | 9903 | €3,112 | €3,374 | +€262 | +8.4% |
| Income taxes | 67/77 | €1,271 | €1,473 | +€203 | +15.9% |
| Profit (loss) for the period | 9904 | €1,841 | €1,901 | +€59 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,841 | €1,901 | +€59 | +3.2% |
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 3 October 2026 via checked.be.