LINTOALI: 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.
LINTOALI
Largest movements
- Tangible fixed assets +€41,157
up €41,157 (+47.4%), from €86,842 to €127,999
of which Furniture and vehicles: +€50,505
- Receivables after one year -€32,000
down €32,000 (-100.0%), from €32,000 to €0
- Cash -€7,129
down €7,129 (-2.7%), from €260,109 to €252,981
mainly Contributions, distributions and other (-€70,362) and Investment in fixed assets (net) (-€54,614)
- Other debts +€26,092
up €26,092 (+91.4%), from €28,545 to €54,638
- Reserves -€14,847
down €14,847 (-5.7%), from €262,680 to €247,834
- Debts after one year -€10,226
down €10,226 (-13.6%), from €75,321 to €65,096
- Gross operating margin +€23,119
up €23,119 (+32.3%), from €71,654 to €94,773
- Taxes +€4,500
up €4,500 (+26.8%), from €16,765 to €21,266
- Depreciation +€1,391
up €1,391 (+11.5%), from €12,067 to €13,457
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,205 | €411,805 | +€600 | +0.1% |
| Fixed assets | 21/28 | €101,843 | €143,000 | +€41,157 | +40.4% |
| Tangible fixed assets | 22/27 | €86,842 | €127,999 | +€41,157 | +47.4% |
| Land and buildings | 22 | €77,549 | €69,891 | -€7,657 | -9.9% |
| Plant, machinery and equipment | 23 | €2,759 | €1,068 | -€1,691 | -61.3% |
| Furniture and vehicles | 24 | €6,535 | €57,040 | +€50,505 | +772.8% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €309,362 | €268,805 | -€40,557 | -13.1% |
| Amounts receivable after more than one year | 29 | €32,000 | €0 | -€32,000 | -100.0% |
| Other amounts receivable | 291 | €32,000 | €0 | -€32,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €16,668 | €15,205 | -€1,463 | -8.8% |
| Trade receivables | 40 | €16,668 | €15,196 | -€1,471 | -8.8% |
| Other amounts receivable | 41 | - | €8 | +€8 | |
| Cash at bank and in hand | 54/58 | €260,109 | €252,981 | -€7,129 | -2.7% |
| Deferred charges and accrued income | 490/1 | €586 | €620 | +€35 | +5.9% |
| Total equity and liabilities | 10/49 | €411,205 | €411,805 | +€600 | +0.1% |
| Equity | 10/15 | €268,880 | €254,034 | -€14,847 | -5.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,680 | €247,834 | -€14,847 | -5.7% |
| Distributable reserves | 133 | €262,680 | €247,834 | -€14,847 | -5.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €142,325 | €157,772 | +€15,447 | +10.9% |
| Amounts payable after more than one year | 17 | €75,321 | €65,096 | -€10,226 | -13.6% |
| Financial debts | 170/4 | €75,321 | €65,096 | -€10,226 | -13.6% |
| Amounts payable within one year | 42/48 | €62,694 | €91,494 | +€28,800 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | €9,970 | €10,226 | +€256 | +2.6% |
| Trade debts | 44 | €4,554 | €3,996 | -€558 | -12.2% |
| Suppliers | 440/4 | €4,554 | €3,996 | -€558 | -12.2% |
| Taxes, remuneration and social security | 45 | €19,625 | €22,635 | +€3,010 | +15.3% |
| Taxes | 450/3 | €19,625 | €22,635 | +€3,010 | +15.3% |
| Other amounts payable | 47/48 | €28,545 | €54,638 | +€26,092 | +91.4% |
| Accrued charges and deferred income | 492/3 | €4,309 | €1,182 | -€3,128 | -72.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,067 | €13,457 | +€1,391 | +11.5% |
| Other operating charges | 640/8 | €2,151 | €1,837 | -€314 | -14.6% |
| Gross operating margin | 9900 | €71,654 | €94,773 | +€23,119 | +32.3% |
| Operating profit (loss) | 9901 | €57,436 | €79,479 | +€22,043 | +38.4% |
| Financial income | 75/76B | €2,004 | €1,582 | -€422 | -21.1% |
| Recurring financial income | 75 | €2,004 | €1,582 | -€422 | -21.1% |
| Financial charges | 65/66B | €3,356 | €4,280 | +€923 | +27.5% |
| Recurring financial charges | 65 | €3,356 | €4,280 | +€923 | +27.5% |
| Profit (loss) for the period before taxes | 9903 | €56,084 | €76,781 | +€20,697 | +36.9% |
| Income taxes | 67/77 | €16,765 | €21,266 | +€4,500 | +26.8% |
| Profit (loss) for the period | 9904 | €39,318 | €55,515 | +€16,197 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,318 | €55,515 | +€16,197 | +41.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.