LINTS: 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.
LINTS
Largest movements
- Receivables within one year -€7,107
down €7,107 (-37.9%), from €18,776 to €11,669
of which Trade receivables: -€7,704
- Tangible fixed assets -€6,221
down €6,221 (-34.2%), from €18,180 to €11,959
- Intangible fixed assets -€5,000
down €5,000 (-28.6%), from €17,479 to €12,479
- Cash -€3,322
down €3,322 (-7.9%), from €42,114 to €38,792
mainly Other debts (-€42,611) and Debts after one year (-€23,119)
- Other debts -€42,611
down €42,611 (-91.5%), from €46,580 to €3,969
- Trade debts +€32,966
up €32,966 (+49.3%), from €66,932 to €99,897
- Debts after one year -€23,119
down €23,119 (-10.9%), from €212,789 to €189,669
- Tax, wage and social debts +€4,836
up €4,836 (+66.0%), from €7,324 to €12,161
of which Remuneration and social security: +€3,153
- Profit (loss) carried forward +€4,379
up €4,379 (+6.6%), from -€65,986 to -€61,606
- Gross operating margin -€26,576
down €26,576 (-16.7%), from €158,840 to €132,264
- Staff costs +€9,823
up €9,823 (+10.6%), from €92,836 to €102,658
- Other operating charges +€3,924
up €3,924 (+164%), from €2,392 to €6,316
From the 31-12-2024 result to the 31-12-2025 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
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,499 | €275,269 | -€22,230 | -7.5% |
| Fixed assets | 21/28 | €235,659 | €224,439 | -€11,221 | -4.8% |
| Intangible fixed assets | 21 | €17,479 | €12,479 | -€5,000 | -28.6% |
| Tangible fixed assets | 22/27 | €18,180 | €11,959 | -€6,221 | -34.2% |
| Land and buildings | 22 | €2,727 | €1,187 | -€1,540 | -56.5% |
| Plant, machinery and equipment | 23 | €11,422 | €8,446 | -€2,976 | -26.1% |
| Furniture and vehicles | 24 | €4,031 | €2,326 | -€1,704 | -42.3% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €61,840 | €50,831 | -€11,009 | -17.8% |
| Amounts receivable within one year | 40/41 | €18,776 | €11,669 | -€7,107 | -37.9% |
| Trade receivables | 40 | €13,727 | €6,024 | -€7,704 | -56.1% |
| Other amounts receivable | 41 | €5,049 | €5,646 | +€597 | +11.8% |
| Cash at bank and in hand | 54/58 | €42,114 | €38,792 | -€3,322 | -7.9% |
| Deferred charges and accrued income | 490/1 | €949 | €369 | -€580 | -61.1% |
| Total equity and liabilities | 10/49 | €297,499 | €275,269 | -€22,230 | -7.5% |
| Equity | 10/15 | -€57,926 | -€53,546 | +€4,379 | +7.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,986 | -€61,606 | +€4,379 | +6.6% |
| Amounts payable | 17/49 | €355,425 | €328,816 | -€26,609 | -7.5% |
| Amounts payable after more than one year | 17 | €212,789 | €189,669 | -€23,119 | -10.9% |
| Financial debts | 170/4 | €212,789 | €189,669 | -€23,119 | -10.9% |
| Amounts payable within one year | 42/48 | €142,636 | €139,146 | -€3,490 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €21,801 | €23,119 | +€1,319 | +6.0% |
| Trade debts | 44 | €66,932 | €99,897 | +€32,966 | +49.3% |
| Suppliers | 440/4 | €66,932 | €99,897 | +€32,966 | +49.3% |
| Taxes, remuneration and social security | 45 | €7,324 | €12,161 | +€4,836 | +66.0% |
| Taxes | 450/3 | €272 | €1,955 | +€1,683 | +619% |
| Remuneration and social security | 454/9 | €7,052 | €10,206 | +€3,153 | +44.7% |
| Other amounts payable | 47/48 | €46,580 | €3,969 | -€42,611 | -91.5% |
| Remuneration, social security and pensions | 62 | €92,836 | €102,658 | +€9,823 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,188 | €11,221 | -€967 | -7.9% |
| Other operating charges | 640/8 | €2,392 | €6,316 | +€3,924 | +164% |
| Gross operating margin | 9900 | €158,840 | €132,264 | -€26,576 | -16.7% |
| Operating profit (loss) | 9901 | €51,425 | €12,069 | -€39,356 | -76.5% |
| Financial income | 75/76B | €285 | €1 | -€285 | -99.8% |
| Recurring financial income | 75 | €285 | €1 | -€285 | -99.8% |
| Financial charges | 65/66B | €7,250 | €6,007 | -€1,243 | -17.1% |
| Recurring financial charges | 65 | €7,250 | €6,007 | -€1,243 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €44,460 | €6,062 | -€38,397 | -86.4% |
| Income taxes | 67/77 | €272 | €1,683 | +€1,411 | +519% |
| Profit (loss) for the period | 9904 | €44,188 | €4,379 | -€39,809 | -90.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,188 | €4,379 | -€39,809 | -90.1% |
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 16 October 2026 via checked.be.