LINTS CONSULTING & SALES: 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 CONSULTING & SALES
Largest movements
- Tangible fixed assets +€116,205
up €116,205 (+26.4%), from €440,578 to €556,783
of which Furniture and vehicles: +€126,811
- Receivables within one year -€40,276
down €40,276 (-67.1%), from €60,000 to €19,724
of which Trade receivables: -€59,100
- Trade debts +€118,177
up €118,177 (+2,422%), from €4,880 to €123,057
- Reserves -€33,201
down €33,201 (-27.8%), from €119,528 to €86,327
- Debts after one year -€14,090
down €14,090 (-5.6%), from €250,530 to €236,440
- Other debts +€9,004
up €9,004 (+7.6%), from €119,134 to €128,139
- Financial income -€61,188
down €61,188 (-96.6%), from €63,313 to €2,125
- Gross operating margin -€30,368
down €30,368 (-15.1%), from €200,536 to €170,167
- Taxes -€3,882
down €3,882 (-12.3%), from €31,562 to €27,680
- Financial charges -€2,067
down €2,067 (-15.0%), from €13,785 to €11,718
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
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 | €605,574 | €684,975 | +€79,401 | +13.1% |
| Fixed assets | 21/28 | €460,558 | €576,763 | +€116,205 | +25.2% |
| Tangible fixed assets | 22/27 | €440,578 | €556,783 | +€116,205 | +26.4% |
| Land and buildings | 22 | €328,800 | €327,120 | -€1,680 | -0.5% |
| Plant, machinery and equipment | 23 | - | €20,000 | +€20,000 | |
| Furniture and vehicles | 24 | €16,800 | €143,611 | +€126,811 | +755% |
| Leasing and similar rights | 25 | €94,978 | €66,051 | -€28,927 | -30.5% |
| Financial fixed assets | 28 | €19,980 | €19,980 | = | 0.0% |
| Current assets | 29/58 | €145,016 | €108,212 | -€36,804 | -25.4% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €60,000 | €19,724 | -€40,276 | -67.1% |
| Trade receivables | 40 | €60,000 | €900 | -€59,100 | -98.5% |
| Other amounts receivable | 41 | - | €18,824 | +€18,824 | |
| Cash at bank and in hand | 54/58 | €16 | €3,198 | +€3,182 | +19,557% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €605,574 | €684,975 | +€79,401 | +13.1% |
| Equity | 10/15 | €144,528 | €111,327 | -€33,201 | -23.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €119,528 | €86,327 | -€33,201 | -27.8% |
| Distributable reserves | 133 | €119,528 | €86,327 | -€33,201 | -27.8% |
| Amounts payable | 17/49 | €461,046 | €573,648 | +€112,603 | +24.4% |
| Amounts payable after more than one year | 17 | €250,530 | €236,440 | -€14,090 | -5.6% |
| Financial debts | 170/4 | €250,530 | €236,440 | -€14,090 | -5.6% |
| Amounts payable within one year | 42/48 | €210,516 | €337,208 | +€126,692 | +60.2% |
| Current portion of amounts payable after more than one year | 42 | €58,378 | €60,513 | +€2,135 | +3.7% |
| Financial debts | 43 | €7,500 | €7,500 | = | 0.0% |
| Credit institutions | 430/8 | €7,500 | €7,500 | = | 0.0% |
| Trade debts | 44 | €4,880 | €123,057 | +€118,177 | +2,422% |
| Suppliers | 440/4 | €4,880 | €123,057 | +€118,177 | +2,422% |
| Taxes, remuneration and social security | 45 | €20,624 | €18,000 | -€2,624 | -12.7% |
| Taxes | 450/3 | €20,624 | €18,000 | -€2,624 | -12.7% |
| Other amounts payable | 47/48 | €119,134 | €128,139 | +€9,004 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,843 | €43,479 | +€1,636 | +3.9% |
| Other operating charges | 640/8 | €2,402 | €2,617 | +€214 | +8.9% |
| Gross operating margin | 9900 | €200,536 | €170,167 | -€30,368 | -15.1% |
| Operating profit (loss) | 9901 | €156,291 | €124,072 | -€32,219 | -20.6% |
| Financial income | 75/76B | €63,313 | €2,125 | -€61,188 | -96.6% |
| Recurring financial income | 75 | €63,313 | €2,125 | -€61,188 | -96.6% |
| Financial charges | 65/66B | €13,785 | €11,718 | -€2,067 | -15.0% |
| Recurring financial charges | 65 | €13,785 | €11,718 | -€2,067 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €205,819 | €114,479 | -€91,340 | -44.4% |
| Income taxes | 67/77 | €31,562 | €27,680 | -€3,882 | -12.3% |
| Profit (loss) for the period | 9904 | €174,257 | €86,799 | -€87,459 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €174,257 | €86,799 | -€87,459 | -50.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.