DA LINDA: 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.
DA LINDA
Largest movements
- Tangible fixed assets +€4,875
up €4,875 (+25.0%), from €19,533 to €24,408
of which Plant, machinery and equipment: +€6,951
- Receivables within one year +€3,221
up €3,221 (+22.9%), from €14,084 to €17,305
of which Other amounts receivable: +€3,113
- Cash +€2,586
up €2,586 (+11.1%), from €23,269 to €25,855
mainly Tax, wage and social debts (+€7,211) and Depreciation (+€5,125)
- Deferred charges and accrued income -€1,091
down €1,091 (-68.4%), from €1,596 to €504
- Tax, wage and social debts +€7,211
up €7,211 (+68.8%), from €10,479 to €17,690
of which Taxes: +€5,508
- Profit (loss) carried forward +€2,719
up €2,719 (+8.5%), from €32,162 to €34,881
- Gross operating margin -€8,244
down €8,244 (-13.9%), from €59,137 to €50,893
- Depreciation -€4,929
down €4,929 (-49.0%), from €10,054 to €5,125
- Taxes +€2,141
up €2,141 (+1,414%), from €151 to €2,293
- Staff costs +€2,084
up €2,084 (+6.0%), from €34,626 to €36,710
- Financial charges -€1,915
down €1,915 (-60.6%), from €3,160 to €1,246
From the 31-12-2023 result to the 31-12-2024 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.
Derived cash bridge
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,041 | €70,632 | +€9,591 | +15.7% |
| Fixed assets | 21/28 | €19,702 | €24,577 | +€4,875 | +24.7% |
| Tangible fixed assets | 22/27 | €19,533 | €24,408 | +€4,875 | +25.0% |
| Plant, machinery and equipment | 23 | €6,571 | €13,522 | +€6,951 | +106% |
| Furniture and vehicles | 24 | €4,772 | €3,639 | -€1,133 | -23.7% |
| Other tangible fixed assets | 26 | €8,191 | €7,247 | -€943 | -11.5% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €41,339 | €46,055 | +€4,716 | +11.4% |
| Stocks and contracts in progress | 3 | €2,391 | €2,391 | = | 0.0% |
| Stocks | 30/36 | €2,391 | €2,391 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,084 | €17,305 | +€3,221 | +22.9% |
| Trade receivables | 40 | €5,000 | €5,108 | +€108 | +2.2% |
| Other amounts receivable | 41 | €9,084 | €12,197 | +€3,113 | +34.3% |
| Cash at bank and in hand | 54/58 | €23,269 | €25,855 | +€2,586 | +11.1% |
| Deferred charges and accrued income | 490/1 | €1,596 | €504 | -€1,091 | -68.4% |
| Total equity and liabilities | 10/49 | €61,041 | €70,632 | +€9,591 | +15.7% |
| Equity | 10/15 | €40,222 | €42,941 | +€2,719 | +6.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €32,162 | €34,881 | +€2,719 | +8.5% |
| Amounts payable | 17/49 | €20,819 | €27,692 | +€6,872 | +33.0% |
| Amounts payable within one year | 42/48 | €20,819 | €27,692 | +€6,872 | +33.0% |
| Trade debts | 44 | €10,340 | €10,002 | -€339 | -3.3% |
| Suppliers | 440/4 | €10,340 | €10,002 | -€339 | -3.3% |
| Taxes, remuneration and social security | 45 | €10,479 | €17,690 | +€7,211 | +68.8% |
| Taxes | 450/3 | €5,060 | €10,568 | +€5,508 | +109% |
| Remuneration and social security | 454/9 | €5,419 | €7,122 | +€1,703 | +31.4% |
| Non-recurring operating income | 76A | - | €103 | +€103 | |
| Remuneration, social security and pensions | 62 | €34,626 | €36,710 | +€2,084 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,054 | €5,125 | -€4,929 | -49.0% |
| Other operating charges | 640/8 | €1,574 | €1,616 | +€42 | +2.7% |
| Non-recurring operating charges | 66A | €600 | €1,753 | +€1,153 | +192% |
| Gross operating margin | 9900 | €59,137 | €50,893 | -€8,244 | -13.9% |
| Operating profit (loss) | 9901 | €12,283 | €5,689 | -€6,594 | -53.7% |
| Financial income | 75/76B | €139 | €567 | +€428 | +307% |
| Recurring financial income | 75 | €139 | €567 | +€428 | +307% |
| Financial charges | 65/66B | €3,160 | €1,246 | -€1,915 | -60.6% |
| Recurring financial charges | 65 | €3,160 | €1,246 | -€1,915 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €9,263 | €5,011 | -€4,252 | -45.9% |
| Income taxes | 67/77 | €151 | €2,293 | +€2,141 | +1,414% |
| Profit (loss) for the period | 9904 | €9,111 | €2,719 | -€6,393 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,111 | €2,719 | -€6,393 | -70.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.