DE LINDE: 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.
DE LINDE
Largest movements
- Cash +€4,732
up €4,732 (+17.4%), from €27,274 to €32,006
mainly Net result for the year (+€11,976) and Depreciation (+€962)
- Stocks and contracts +€2,040
up €2,040 (+14.7%), from €13,924 to €15,964
- Receivables within one year +€842
up €842 (+9.5%), from €8,839 to €9,681
of which Other amounts receivable: +€560
- Profit (loss) carried forward +€11,976
up €11,976 (+18.9%), from -€63,331 to -€51,355
- Debts after one year -€4,000
down €4,000 (-7.4%), from €54,000 to €50,000
- Tax, wage and social debts -€1,502
down €1,502 (-99.2%), from €1,515 to €12
of which Taxes: -€1,515
- Trade debts +€936
up €936 (+2,062%), from €45 to €981
- Gross operating margin -€1,211
down €1,211 (-8.1%), from €14,922 to €13,711
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 | €54,229 | €61,770 | +€7,542 | +13.9% |
| Fixed assets | 21/28 | €3,766 | €3,703 | -€62 | -1.7% |
| Tangible fixed assets | 22/27 | €3,766 | €3,703 | -€62 | -1.7% |
| Plant, machinery and equipment | 23 | €3,766 | €3,703 | -€62 | -1.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €50,463 | €58,067 | +€7,604 | +15.1% |
| Stocks and contracts in progress | 3 | €13,924 | €15,964 | +€2,040 | +14.7% |
| Stocks | 30/36 | €13,924 | €15,964 | +€2,040 | +14.7% |
| Amounts receivable within one year | 40/41 | €8,839 | €9,681 | +€842 | +9.5% |
| Trade receivables | 40 | €6,474 | €6,756 | +€281 | +4.3% |
| Other amounts receivable | 41 | €2,365 | €2,925 | +€560 | +23.7% |
| Cash at bank and in hand | 54/58 | €27,274 | €32,006 | +€4,732 | +17.4% |
| Deferred charges and accrued income | 490/1 | €426 | €416 | -€10 | -2.3% |
| Total equity and liabilities | 10/49 | €54,229 | €61,770 | +€7,542 | +13.9% |
| Equity | 10/15 | -€1,331 | €10,645 | +€11,976 | |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,331 | -€51,355 | +€11,976 | +18.9% |
| Amounts payable | 17/49 | €55,560 | €51,125 | -€4,435 | -8.0% |
| Amounts payable after more than one year | 17 | €54,000 | €50,000 | -€4,000 | -7.4% |
| Other amounts payable | 178/9 | €54,000 | €50,000 | -€4,000 | -7.4% |
| Amounts payable within one year | 42/48 | €1,560 | €1,125 | -€435 | -27.9% |
| Trade debts | 44 | €45 | €981 | +€936 | +2,062% |
| Suppliers | 440/4 | €45 | €981 | +€936 | +2,062% |
| Advances received on contracts in progress | 46 | - | €132 | +€132 | |
| Taxes, remuneration and social security | 45 | €1,515 | €12 | -€1,502 | -99.2% |
| Taxes | 450/3 | €1,515 | €0 | -€1,515 | -100% |
| Remuneration and social security | 454/9 | - | €12 | +€12 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €962 | -€17 | -1.7% |
| Other operating charges | 640/8 | €879 | €732 | -€148 | -16.8% |
| Gross operating margin | 9900 | €14,922 | €13,711 | -€1,211 | -8.1% |
| Operating profit (loss) | 9901 | €13,063 | €12,017 | -€1,046 | -8.0% |
| Financial income | 75/76B | €7 | €23 | +€16 | +247% |
| Recurring financial income | 75 | €7 | €23 | +€16 | +247% |
| Financial charges | 65/66B | €117 | €64 | -€54 | -45.8% |
| Recurring financial charges | 65 | €117 | €64 | -€54 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €12,952 | €11,976 | -€976 | -7.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €12,952 | €11,976 | -€976 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €12,952 | €11,976 | -€976 | -7.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.