DE LINDE: 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.
DE LINDE
Largest movements
- Cash -€96,177
down €96,177 (-83.8%), from €114,803 to €18,625
mainly Debts after one year (-€74,000) and Receivables within one year (-€13,352)
- Receivables within one year +€13,352
up €13,352 (+2209.9%), from €604 to €13,957
- Debts after one year -€74,000
down €74,000 (-79.6%), from €93,000 to €19,000
- Profit (loss) carried forward -€8,177
down €8,177 (-13.8%), from -€59,062 to -€67,240
- Gross operating margin -€92,858
down €92,858 (-95.6%), from €97,168 to €4,310
- Other operating charges +€12,193
up €12,193 (+5751.3%), from €212 to €12,405
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 | €115,407 | €32,582 | -€82,825 | -71.8% |
| Current assets | 29/58 | €115,407 | €32,582 | -€82,825 | -71.8% |
| Amounts receivable within one year | 40/41 | €604 | €13,957 | +€13,352 | +2209.9% |
| Other amounts receivable | 41 | €604 | €13,957 | +€13,352 | +2209.9% |
| Cash at bank and in hand | 54/58 | €114,803 | €18,625 | -€96,177 | -83.8% |
| Total equity and liabilities | 10/49 | €115,407 | €32,582 | -€82,825 | -71.8% |
| Equity | 10/15 | €19,956 | €11,778 | -€8,177 | -41.0% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €9,018 | €9,018 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €2,018 | €2,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,062 | -€67,240 | -€8,177 | -13.8% |
| Amounts payable | 17/49 | €95,451 | €20,804 | -€74,648 | -78.2% |
| Amounts payable after more than one year | 17 | €93,000 | €19,000 | -€74,000 | -79.6% |
| Other amounts payable | 178/9 | €93,000 | €19,000 | -€74,000 | -79.6% |
| Amounts payable within one year | 42/48 | €2,451 | €1,804 | -€648 | -26.4% |
| Trade debts | 44 | €1,000 | €1,000 | = | 0.0% |
| Suppliers | 440/4 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,451 | €804 | -€648 | -44.6% |
| Non-recurring operating income | 76A | €101,375 | €5,000 | -€96,375 | -95.1% |
| Other operating charges | 640/8 | €212 | €12,405 | +€12,193 | +5751.3% |
| Gross operating margin | 9900 | €97,168 | €4,310 | -€92,858 | -95.6% |
| Operating profit (loss) | 9901 | €96,956 | -€8,094 | -€105,051 | |
| Financial charges | 65/66B | €68 | €83 | +€15 | +22.0% |
| Recurring financial charges | 65 | €68 | €83 | +€15 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €96,888 | -€8,177 | -€105,066 | |
| Profit (loss) for the period | 9904 | €96,888 | -€8,177 | -€105,066 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,888 | -€8,177 | -€105,066 |
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 2 October 2026 via checked.be.