De Lindeboom: 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.
What changed
De Lindeboom
NACE 87.301, Residential care activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€170,090
2024 · €1.2m-€1.4m
Equity
€26.6m
2024 · €26.9m-€282,604
Cash
€2.4m
2024 · €3.3m-€869,429
Balance sheet total
€52.0m
2024 · €53.2m-€1.2m
Largest movements
Assets
- Receivables within one year -€953,988
down €953,988 (-36.3%), from €2.6m to €1.7m
of which Trade receivables: -€1.1m
- Cash -€869,429
down €869,429 (-26.4%), from €3.3m to €2.4m
mainly Investment in fixed assets (net) (-€2.9m) and Accrued charges and deferred income (-€790,433)
Equity and liabilities
- Accrued charges and deferred income -€790,433
down €790,433 (-87.9%), from €899,021 to €108,588
- Debts after one year -€720,227
down €720,227 (-4.2%), from €17.3m to €16.6m
of which Financial debts: -€636,976
- Debts within one year +€641,747
up €641,747 (+8.7%), from €7.3m to €8.0m
of which Trade debts: +€555,584
Income statement
- Services and other goods +€1.2m
up €1.2m (+17.1%), from €6.8m to €7.9m
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.
Result 2024
€1.2m
Turnover
-€128,695
Other operating income
+€213,171
Services and other goods
-€1.2m
Staff costs
+€48,332
Depreciation
+€145,260
Write-downs
-€4,449
Other operating charges
+€98,319
Other operating items
-€613,340
Financial income
-€1,932
Financial charges
+€24,498
Taxes
-€1,592
Result 2025
-€170,090
Cash bridge derived
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.
From operations
+€2.8m
Investment
-€2.9m
Financing
-€832,742
Cash 2024
€3.3m
From operations (derived)
+€2.8m
Net result for the year
-€170,090
Depreciation
+€2.7m
Receivables within one year
+€953,988
Deferred charges and accrued income
-€487,214
Provisions
-€12,340
Debts within one year
+€641,747
Accrued charges and deferred income
-€790,433
Investment (derived)
-€2.9m
Investment in fixed assets (net)
-€2.9m
Current investments
+€79,560
Financing
-€832,742
Debts after one year
-€720,227
Contributions, distributions and other
-€112,515
Cash 2025
€2.4m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,172,291 | €52,008,433 | -€1.2m | -2.2% |
| Formation expenses | 20 | €8,088 | €4,044 | -€4,044 | -50.0% |
| Fixed assets | 21/28 | €45,728,602 | €45,984,551 | +€255,949 | +0.6% |
| Tangible fixed assets | 22/27 | €45,699,852 | €45,955,801 | +€255,949 | +0.6% |
| Land and buildings | 22 | €19,183,583 | €20,546,849 | +€1.4m | +7.1% |
| Plant, machinery and equipment | 23 | €2,076,986 | €2,013,953 | -€63,033 | -3.0% |
| Furniture and vehicles | 24 | €782,877 | €792,689 | +€9,812 | +1.3% |
| Other tangible fixed assets | 26 | €23,656,407 | €22,602,311 | -€1.1m | -4.5% |
| Financial fixed assets | 28 | €28,750 | €28,750 | = | 0.0% |
| Other financial fixed assets | 284/8 | €28,750 | €28,750 | = | 0.0% |
| Shares | 284 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €13,750 | €13,750 | = | 0.0% |
| Current assets | 29/58 | €7,435,601 | €6,019,838 | -€1.4m | -19.0% |
| Amounts receivable within one year | 40/41 | €2,629,793 | €1,675,806 | -€953,988 | -36.3% |
| Trade receivables | 40 | €2,629,793 | €1,508,732 | -€1.1m | -42.6% |
| Other amounts receivable | 41 | - | €167,074 | +€167,074 | |
| Current investments | 50/53 | €1,352,297 | €1,272,737 | -€79,560 | -5.9% |
| Cash at bank and in hand | 54/58 | €3,293,022 | €2,423,592 | -€869,429 | -26.4% |
| Deferred charges and accrued income | 490/1 | €160,489 | €647,703 | +€487,214 | +303.6% |
| Total equity and liabilities | 10/49 | €53,172,291 | €52,008,433 | -€1.2m | -2.2% |
| Equity | 10/15 | €26,930,872 | €26,648,267 | -€282,604 | -1.0% |
| Contributions | 10/11 | €6,759,794 | €6,759,794 | = | 0.0% |
| Capital | 10 | €6,759,794 | €6,759,794 | = | 0.0% |
| Revaluation surpluses | 12 | €119,239 | €119,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,826,809 | €19,656,719 | -€170,090 | -0.9% |
| Investment grants | 15 | €225,029 | €112,515 | -€112,515 | -50.0% |
| Provisions and deferred taxes | 16 | €681,107 | €668,767 | -€12,340 | -1.8% |
| Provisions for liabilities and charges | 160/5 | €681,107 | €668,767 | -€12,340 | -1.8% |
| Major repairs and maintenance | 162 | €354,680 | €354,680 | = | 0.0% |
| Other liabilities and charges | 164/5 | €326,427 | €314,086 | -€12,340 | -3.8% |
| Amounts payable | 17/49 | €25,560,312 | €24,691,399 | -€868,913 | -3.4% |
| Amounts payable after more than one year | 17 | €17,313,695 | €16,593,468 | -€720,227 | -4.2% |
| Financial debts | 170/4 | €16,946,747 | €16,309,771 | -€636,976 | -3.8% |
| Credit institutions | 173 | €16,946,747 | €16,309,771 | -€636,976 | -3.8% |
| Other amounts payable | 178/9 | €366,948 | €283,697 | -€83,251 | -22.7% |
| Amounts payable within one year | 42/48 | €7,347,597 | €7,989,344 | +€641,747 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €2,118,715 | €2,162,352 | +€43,636 | +2.1% |
| Trade debts | 44 | €989,617 | €1,545,201 | +€555,584 | +56.1% |
| Suppliers | 440/4 | €989,617 | €1,545,201 | +€555,584 | +56.1% |
| Taxes, remuneration and social security | 45 | €3,613,198 | €3,529,394 | -€83,804 | -2.3% |
| Taxes | 450/3 | €684,813 | €191,328 | -€493,485 | -72.1% |
| Remuneration and social security | 454/9 | €2,928,385 | €3,338,066 | +€409,681 | +14.0% |
| Accrued charges and deferred income | 492/3 | €899,021 | €108,588 | -€790,433 | -87.9% |
| Operating income | 70/76A | €31,379,414 | €30,724,661 | -€654,753 | -2.1% |
| Turnover | 70 | €25,389,920 | €25,261,224 | -€128,695 | -0.5% |
| Other operating income | 74 | €4,914,459 | €5,127,630 | +€213,171 | +4.3% |
| Non-recurring operating income | 76A | €692,944 | €168,570 | -€524,374 | -75.7% |
| Operating charges | 60/66A | €29,880,587 | €30,625,873 | +€745,286 | +2.5% |
| Services and other goods | 61 | €6,783,774 | €7,942,411 | +€1.2m | +17.1% |
| Remuneration, social security and pensions | 62 | €19,931,378 | €19,883,046 | -€48,332 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,836,354 | €2,691,094 | -€145,260 | -5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,449 | - | +€4,449 | |
| Other operating charges | 640/8 | €198,338 | €100,019 | -€98,319 | -49.6% |
| Non-recurring operating charges | 66A | €37,693 | €9,302 | -€28,391 | -75.3% |
| Operating profit (loss) | 9901 | €1,498,828 | €98,788 | -€1.4m | -93.4% |
| Financial income | 75/76B | €9,763 | €7,831 | -€1,932 | -19.8% |
| Recurring financial income | 75 | €9,763 | €7,831 | -€1,932 | -19.8% |
| Income from current assets | 751 | €5,487 | €7,389 | +€1,902 | +34.7% |
| Other financial income | 752/9 | €4,276 | €443 | -€3,834 | -89.6% |
| Financial charges | 65/66B | €299,615 | €275,117 | -€24,498 | -8.2% |
| Recurring financial charges | 65 | €299,615 | €275,117 | -€24,498 | -8.2% |
| Debt charges | 650 | €292,690 | €267,934 | -€24,756 | -8.5% |
| Other financial charges | 652/9 | €6,925 | €7,183 | +€258 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | €1,208,976 | -€168,498 | -€1.4m | |
| Income taxes | 67/77 | - | €1,592 | +€1,592 | |
| Taxes | 670/3 | - | €1,592 | +€1,592 | |
| Profit (loss) for the period | 9904 | €1,208,976 | -€170,090 | -€1.4m | |
| Profit (loss) for the period to be appropriated | 9905 | €1,208,976 | -€170,090 | -€1.4m |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.