Dr. 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.
Dr. Linda
Largest movements
- Cash +€71,929
up €71,929 (+113%), from €63,755 to €135,685
mainly Net result for the year (+€93,981) and Tax, wage and social debts (+€46,012)
- Current investments +€61,000
new in 2025: €61,000
- Receivables within one year +€4,778
new in 2025: €4,778
- Reserves +€93,981
up €93,981 (+180%), from €52,187 to €146,168
- Tax, wage and social debts +€46,012
up €46,012 (+177%), from €25,987 to €71,999
of which Taxes: +€46,262
- Gross operating margin +€66,493
up €66,493 (+85.0%), from €78,227 to €144,720
- Taxes +€21,524
up €21,524 (+87.0%), from €24,737 to €46,262
- Depreciation +€2,811
up €2,811 (+274%), from €1,026 to €3,837
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 | €85,701 | €225,546 | +€139,844 | +163% |
| Fixed assets | 21/28 | €21,859 | €22,488 | +€629 | +2.9% |
| Tangible fixed assets | 22/27 | €21,859 | €22,488 | +€629 | +2.9% |
| Plant, machinery and equipment | 23 | - | €1,333 | +€1,333 | |
| Furniture and vehicles | 24 | - | €2,673 | +€2,673 | |
| Other tangible fixed assets | 26 | €21,859 | €18,482 | -€3,377 | -15.5% |
| Current assets | 29/58 | €63,842 | €203,058 | +€139,215 | +218% |
| Amounts receivable within one year | 40/41 | - | €4,778 | +€4,778 | |
| Other amounts receivable | 41 | - | €4,778 | +€4,778 | |
| Current investments | 50/53 | - | €61,000 | +€61,000 | |
| Cash at bank and in hand | 54/58 | €63,755 | €135,685 | +€71,929 | +113% |
| Deferred charges and accrued income | 490/1 | €87 | €1,595 | +€1,508 | +1,739% |
| Total equity and liabilities | 10/49 | €85,701 | €225,546 | +€139,844 | +163% |
| Equity | 10/15 | €55,187 | €149,168 | +€93,981 | +170% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €52,187 | €146,168 | +€93,981 | +180% |
| Distributable reserves | 133 | €52,187 | €146,168 | +€93,981 | +180% |
| Amounts payable | 17/49 | €30,514 | €76,378 | +€45,863 | +150% |
| Amounts payable within one year | 42/48 | €30,514 | €76,378 | +€45,863 | +150% |
| Trade debts | 44 | €4,432 | €4,378 | -€53 | -1.2% |
| Suppliers | 440/4 | €4,432 | €4,378 | -€53 | -1.2% |
| Taxes, remuneration and social security | 45 | €25,987 | €71,999 | +€46,012 | +177% |
| Taxes | 450/3 | €24,737 | €70,999 | +€46,262 | +187% |
| Remuneration and social security | 454/9 | €1,250 | €1,000 | -€250 | -20.0% |
| Other amounts payable | 47/48 | €95 | - | -€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,026 | €3,837 | +€2,811 | +274% |
| Other operating charges | 640/8 | €191 | €131 | -€60 | -31.4% |
| Gross operating margin | 9900 | €78,227 | €144,720 | +€66,493 | +85.0% |
| Operating profit (loss) | 9901 | €77,009 | €140,751 | +€63,742 | +82.8% |
| Financial income | 75/76B | - | €129 | +€129 | |
| Recurring financial income | 75 | - | €129 | +€129 | |
| Financial charges | 65/66B | €85 | €638 | +€553 | +651% |
| Recurring financial charges | 65 | €85 | €638 | +€553 | +651% |
| Profit (loss) for the period before taxes | 9903 | €76,924 | €140,243 | +€63,318 | +82.3% |
| Income taxes | 67/77 | €24,737 | €46,262 | +€21,524 | +87.0% |
| Profit (loss) for the period | 9904 | €52,187 | €93,981 | +€41,794 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,187 | €93,981 | +€41,794 | +80.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.