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.
LINDA
Largest movements
- Cash -€1,893
down €1,893 (-23.1%), from €8,200 to €6,308
mainly Net result for the year (-€2,363)
- Tangible fixed assets -€470
down €470 (-25.0%), from €1,880 to €1,410
- Profit (loss) carried forward -€2,363
down €2,363 (-71.2%), from -€3,320 to -€5,682
- Gross operating margin -€3,883
down €3,883, from €2,278 to -€1,605
- Turnover -€2,319
down €2,319 (-9.3%), from €25,043 to €22,724
- Purchases and services +€1,565
up €1,565 (+6.9%), from €22,764 to €24,329
- Other operating charges -€369
down €369 (-84.9%), from €434 to €66
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 | €10,080 | €7,718 | -€2,363 | -23.4% |
| Fixed assets | 21/28 | €1,880 | €1,410 | -€470 | -25.0% |
| Tangible fixed assets | 22/27 | €1,880 | €1,410 | -€470 | -25.0% |
| Other tangible fixed assets | 26 | €1,880 | €1,410 | -€470 | -25.0% |
| Current assets | 29/58 | €8,200 | €6,308 | -€1,893 | -23.1% |
| Cash at bank and in hand | 54/58 | €8,200 | €6,308 | -€1,893 | -23.1% |
| Total equity and liabilities | 10/49 | €10,080 | €7,718 | -€2,363 | -23.4% |
| Equity | 10/15 | €10,080 | €7,718 | -€2,363 | -23.4% |
| Contributions | 10/11 | €13,400 | €13,400 | = | 0.0% |
| Contributions outside capital | 11 | €13,400 | €13,400 | = | 0.0% |
| Share premium | 1100/10 | €13,400 | €13,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,320 | -€5,682 | -€2,363 | -71.2% |
| Turnover | 70 | €25,043 | €22,724 | -€2,319 | -9.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,764 | €24,329 | +€1,565 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €470 | €470 | = | 0.0% |
| Other operating charges | 640/8 | €434 | €66 | -€369 | -84.9% |
| Gross operating margin | 9900 | €2,278 | -€1,605 | -€3,883 | |
| Operating profit (loss) | 9901 | €1,374 | -€2,141 | -€3,515 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Non-recurring financial income | 76B | €2 | - | -€2 | |
| Financial charges | 65/66B | €425 | €222 | -€203 | -47.8% |
| Recurring financial charges | 65 | €418 | €222 | -€196 | -46.9% |
| Non-recurring financial charges | 66B | €7 | - | -€7 | |
| Profit (loss) for the period before taxes | 9903 | €951 | -€2,363 | -€3,314 | |
| Profit (loss) for the period | 9904 | €951 | -€2,363 | -€3,314 | |
| Profit (loss) for the period to be appropriated | 9905 | €951 | -€2,363 | -€3,314 |
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 15 October 2026 via checked.be.