LINDA-V: 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-V
Largest movements
- Cash +€10,598
up €10,598 (+71.9%), from €14,735 to €25,333
mainly Net result for the year (+€11,335) and Tax, wage and social debts (+€4,033)
- Deferred charges and accrued income -€1,638
no longer reported in 2025 (was €1,638)
- Profit (loss) carried forward +€11,335
up €11,335 (+263%), from €4,309 to €15,644
- Other debts -€6,922
no longer reported in 2025 (was €6,922)
- Tax, wage and social debts +€4,033
up €4,033 (+781%), from €517 to €4,550
- Trade debts +€514
up €514 (+19.6%), from €2,625 to €3,139
- Turnover -€25,577
no longer reported in 2025 (was €25,577)
- Purchases and services -€25,174
no longer reported in 2025 (was €25,174)
- Gross operating margin +€15,551
up €15,551 (+3,859%), from €403 to €15,954
- Taxes +€4,033
new in 2025: €4,033
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 | €16,373 | €25,333 | +€8,960 | +54.7% |
| Current assets | 29/58 | €16,373 | €25,333 | +€8,960 | +54.7% |
| Cash at bank and in hand | 54/58 | €14,735 | €25,333 | +€10,598 | +71.9% |
| Deferred charges and accrued income | 490/1 | €1,638 | - | -€1,638 | |
| Total equity and liabilities | 10/49 | €16,373 | €25,333 | +€8,960 | +54.7% |
| Equity | 10/15 | €6,309 | €17,644 | +€11,335 | +180% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,309 | €15,644 | +€11,335 | +263% |
| Amounts payable | 17/49 | €10,064 | €7,689 | -€2,375 | -23.6% |
| Amounts payable within one year | 42/48 | €10,064 | €7,689 | -€2,375 | -23.6% |
| Trade debts | 44 | €2,625 | €3,139 | +€514 | +19.6% |
| Suppliers | 440/4 | €2,625 | €3,139 | +€514 | +19.6% |
| Taxes, remuneration and social security | 45 | €517 | €4,550 | +€4,033 | +781% |
| Taxes | 450/3 | €517 | €4,550 | +€4,033 | +781% |
| Other amounts payable | 47/48 | €6,922 | - | -€6,922 | |
| Turnover | 70 | €25,577 | - | -€25,577 | |
| Goods, raw materials, services and sundry goods | 60/61 | €25,174 | - | -€25,174 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €403 | €15,954 | +€15,551 | +3,859% |
| Operating profit (loss) | 9901 | €16 | €15,554 | +€15,538 | +99,223% |
| Financial charges | 65/66B | €160 | €186 | +€26 | +16.0% |
| Recurring financial charges | 65 | €160 | €186 | +€26 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | -€144 | €15,368 | +€15,513 | |
| Income taxes | 67/77 | - | €4,033 | +€4,033 | |
| Profit (loss) for the period | 9904 | -€144 | €11,335 | +€11,479 | |
| Profit (loss) for the period to be appropriated | 9905 | -€144 | €11,335 | +€11,479 |
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 30 October 2026 via checked.be.