LINDE BEVERNAEGE: 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.
LINDE BEVERNAEGE
Largest movements
- Cash +€84,363
up €84,363 (+198.6%), from €42,475 to €126,837
mainly Net result for the year (+€64,115) and Depreciation (+€7,868)
- Tangible fixed assets -€7,868
down €7,868 (-31.5%), from €24,964 to €17,096
of which Furniture and vehicles: -€7,668
- Profit (loss) carried forward +€61,115
up €61,115 (+101.3%), from €60,318 to €121,433
- Other debts +€7,137
up €7,137 (+484.9%), from €1,472 to €8,609
- Tax, wage and social debts +€6,280
up €6,280 (+92.0%), from €6,825 to €13,105
- Trade debts +€1,668
up €1,668 (+74.5%), from €2,238 to €3,906
- Gross operating margin +€27,778
up €27,778 (+45.6%), from €60,932 to €88,710
- Taxes +€4,780
up €4,780 (+42.1%), from €11,347 to €16,127
- Financial income -€1,112
down €1,112 (-97.4%), from €1,142 to €30
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,527 | €148,554 | +€76,026 | +104.8% |
| Fixed assets | 21/28 | €24,964 | €17,096 | -€7,868 | -31.5% |
| Tangible fixed assets | 22/27 | €24,964 | €17,096 | -€7,868 | -31.5% |
| Land and buildings | 22 | €700 | €500 | -€200 | -28.6% |
| Furniture and vehicles | 24 | €24,265 | €16,597 | -€7,668 | -31.6% |
| Current assets | 29/58 | €47,563 | €131,457 | +€83,894 | +176.4% |
| Amounts receivable within one year | 40/41 | €3,653 | €3,653 | = | 0.0% |
| Other amounts receivable | 41 | €3,653 | €3,653 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,475 | €126,837 | +€84,363 | +198.6% |
| Deferred charges and accrued income | 490/1 | €1,435 | €967 | -€468 | -32.6% |
| Total equity and liabilities | 10/49 | €72,527 | €148,554 | +€76,026 | +104.8% |
| Equity | 10/15 | €61,818 | €122,933 | +€61,115 | +98.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,318 | €121,433 | +€61,115 | +101.3% |
| Amounts payable | 17/49 | €10,709 | €25,620 | +€14,911 | +139.2% |
| Amounts payable within one year | 42/48 | €10,709 | €25,620 | +€14,911 | +139.2% |
| Financial debts | 43 | €174 | €0 | -€174 | -100.0% |
| Credit institutions | 430/8 | €174 | €0 | -€174 | -100.0% |
| Trade debts | 44 | €2,238 | €3,906 | +€1,668 | +74.5% |
| Suppliers | 440/4 | €2,238 | €3,906 | +€1,668 | +74.5% |
| Taxes, remuneration and social security | 45 | €6,825 | €13,105 | +€6,280 | +92.0% |
| Taxes | 450/3 | €6,825 | €13,105 | +€6,280 | +92.0% |
| Other amounts payable | 47/48 | €1,472 | €8,609 | +€7,137 | +484.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,293 | €7,868 | -€425 | -5.1% |
| Other operating charges | 640/8 | €523 | €540 | +€17 | +3.2% |
| Gross operating margin | 9900 | €60,932 | €88,710 | +€27,778 | +45.6% |
| Operating profit (loss) | 9901 | €52,116 | €80,302 | +€28,186 | +54.1% |
| Financial income | 75/76B | €1,142 | €30 | -€1,112 | -97.4% |
| Recurring financial income | 75 | €1,142 | €30 | -€1,112 | -97.4% |
| Financial charges | 65/66B | €89 | €90 | +€2 | +1.7% |
| Recurring financial charges | 65 | €89 | €90 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €53,169 | €80,242 | +€27,073 | +50.9% |
| Income taxes | 67/77 | €11,347 | €16,127 | +€4,780 | +42.1% |
| Profit (loss) for the period | 9904 | €41,822 | €64,115 | +€22,293 | +53.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,822 | €64,115 | +€22,293 | +53.3% |
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 4 October 2026 via checked.be.