LINDEBOS: 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.
LINDEBOS
Largest movements
- Cash +€62,267
up €62,267 (+497.3%), from €12,520 to €74,787
mainly Net result for the year (+€90,470) and Depreciation (+€17,478)
- Deferred charges and accrued income -€13,167
down €13,167 (-36.3%), from €36,228 to €23,061
- Tangible fixed assets -€7,453
down €7,453 (-2.3%), from €329,577 to €322,124
of which Furniture and vehicles: -€9,082
- Profit (loss) carried forward +€90,470
up €90,470 (+25.5%), from -€354,106 to -€263,636
- Other debts -€41,140
down €41,140 (-8.7%), from €471,239 to €430,099
- Trade debts -€17,751
down €17,751 (-71.5%), from €24,820 to €7,068
- Tax, wage and social debts +€11,345
up €11,345 (+92.1%), from €12,321 to €23,666
of which Taxes: +€6,019
- Gross operating margin +€145,674
up €145,674 (+394.7%), from €36,904 to €182,578
- Staff costs -€32,719
down €32,719 (-34.1%), from €95,947 to €63,228
- Depreciation +€4,973
up €4,973 (+39.8%), from €12,505 to €17,478
- Taxes +€4,450
up €4,450 (+885.9%), from €502 to €4,952
- Financial charges -€3,613
down €3,613 (-69.5%), from €5,195 to €1,582
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 | €406,773 | €449,697 | +€42,924 | +10.6% |
| Fixed assets | 21/28 | €329,577 | €322,124 | -€7,453 | -2.3% |
| Tangible fixed assets | 22/27 | €329,577 | €322,124 | -€7,453 | -2.3% |
| Land and buildings | 22 | €288,463 | €292,190 | +€3,727 | +1.3% |
| Plant, machinery and equipment | 23 | €8,548 | €6,450 | -€2,098 | -24.5% |
| Furniture and vehicles | 24 | €32,566 | €23,484 | -€9,082 | -27.9% |
| Current assets | 29/58 | €77,196 | €127,573 | +€50,377 | +65.3% |
| Amounts receivable within one year | 40/41 | €28,448 | €29,725 | +€1,276 | +4.5% |
| Trade receivables | 40 | €28,109 | €29,409 | +€1,299 | +4.6% |
| Other amounts receivable | 41 | €339 | €316 | -€23 | -6.7% |
| Cash at bank and in hand | 54/58 | €12,520 | €74,787 | +€62,267 | +497.3% |
| Deferred charges and accrued income | 490/1 | €36,228 | €23,061 | -€13,167 | -36.3% |
| Total equity and liabilities | 10/49 | €406,773 | €449,697 | +€42,924 | +10.6% |
| Equity | 10/15 | -€101,606 | -€11,136 | +€90,470 | +89.0% |
| Contributions | 10/11 | €252,500 | €252,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€354,106 | -€263,636 | +€90,470 | +25.5% |
| Amounts payable | 17/49 | €508,379 | €460,834 | -€47,546 | -9.4% |
| Amounts payable within one year | 42/48 | €508,379 | €460,834 | -€47,546 | -9.4% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,820 | €7,068 | -€17,751 | -71.5% |
| Suppliers | 440/4 | €24,820 | €7,068 | -€17,751 | -71.5% |
| Taxes, remuneration and social security | 45 | €12,321 | €23,666 | +€11,345 | +92.1% |
| Taxes | 450/3 | €7,605 | €13,623 | +€6,019 | +79.1% |
| Remuneration and social security | 454/9 | €4,716 | €10,043 | +€5,326 | +112.9% |
| Other amounts payable | 47/48 | €471,239 | €430,099 | -€41,140 | -8.7% |
| Non-recurring operating income | 76A | - | €78,452 | +€78,452 | |
| Remuneration, social security and pensions | 62 | €95,947 | €63,228 | -€32,719 | -34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,505 | €17,478 | +€4,973 | +39.8% |
| Other operating charges | 640/8 | €5,458 | €4,888 | -€571 | -10.5% |
| Gross operating margin | 9900 | €36,904 | €182,578 | +€145,674 | +394.7% |
| Operating profit (loss) | 9901 | -€77,006 | €96,984 | +€173,991 | |
| Financial income | 75/76B | €47 | €20 | -€26 | -56.4% |
| Recurring financial income | 75 | €47 | €20 | -€26 | -56.4% |
| Financial charges | 65/66B | €5,195 | €1,582 | -€3,613 | -69.5% |
| Recurring financial charges | 65 | €5,195 | €1,582 | -€3,613 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | -€82,154 | €95,422 | +€177,577 | |
| Income taxes | 67/77 | €502 | €4,952 | +€4,450 | +885.9% |
| Profit (loss) for the period | 9904 | -€82,657 | €90,470 | +€173,127 | |
| Profit (loss) for the period to be appropriated | 9905 | -€82,657 | €90,470 | +€173,127 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.