LINDEN CONSULTING & TECHNOLOGY: 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.
LINDEN CONSULTING & TECHNOLOGY
Largest movements
- Tangible fixed assets +€32,889
up €32,889 (+8.4%), from €393,550 to €426,439
of which Land and buildings: +€47,995
- Receivables within one year +€14,231
up €14,231 (+64.2%), from €22,168 to €36,399
of which Trade receivables: +€17,206
- Other debts +€98,202
up €98,202 (+49.1%), from €200,050 to €298,252
- Reserves -€30,926
down €30,926 (-24.8%), from €124,612 to €93,686
- Current portion of long-term debt -€27,778
down €27,778 (-100%), from €27,778 to €0
- Trade debts +€12,370
up €12,370 (+2,624%), from €471 to €12,841
- Tax, wage and social debts -€6,646
down €6,646 (-83.4%), from €7,969 to €1,323
- Gross operating margin -€3,074
down €3,074 (-3.9%), from €78,412 to €75,338
- Depreciation +€1,919
up €1,919 (+4.3%), from €44,839 to €46,758
- Taxes -€1,695
down €1,695 (-30.6%), from €5,532 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 | €436,653 | €480,113 | +€43,460 | +10.0% |
| Fixed assets | 21/28 | €393,550 | €426,439 | +€32,889 | +8.4% |
| Tangible fixed assets | 22/27 | €393,550 | €426,439 | +€32,889 | +8.4% |
| Land and buildings | 22 | €348,922 | €396,917 | +€47,995 | +13.8% |
| Plant, machinery and equipment | 23 | €602 | €0 | -€602 | -100% |
| Furniture and vehicles | 24 | €44,026 | €29,522 | -€14,505 | -32.9% |
| Current assets | 29/58 | €43,103 | €53,674 | +€10,571 | +24.5% |
| Amounts receivable within one year | 40/41 | €22,168 | €36,399 | +€14,231 | +64.2% |
| Trade receivables | 40 | €13,160 | €30,366 | +€17,206 | +131% |
| Other amounts receivable | 41 | €9,008 | €6,033 | -€2,976 | -33.0% |
| Cash at bank and in hand | 54/58 | €14,014 | €11,069 | -€2,946 | -21.0% |
| Deferred charges and accrued income | 490/1 | €6,921 | €6,207 | -€714 | -10.3% |
| Total equity and liabilities | 10/49 | €436,653 | €480,113 | +€43,460 | +10.0% |
| Equity | 10/15 | €184,319 | €153,392 | -€30,926 | -16.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €124,612 | €93,686 | -€30,926 | -24.8% |
| Distributable reserves | 133 | €124,612 | €93,686 | -€30,926 | -24.8% |
| Profit (loss) carried forward | 14 | €41,107 | €41,107 | = | 0.0% |
| Amounts payable | 17/49 | €252,335 | €326,721 | +€74,386 | +29.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €240,183 | €314,074 | +€73,891 | +30.8% |
| Current portion of amounts payable after more than one year | 42 | €27,778 | €0 | -€27,778 | -100% |
| Financial debts | 43 | €3,915 | €1,656 | -€2,258 | -57.7% |
| Credit institutions | 430/8 | €3,915 | €1,656 | -€2,258 | -57.7% |
| Trade debts | 44 | €471 | €12,841 | +€12,370 | +2,624% |
| Suppliers | 440/4 | €471 | €12,841 | +€12,370 | +2,624% |
| Taxes, remuneration and social security | 45 | €7,969 | €1,323 | -€6,646 | -83.4% |
| Taxes | 450/3 | €7,969 | €1,323 | -€6,646 | -83.4% |
| Other amounts payable | 47/48 | €200,050 | €298,252 | +€98,202 | +49.1% |
| Accrued charges and deferred income | 492/3 | €12,151 | €12,647 | +€496 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,839 | €46,758 | +€1,919 | +4.3% |
| Other operating charges | 640/8 | €2,495 | €3,117 | +€622 | +24.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €78,412 | €75,338 | -€3,074 | -3.9% |
| Operating profit (loss) | 9901 | €31,078 | €25,463 | -€5,615 | -18.1% |
| Financial income | 75/76B | €11 | €1 | -€11 | -95.5% |
| Recurring financial income | 75 | €11 | €1 | -€11 | -95.5% |
| Financial charges | 65/66B | €13,995 | €13,978 | -€17 | -0.1% |
| Recurring financial charges | 65 | €13,995 | €13,978 | -€17 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €17,094 | €11,485 | -€5,609 | -32.8% |
| Income taxes | 67/77 | €5,532 | €3,837 | -€1,695 | -30.6% |
| Profit (loss) for the period | 9904 | €11,562 | €7,648 | -€3,914 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,562 | €7,648 | -€3,914 | -33.9% |
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 28 October 2026 via checked.be.