Lindendreef Consultancy: 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.
Lindendreef Consultancy
Largest movements
- Tangible fixed assets +€47,880
up €47,880 (+58.3%), from €82,122 to €130,003
of which Furniture and vehicles: +€54,448
- Receivables within one year +€31,413
up €31,413 (+383%), from €8,207 to €39,620
of which Trade receivables: +€32,000
- Cash +€9,261
up €9,261 (+89.2%), from €10,378 to €19,639
mainly Depreciation (+€41,577) and Trade debts (+€40,176)
- Trade debts +€40,176
up €40,176 (+10,389%), from €387 to €40,563
- Reserves +€27,833
up €27,833 (+47.8%), from €58,282 to €86,115
- Other debts +€19,628
up €19,628 (+98.1%), from €20,000 to €39,628
- Tax, wage and social debts +€3,391
up €3,391 (+32.5%), from €10,440 to €13,831
of which Taxes: +€3,391
- Accrued charges and deferred income -€2,674
down €2,674 (-100%), from €2,674 to €0
- Gross operating margin +€6,941
up €6,941 (+9.0%), from €77,273 to €84,213
- Depreciation +€3,866
up €3,866 (+10.3%), from €37,711 to €41,577
- Financial charges -€2,338
down €2,338 (-97.1%), from €2,409 to €70
- Taxes +€2,201
up €2,201 (+20.6%), from €10,690 to €12,891
- Other operating charges -€954
down €954 (-34.1%), from €2,795 to €1,841
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 | €101,783 | €190,137 | +€88,354 | +86.8% |
| Fixed assets | 21/28 | €82,122 | €130,003 | +€47,880 | +58.3% |
| Tangible fixed assets | 22/27 | €82,122 | €130,003 | +€47,880 | +58.3% |
| Plant, machinery and equipment | 23 | €2,972 | €1,888 | -€1,084 | -36.5% |
| Furniture and vehicles | 24 | €34,391 | €88,839 | +€54,448 | +158% |
| Other tangible fixed assets | 26 | €44,760 | €39,275 | -€5,484 | -12.3% |
| Current assets | 29/58 | €19,660 | €60,134 | +€40,474 | +206% |
| Amounts receivable within one year | 40/41 | €8,207 | €39,620 | +€31,413 | +383% |
| Trade receivables | 40 | €7,500 | €39,500 | +€32,000 | +427% |
| Other amounts receivable | 41 | €707 | €120 | -€587 | -83.0% |
| Cash at bank and in hand | 54/58 | €10,378 | €19,639 | +€9,261 | +89.2% |
| Deferred charges and accrued income | 490/1 | €1,075 | €875 | -€199 | -18.6% |
| Total equity and liabilities | 10/49 | €101,783 | €190,137 | +€88,354 | +86.8% |
| Equity | 10/15 | €68,282 | €96,115 | +€27,833 | +40.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €58,282 | €86,115 | +€27,833 | +47.8% |
| Distributable reserves | 133 | €58,282 | €86,115 | +€27,833 | +47.8% |
| Amounts payable | 17/49 | €33,501 | €94,022 | +€60,521 | +181% |
| Amounts payable within one year | 42/48 | €30,827 | €94,022 | +€63,195 | +205% |
| Trade debts | 44 | €387 | €40,563 | +€40,176 | +10,389% |
| Suppliers | 440/4 | €387 | €40,563 | +€40,176 | +10,389% |
| Taxes, remuneration and social security | 45 | €10,440 | €13,831 | +€3,391 | +32.5% |
| Taxes | 450/3 | €7,690 | €11,081 | +€3,391 | +44.1% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €20,000 | €39,628 | +€19,628 | +98.1% |
| Accrued charges and deferred income | 492/3 | €2,674 | €0 | -€2,674 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,711 | €41,577 | +€3,866 | +10.3% |
| Other operating charges | 640/8 | €2,795 | €1,841 | -€954 | -34.1% |
| Gross operating margin | 9900 | €77,273 | €84,213 | +€6,941 | +9.0% |
| Operating profit (loss) | 9901 | €36,767 | €40,795 | +€4,028 | +11.0% |
| Financial charges | 65/66B | €2,409 | €70 | -€2,338 | -97.1% |
| Recurring financial charges | 65 | €2,409 | €70 | -€2,338 | -97.1% |
| Profit (loss) for the period before taxes | 9903 | €34,358 | €40,725 | +€6,367 | +18.5% |
| Income taxes | 67/77 | €10,690 | €12,891 | +€2,201 | +20.6% |
| Profit (loss) for the period | 9904 | €23,668 | €27,833 | +€4,165 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,668 | €27,833 | +€4,165 | +17.6% |
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 17 October 2026 via checked.be.