LINDI 21: 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.
LINDI 21
Largest movements
- Cash +€4,411
up €4,411 (+72.6%), from €6,076 to €10,487
mainly Tax, wage and social debts (+€4,640) and Trade debts (+€4,515)
- Receivables within one year +€1,728
up €1,728 (+208%), from €830 to €2,558
of which Other amounts receivable: +€2,426
- Tangible fixed assets -€175
down €175 (-10.4%), from €1,685 to €1,510
- Tax, wage and social debts +€4,640
up €4,640 (+42.5%), from €10,909 to €15,549
of which Remuneration and social security: +€2,573
- Trade debts +€4,515
up €4,515 (+823%), from €549 to €5,063
- Other debts -€3,828
down €3,828 (-100%), from €3,828 to €0
- Profit (loss) carried forward +€638
up €638 (+9.1%), from -€6,990 to -€6,352
- Gross operating margin +€39,303
up €39,303 (+405%), from €9,715 to €49,018
- Staff costs +€37,363
up €37,363 (+440%), from €8,493 to €45,856
- Purchases and services -€13,902
down €13,902 (-27.2%), from €51,201 to €37,299
- Taxes -€1,121
down €1,121 (-86.3%), from €1,299 to €178
- Financial charges +€653
up €653 (+125%), from €521 to €1,175
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 | €8,796 | €14,760 | +€5,964 | +67.8% |
| Fixed assets | 21/28 | €1,890 | €1,715 | -€175 | -9.3% |
| Tangible fixed assets | 22/27 | €1,685 | €1,510 | -€175 | -10.4% |
| Plant, machinery and equipment | 23 | €1,685 | €1,510 | -€175 | -10.4% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €6,906 | €13,045 | +€6,139 | +88.9% |
| Amounts receivable within one year | 40/41 | €830 | €2,558 | +€1,728 | +208% |
| Trade receivables | 40 | €746 | €48 | -€698 | -93.6% |
| Other amounts receivable | 41 | €84 | €2,510 | +€2,426 | +2,897% |
| Cash at bank and in hand | 54/58 | €6,076 | €10,487 | +€4,411 | +72.6% |
| Total equity and liabilities | 10/49 | €8,796 | €14,760 | +€5,964 | +67.8% |
| Equity | 10/15 | -€6,490 | -€5,852 | +€638 | +9.8% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,990 | -€6,352 | +€638 | +9.1% |
| Amounts payable | 17/49 | €15,286 | €20,612 | +€5,326 | +34.8% |
| Amounts payable within one year | 42/48 | €15,286 | €20,612 | +€5,326 | +34.8% |
| Trade debts | 44 | €549 | €5,063 | +€4,515 | +823% |
| Suppliers | 440/4 | €549 | €5,063 | +€4,515 | +823% |
| Taxes, remuneration and social security | 45 | €10,909 | €15,549 | +€4,640 | +42.5% |
| Taxes | 450/3 | €3,157 | €5,224 | +€2,067 | +65.5% |
| Remuneration and social security | 454/9 | €7,751 | €10,324 | +€2,573 | +33.2% |
| Other amounts payable | 47/48 | €3,828 | €0 | -€3,828 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €51,201 | €37,299 | -€13,902 | -27.2% |
| Remuneration, social security and pensions | 62 | €8,493 | €45,856 | +€37,363 | +440% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65 | €175 | +€110 | +169% |
| Other operating charges | 640/8 | €965 | €996 | +€31 | +3.2% |
| Gross operating margin | 9900 | €9,715 | €49,018 | +€39,303 | +405% |
| Operating profit (loss) | 9901 | €192 | €1,991 | +€1,799 | +936% |
| Financial charges | 65/66B | €521 | €1,175 | +€653 | +125% |
| Recurring financial charges | 65 | €521 | €1,175 | +€653 | +125% |
| Profit (loss) for the period before taxes | 9903 | -€329 | €816 | +€1,146 | |
| Income taxes | 67/77 | €1,299 | €178 | -€1,121 | -86.3% |
| Profit (loss) for the period | 9904 | -€1,628 | €638 | +€2,267 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,628 | €638 | +€2,267 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.