LINDIS: 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.
LINDIS
Largest movements
- Tangible fixed assets +€255,781
up €255,781 (+70.6%), from €362,242 to €618,023
of which Land and buildings: +€222,758
- Revaluation surpluses +€241,958
new in 2025: €241,958
- Other debts +€14,948
up €14,948 (+4.0%), from €370,000 to €384,948
- Financial charges +€14,999
up €14,999 (+2702.5%), from €555 to €15,554
- Gross operating margin -€3,385
down €3,385 (-8.8%), from €38,521 to €35,136
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 | €384,077 | €639,482 | +€255,405 | +66.5% |
| Fixed assets | 21/28 | €362,242 | €618,023 | +€255,781 | +70.6% |
| Tangible fixed assets | 22/27 | €362,242 | €618,023 | +€255,781 | +70.6% |
| Land and buildings | 22 | €362,242 | €585,000 | +€222,758 | +61.5% |
| Plant, machinery and equipment | 23 | - | €33,023 | +€33,023 | |
| Current assets | 29/58 | €21,835 | €21,459 | -€376 | -1.7% |
| Amounts receivable within one year | 40/41 | €8,470 | €2,387 | -€6,083 | -71.8% |
| Trade receivables | 40 | €8,470 | €2,387 | -€6,083 | -71.8% |
| Cash at bank and in hand | 54/58 | €13,295 | €19,002 | +€5,707 | +42.9% |
| Deferred charges and accrued income | 490/1 | €70 | €70 | = | 0.0% |
| Total equity and liabilities | 10/49 | €384,077 | €639,482 | +€255,405 | +66.5% |
| Equity | 10/15 | €11,211 | €250,036 | +€238,825 | +2130.3% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Revaluation surpluses | 12 | - | €241,958 | +€241,958 | |
| Reserves | 13 | €1,875 | €1,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,414 | -€12,547 | -€3,133 | -33.3% |
| Amounts payable | 17/49 | €372,866 | €389,446 | +€16,580 | +4.4% |
| Amounts payable within one year | 42/48 | €370,044 | €386,023 | +€15,979 | +4.3% |
| Trade debts | 44 | €44 | €1,075 | +€1,031 | +2343.2% |
| Suppliers | 440/4 | €44 | €1,075 | +€1,031 | +2343.2% |
| Other amounts payable | 47/48 | €370,000 | €384,948 | +€14,948 | +4.0% |
| Accrued charges and deferred income | 492/3 | €2,822 | €3,423 | +€601 | +21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,200 | €19,457 | +€257 | +1.3% |
| Other operating charges | 640/8 | €3,205 | €3,258 | +€53 | +1.7% |
| Gross operating margin | 9900 | €38,521 | €35,136 | -€3,385 | -8.8% |
| Operating profit (loss) | 9901 | €16,116 | €12,421 | -€3,695 | -22.9% |
| Financial charges | 65/66B | €555 | €15,554 | +€14,999 | +2702.5% |
| Recurring financial charges | 65 | €555 | €15,554 | +€14,999 | +2702.5% |
| Profit (loss) for the period before taxes | 9903 | €15,561 | -€3,133 | -€18,694 | |
| Profit (loss) for the period | 9904 | €15,561 | -€3,133 | -€18,694 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,561 | -€3,133 | -€18,694 |
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 1 October 2026 via checked.be.