LinkCom: 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.
LinkCom
Largest movements
- Receivables within one year -€3,149
down €3,149 (-5.9%), from €53,049 to €49,901
of which Trade receivables: -€7,559
- Tax, wage and social debts -€10,607
down €10,607 (-57.9%), from €18,323 to €7,715
of which Taxes: -€5,607
- Reserves +€7,831
up €7,831 (+7830.9%), from €100 to €7,931
of which Distributable reserves: +€7,831
- Short-term financial debts +€7,108
new in 2025: €7,108
- Trade debts -€6,272
down €6,272 (-95.1%), from €6,594 to €321
- Other debts -€1,701
down €1,701 (-97.8%), from €1,738 to €38
- Gross operating margin -€10,915
down €10,915 (-42.6%), from €25,623 to €14,708
- Taxes -€1,770
down €1,770 (-23.7%), from €7,474 to €5,704
- Financial charges -€300
down €300 (-66.4%), from €452 to €152
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 | €64,052 | €60,410 | -€3,642 | -5.7% |
| Current assets | 29/58 | €64,052 | €60,410 | -€3,642 | -5.7% |
| Amounts receivable within one year | 40/41 | €53,049 | €49,901 | -€3,149 | -5.9% |
| Trade receivables | 40 | €52,496 | €44,936 | -€7,559 | -14.4% |
| Other amounts receivable | 41 | €554 | €4,965 | +€4,411 | +796.6% |
| Cash at bank and in hand | 54/58 | €11,003 | €10,509 | -€493 | -4.5% |
| Total equity and liabilities | 10/49 | €64,052 | €60,410 | -€3,642 | -5.7% |
| Equity | 10/15 | €36,374 | €44,205 | +€7,831 | +21.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €7,931 | +€7,831 | +7830.9% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | - | €7,831 | +€7,831 | |
| Profit (loss) carried forward | 14 | €30,074 | €30,074 | = | 0.0% |
| Amounts payable | 17/49 | €27,677 | €16,205 | -€11,473 | -41.5% |
| Amounts payable within one year | 42/48 | €26,655 | €15,182 | -€11,473 | -43.0% |
| Financial debts | 43 | - | €7,108 | +€7,108 | |
| Credit institutions | 430/8 | - | €7,108 | +€7,108 | |
| Trade debts | 44 | €6,594 | €321 | -€6,272 | -95.1% |
| Suppliers | 440/4 | €6,594 | €321 | -€6,272 | -95.1% |
| Taxes, remuneration and social security | 45 | €18,323 | €7,715 | -€10,607 | -57.9% |
| Taxes | 450/3 | €13,323 | €7,715 | -€5,607 | -42.1% |
| Remuneration and social security | 454/9 | €5,000 | - | -€5,000 | |
| Other amounts payable | 47/48 | €1,738 | €38 | -€1,701 | -97.8% |
| Accrued charges and deferred income | 492/3 | €1,023 | €1,023 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,273 | +€4,273 | |
| Other operating charges | 640/8 | €811 | €1,025 | +€213 | +26.3% |
| Gross operating margin | 9900 | €25,623 | €14,708 | -€10,915 | -42.6% |
| Operating profit (loss) | 9901 | €24,812 | €13,684 | -€11,128 | -44.9% |
| Financial income | 75/76B | €20 | €3 | -€17 | -84.9% |
| Recurring financial income | 75 | €20 | €3 | -€17 | -84.9% |
| Financial charges | 65/66B | €452 | €152 | -€300 | -66.4% |
| Recurring financial charges | 65 | €452 | €152 | -€300 | -66.4% |
| Profit (loss) for the period before taxes | 9903 | €24,380 | €13,535 | -€10,845 | -44.5% |
| Income taxes | 67/77 | €7,474 | €5,704 | -€1,770 | -23.7% |
| Profit (loss) for the period | 9904 | €16,906 | €7,831 | -€9,075 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,906 | €7,831 | -€9,075 | -53.7% |
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 12 October 2026 via checked.be.