LINKEROEVER: 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.
LINKEROEVER
Largest movements
- Tangible fixed assets -€10,693
down €10,693 (-14.6%), from €73,368 to €62,675
of which Plant, machinery and equipment: -€7,342
- Stocks and contracts +€3,473
up €3,473 (+29.8%), from €11,667 to €15,140
- Receivables within one year +€3,379
up €3,379 (+31.5%), from €10,724 to €14,103
of which Trade receivables: +€9,059
- Other debts -€8,071
down €8,071 (-16.9%), from €47,727 to €39,656
- Profit (loss) carried forward +€6,970
up €6,970 (+16.6%), from -€41,948 to -€34,978
- Debts after one year -€6,210
down €6,210 (-45.0%), from €13,805 to €7,595
- Tax, wage and social debts +€3,605
up €3,605 (+15.8%), from €22,839 to €26,444
of which Taxes: +€2,215
- Trade debts +€2,008
up €2,008 (+5.4%), from €37,401 to €39,409
- Gross operating margin +€44,272
up €44,272 (+33.9%), from €130,586 to €174,858
- Staff costs +€16,533
up €16,533 (+12.5%), from €132,005 to €148,538
- Taxes -€2,167
down €2,167 (-98.7%), from €2,196 to €29
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 | €99,153 | €96,186 | -€2,967 | -3.0% |
| Fixed assets | 21/28 | €73,368 | €62,675 | -€10,693 | -14.6% |
| Tangible fixed assets | 22/27 | €73,368 | €62,675 | -€10,693 | -14.6% |
| Plant, machinery and equipment | 23 | €30,750 | €23,408 | -€7,342 | -23.9% |
| Furniture and vehicles | 24 | €1,471 | €1,218 | -€253 | -17.2% |
| Other tangible fixed assets | 26 | €41,147 | €38,049 | -€3,098 | -7.5% |
| Current assets | 29/58 | €25,785 | €33,511 | +€7,726 | +30.0% |
| Stocks and contracts in progress | 3 | €11,667 | €15,140 | +€3,473 | +29.8% |
| Stocks | 30/36 | €11,667 | €15,140 | +€3,473 | +29.8% |
| Amounts receivable within one year | 40/41 | €10,724 | €14,103 | +€3,379 | +31.5% |
| Trade receivables | 40 | €3,248 | €12,307 | +€9,059 | +278.9% |
| Other amounts receivable | 41 | €7,476 | €1,796 | -€5,680 | -76.0% |
| Cash at bank and in hand | 54/58 | €3,394 | €4,268 | +€874 | +25.8% |
| Total equity and liabilities | 10/49 | €99,153 | €96,186 | -€2,967 | -3.0% |
| Equity | 10/15 | -€35,748 | -€28,778 | +€6,970 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,948 | -€34,978 | +€6,970 | +16.6% |
| Amounts payable | 17/49 | €134,901 | €124,964 | -€9,937 | -7.4% |
| Amounts payable after more than one year | 17 | €13,805 | €7,595 | -€6,210 | -45.0% |
| Financial debts | 170/4 | €13,805 | €7,595 | -€6,210 | -45.0% |
| Amounts payable within one year | 42/48 | €115,446 | €111,719 | -€3,727 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €5,945 | €6,210 | +€265 | +4.5% |
| Financial debts | 43 | €1,534 | - | -€1,534 | |
| Credit institutions | 430/8 | €1,534 | - | -€1,534 | |
| Trade debts | 44 | €37,401 | €39,409 | +€2,008 | +5.4% |
| Suppliers | 440/4 | €37,401 | €39,409 | +€2,008 | +5.4% |
| Taxes, remuneration and social security | 45 | €22,839 | €26,444 | +€3,605 | +15.8% |
| Taxes | 450/3 | €10,468 | €12,683 | +€2,215 | +21.2% |
| Remuneration and social security | 454/9 | €12,371 | €13,761 | +€1,390 | +11.2% |
| Other amounts payable | 47/48 | €47,727 | €39,656 | -€8,071 | -16.9% |
| Accrued charges and deferred income | 492/3 | €5,650 | €5,650 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €132,005 | €148,538 | +€16,533 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,687 | €11,207 | +€1,520 | +15.7% |
| Other operating charges | 640/8 | €3,479 | €5,099 | +€1,620 | +46.6% |
| Gross operating margin | 9900 | €130,586 | €174,858 | +€44,272 | +33.9% |
| Operating profit (loss) | 9901 | -€14,585 | €10,014 | +€24,599 | |
| Financial income | 75/76B | - | €1,401 | +€1,401 | |
| Recurring financial income | 75 | - | €1,401 | +€1,401 | |
| Financial charges | 65/66B | €4,188 | €4,416 | +€228 | +5.4% |
| Recurring financial charges | 65 | €4,188 | €4,416 | +€228 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,773 | €6,999 | +€25,772 | |
| Income taxes | 67/77 | €2,196 | €29 | -€2,167 | -98.7% |
| Profit (loss) for the period | 9904 | -€20,969 | €6,970 | +€27,939 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,969 | €6,970 | +€27,939 |
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 5 October 2026 via checked.be.