LINKFLOW: 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.
LINKFLOW
Largest movements
- Tangible fixed assets +€11,797
new in 2025: €11,797
- Receivables within one year -€3,279
down €3,279 (-60.2%), from €5,445 to €2,166
of which Trade receivables: -€1,858
- Cash -€673
down €673 (-6.0%), from €11,290 to €10,616
mainly Investment in fixed assets (net) (-€12,001) and Advances received (-€2,185)
- Trade debts +€7,923
up €7,923 (+134.1%), from €5,910 to €13,833
- Advances received -€2,185
no longer reported in 2025 (was €2,185)
- Tax, wage and social debts +€1,548
new in 2025: €1,548
- Profit (loss) carried forward +€685
up €685 (+14.5%), from €4,716 to €5,401
- Gross operating margin -€3,838
down €3,838 (-50.9%), from €7,535 to €3,697
- Taxes +€919
up €919 (+58.1%), from €1,581 to €2,500
- Depreciation +€204
new in 2025: €204
- Other operating charges +€186
new in 2025: €186
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 | €16,735 | €24,579 | +€7,844 | +46.9% |
| Fixed assets | 21/28 | - | €11,797 | +€11,797 | |
| Tangible fixed assets | 22/27 | - | €11,797 | +€11,797 | |
| Land and buildings | 22 | - | €11,797 | +€11,797 | |
| Current assets | 29/58 | €16,735 | €12,782 | -€3,952 | -23.6% |
| Amounts receivable within one year | 40/41 | €5,445 | €2,166 | -€3,279 | -60.2% |
| Trade receivables | 40 | €4,024 | €2,166 | -€1,858 | -46.2% |
| Other amounts receivable | 41 | €1,421 | - | -€1,421 | |
| Cash at bank and in hand | 54/58 | €11,290 | €10,616 | -€673 | -6.0% |
| Total equity and liabilities | 10/49 | €16,735 | €24,579 | +€7,844 | +46.9% |
| Equity | 10/15 | €6,716 | €7,401 | +€685 | +10.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,716 | €5,401 | +€685 | +14.5% |
| Amounts payable | 17/49 | €10,019 | €17,178 | +€7,159 | +71.5% |
| Amounts payable within one year | 42/48 | €10,019 | €17,178 | +€7,159 | +71.5% |
| Trade debts | 44 | €5,910 | €13,833 | +€7,923 | +134.1% |
| Suppliers | 440/4 | €5,910 | €13,833 | +€7,923 | +134.1% |
| Advances received on contracts in progress | 46 | €2,185 | - | -€2,185 | |
| Taxes, remuneration and social security | 45 | - | €1,548 | +€1,548 | |
| Taxes | 450/3 | - | €1,548 | +€1,548 | |
| Other amounts payable | 47/48 | €1,923 | €1,797 | -€127 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €204 | +€204 | |
| Other operating charges | 640/8 | - | €186 | +€186 | |
| Gross operating margin | 9900 | €7,535 | €3,697 | -€3,838 | -50.9% |
| Operating profit (loss) | 9901 | €7,535 | €3,307 | -€4,228 | -56.1% |
| Financial income | 75/76B | €9 | €42 | +€33 | +348.3% |
| Recurring financial income | 75 | €9 | €42 | +€33 | +348.3% |
| Financial charges | 65/66B | €91 | €164 | +€73 | +80.5% |
| Recurring financial charges | 65 | €91 | €164 | +€73 | +80.5% |
| Profit (loss) for the period before taxes | 9903 | €7,453 | €3,185 | -€4,268 | -57.3% |
| Income taxes | 67/77 | €1,581 | €2,500 | +€919 | +58.1% |
| Profit (loss) for the period | 9904 | €5,873 | €685 | -€5,187 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,873 | €685 | -€5,187 | -88.3% |
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 9 October 2026 via checked.be.