LinkoMed: 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.
LinkoMed
Largest movements
- Cash +€10,129
up €10,129 (+21.8%), from €46,521 to €56,651
mainly Net result for the year (+€9,153) and Tax, wage and social debts (+€3,909)
- Receivables within one year -€2,772
no longer reported in 2025 (was €2,772)
- Tangible fixed assets +€1,460
up €1,460 (+67.0%), from €2,178 to €3,638
- Profit (loss) carried forward +€9,153
up €9,153 (+9224.5%), from €99 to €9,253
- Other debts -€5,105
down €5,105 (-63.8%), from €8,000 to €2,895
- Tax, wage and social debts +€3,909
new in 2025: €3,909
- Trade debts +€859
up €859 (+315.6%), from €272 to €1,131
- Gross operating margin -€39,843
down €39,843 (-73.2%), from €54,450 to €14,607
- Taxes -€7,319
down €7,319 (-65.2%), from €11,228 to €3,909
- Depreciation -€587
down €587 (-32.9%), from €1,785 to €1,198
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 | €51,472 | €60,288 | +€8,817 | +17.1% |
| Fixed assets | 21/28 | €2,178 | €3,638 | +€1,460 | +67.0% |
| Tangible fixed assets | 22/27 | €2,178 | €3,638 | +€1,460 | +67.0% |
| Furniture and vehicles | 24 | €2,178 | €3,638 | +€1,460 | +67.0% |
| Current assets | 29/58 | €49,293 | €56,651 | +€7,357 | +14.9% |
| Amounts receivable within one year | 40/41 | €2,772 | - | -€2,772 | |
| Other amounts receivable | 41 | €2,772 | - | -€2,772 | |
| Cash at bank and in hand | 54/58 | €46,521 | €56,651 | +€10,129 | +21.8% |
| Total equity and liabilities | 10/49 | €51,472 | €60,288 | +€8,817 | +17.1% |
| Equity | 10/15 | €43,199 | €52,353 | +€9,153 | +21.2% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Other | 1109/19 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €42,600 | €42,600 | = | 0.0% |
| Distributable reserves | 133 | €42,600 | €42,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99 | €9,253 | +€9,153 | +9224.5% |
| Amounts payable | 17/49 | €8,272 | €7,935 | -€337 | -4.1% |
| Amounts payable within one year | 42/48 | €8,272 | €7,935 | -€337 | -4.1% |
| Trade debts | 44 | €272 | €1,131 | +€859 | +315.6% |
| Suppliers | 440/4 | €272 | €1,131 | +€859 | +315.6% |
| Taxes, remuneration and social security | 45 | - | €3,909 | +€3,909 | |
| Taxes | 450/3 | - | €3,909 | +€3,909 | |
| Other amounts payable | 47/48 | €8,000 | €2,895 | -€5,105 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,785 | €1,198 | -€587 | -32.9% |
| Other operating charges | 640/8 | €411 | €558 | +€147 | +35.7% |
| Gross operating margin | 9900 | €54,450 | €14,607 | -€39,843 | -73.2% |
| Operating profit (loss) | 9901 | €52,254 | €12,851 | -€39,403 | -75.4% |
| Financial income | 75/76B | €0 | €412 | +€412 | +1373766.7% |
| Recurring financial income | 75 | €0 | €412 | +€412 | +1373766.7% |
| Financial charges | 65/66B | - | €201 | +€201 | |
| Recurring financial charges | 65 | - | €201 | +€201 | |
| Profit (loss) for the period before taxes | 9903 | €52,254 | €13,062 | -€39,192 | -75.0% |
| Income taxes | 67/77 | €11,228 | €3,909 | -€7,319 | -65.2% |
| Profit (loss) for the period | 9904 | €41,026 | €9,153 | -€31,873 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,026 | €9,153 | -€31,873 | -77.7% |
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 10 October 2026 via checked.be.