Linux-service.be: 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.
Linux-service.be
Largest movements
- Deferred charges and accrued income +€3,731
new in 2025: €3,731
- Tangible fixed assets -€3,577
down €3,577 (-42.6%), from €8,388 to €4,811
- Stocks and contracts -€2,429
down €2,429 (-50.0%), from €4,857 to €2,429
- Current portion of long-term debt -€2,127
down €2,127 (-57.5%), from €3,701 to €1,575
- Debts after one year -€1,575
no longer reported in 2025 (was €1,575)
- Short-term financial debts +€1,435
up €1,435 (+68.0%), from €2,109 to €3,544
- Profit (loss) carried forward -€510
down €510 (-6.3%), from €8,098 to €7,588
- Gross operating margin +€3,439
up €3,439 (+161%), from €2,136 to €5,575
- Taxes -€1,629
no longer reported in 2025 (was €1,629)
- Financial charges -€665
down €665 (-21.0%), from €3,172 to €2,508
of which Financial charges: -€695
- Other operating charges -€300
no longer reported in 2025 (was €300)
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.
Derived cash bridge
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 | €46,936 | €44,266 | -€2,670 | -5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €8,388 | €4,811 | -€3,577 | -42.6% |
| Tangible fixed assets | 22/27 | €8,388 | €4,811 | -€3,577 | -42.6% |
| Furniture and vehicles | 24 | €8,388 | €4,811 | -€3,577 | -42.6% |
| Current assets | 29/58 | €38,548 | €39,454 | +€907 | +2.4% |
| Stocks and contracts in progress | 3 | €4,857 | €2,429 | -€2,429 | -50.0% |
| Stocks | 30/36 | €4,857 | €2,429 | -€2,429 | -50.0% |
| Amounts receivable within one year | 40/41 | €33,691 | €33,295 | -€396 | -1.2% |
| Trade receivables | 40 | €3,266 | €224 | -€3,042 | -93.1% |
| Other amounts receivable | 41 | €30,425 | €33,071 | +€2,646 | +8.7% |
| Cash at bank and in hand | 54/58 | - | €0 | = | |
| Deferred charges and accrued income | 490/1 | - | €3,731 | +€3,731 | |
| Total equity and liabilities | 10/49 | €46,936 | €44,266 | -€2,670 | -5.7% |
| Equity | 10/15 | €36,476 | €35,967 | -€510 | -1.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €13,379 | €13,379 | = | 0.0% |
| Non-distributable reserves | 130/1 | €865 | €865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €865 | €865 | = | 0.0% |
| Distributable reserves | 133 | €12,514 | €12,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,098 | €7,588 | -€510 | -6.3% |
| Amounts payable | 17/49 | €10,459 | €8,299 | -€2,160 | -20.7% |
| Amounts payable after more than one year | 17 | €1,575 | - | -€1,575 | |
| Financial debts | 170/4 | €1,575 | - | -€1,575 | |
| Amounts payable within one year | 42/48 | €8,885 | €8,299 | -€586 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €3,701 | €1,575 | -€2,127 | -57.5% |
| Financial debts | 43 | €2,109 | €3,544 | +€1,435 | +68.0% |
| Credit institutions | 430/8 | €2,109 | €3,544 | +€1,435 | +68.0% |
| Trade debts | 44 | €211 | €180 | -€30 | -14.4% |
| Suppliers | 440/4 | €211 | €180 | -€30 | -14.4% |
| Taxes, remuneration and social security | 45 | €2,863 | €3,000 | +€137 | +4.8% |
| Taxes | 450/3 | €2,863 | €3,000 | +€137 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,577 | €3,577 | = | 0.0% |
| Other operating charges | 640/8 | €300 | - | -€300 | |
| Gross operating margin | 9900 | €2,136 | €5,575 | +€3,439 | +161% |
| Operating profit (loss) | 9901 | -€1,741 | €1,998 | +€3,739 | |
| Financial charges | 65/66B | €3,172 | €2,508 | -€665 | -21.0% |
| Recurring financial charges | 65 | €1,327 | €633 | -€695 | -52.3% |
| Non-recurring financial charges | 66B | €1,845 | €1,875 | +€30 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,913 | -€510 | +€4,403 | +89.6% |
| Income taxes | 67/77 | €1,629 | - | -€1,629 | |
| Profit (loss) for the period | 9904 | -€6,542 | -€510 | +€6,033 | +92.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,542 | -€510 | +€6,033 | +92.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.