LINUXPRO: 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.
LINUXPRO
Largest movements
- Receivables within one year +€33,380
up €33,380 (+116.1%), from €28,754 to €62,133
of which Other amounts receivable: +€33,432
- Tangible fixed assets -€32,074
down €32,074 (-19.0%), from €168,402 to €136,328
- Cash -€5,846
down €5,846 (-40.5%), from €14,451 to €8,605
mainly Receivables within one year (-€33,380) and Advances received (-€17,243)
- Intangible fixed assets -€5,722
down €5,722 (-50.8%), from €11,271 to €5,549
- Advances received -€17,243
down €17,243 (-100.0%), from €17,243 to €0
- Current portion of long-term debt +€10,719
up €10,719 (+60.7%), from €17,668 to €28,388
- Profit (loss) carried forward -€6,842
down €6,842, from €0 to -€6,842
- Tax, wage and social debts +€3,140
up €3,140 (+65.5%), from €4,797 to €7,938
- Other debts -€2,399
down €2,399 (-81.6%), from €2,939 to €540
- Gross operating margin -€63,112
down €63,112 (-61.3%), from €103,002 to €39,891
- Taxes -€19,214
down €19,214 (-98.7%), from €19,466 to €252
- Financial income +€1,062
up €1,062 (+1328.1%), from €80 to €1,142
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 | €224,338 | €214,047 | -€10,291 | -4.6% |
| Fixed assets | 21/28 | €179,673 | €141,877 | -€37,796 | -21.0% |
| Intangible fixed assets | 21 | €11,271 | €5,549 | -€5,722 | -50.8% |
| Tangible fixed assets | 22/27 | €168,402 | €136,328 | -€32,074 | -19.0% |
| Land and buildings | 22 | €132,436 | €116,771 | -€15,665 | -11.8% |
| Plant, machinery and equipment | 23 | €755 | €526 | -€230 | -30.4% |
| Furniture and vehicles | 24 | €19,338 | €4,715 | -€14,623 | -75.6% |
| Other tangible fixed assets | 26 | €15,873 | €14,317 | -€1,557 | -9.8% |
| Current assets | 29/58 | €44,665 | €72,170 | +€27,505 | +61.6% |
| Amounts receivable within one year | 40/41 | €28,754 | €62,133 | +€33,380 | +116.1% |
| Trade receivables | 40 | €28,754 | €28,701 | -€53 | -0.2% |
| Other amounts receivable | 41 | €0 | €33,432 | +€33,432 | |
| Cash at bank and in hand | 54/58 | €14,451 | €8,605 | -€5,846 | -40.5% |
| Deferred charges and accrued income | 490/1 | €1,460 | €1,432 | -€28 | -1.9% |
| Total equity and liabilities | 10/49 | €224,338 | €214,047 | -€10,291 | -4.6% |
| Equity | 10/15 | €76,118 | €69,275 | -€6,842 | -9.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €75,118 | €75,118 | = | 0.0% |
| Distributable reserves | 133 | €75,118 | €75,118 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€6,842 | -€6,842 | |
| Amounts payable | 17/49 | €148,221 | €144,772 | -€3,449 | -2.3% |
| Amounts payable after more than one year | 17 | €98,924 | €98,172 | -€752 | -0.8% |
| Financial debts | 170/4 | €98,924 | €98,172 | -€752 | -0.8% |
| Amounts payable within one year | 42/48 | €43,296 | €38,600 | -€4,697 | -10.8% |
| Current portion of amounts payable after more than one year | 42 | €17,668 | €28,388 | +€10,719 | +60.7% |
| Financial debts | 43 | - | €294 | +€294 | |
| Credit institutions | 430/8 | - | €294 | +€294 | |
| Trade debts | 44 | €649 | €1,440 | +€791 | +121.9% |
| Suppliers | 440/4 | €649 | €1,440 | +€791 | +121.9% |
| Advances received on contracts in progress | 46 | €17,243 | €0 | -€17,243 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,797 | €7,938 | +€3,140 | +65.5% |
| Taxes | 450/3 | €4,797 | €7,938 | +€3,140 | +65.5% |
| Other amounts payable | 47/48 | €2,939 | €540 | -€2,399 | -81.6% |
| Accrued charges and deferred income | 492/3 | €6,000 | €8,000 | +€2,000 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,410 | €38,222 | -€187 | -0.5% |
| Other operating charges | 640/8 | €2,343 | €2,362 | +€18 | +0.8% |
| Non-recurring operating charges | 66A | €35 | €0 | -€35 | -100.0% |
| Gross operating margin | 9900 | €103,002 | €39,891 | -€63,112 | -61.3% |
| Operating profit (loss) | 9901 | €62,214 | -€693 | -€62,907 | |
| Financial income | 75/76B | €80 | €1,142 | +€1,062 | +1328.1% |
| Recurring financial income | 75 | €80 | €1,142 | +€1,062 | +1328.1% |
| Financial charges | 65/66B | €7,714 | €7,039 | -€675 | -8.8% |
| Recurring financial charges | 65 | €7,714 | €7,039 | -€675 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €54,579 | -€6,590 | -€61,170 | |
| Income taxes | 67/77 | €19,466 | €252 | -€19,214 | -98.7% |
| Profit (loss) for the period | 9904 | €35,113 | -€6,842 | -€41,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,113 | -€6,842 | -€41,956 |
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 7 October 2026 via checked.be.