Stock Analysis on Net
Stock Analysis on Net

Linde plc (NASDAQ:LIN)

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Common-Size Balance Sheet: Assets

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Linde plc, common-size consolidated balance sheet: assets

Microsoft Excel
Dec 31, 2025 Dec 31, 2024 Dec 31, 2023 Dec 31, 2022 Dec 31, 2021
Cash and cash equivalents
Accounts receivable, net
Contract assets
Inventories
Prepaid and other deferred charges
VAT recoverable
Unrealized gains on derivatives
Other
Prepaid and other current assets
Current assets
Property, plant and equipment, net
Finance lease right-of-use assets
Property, plant and equipment, net, including finance lease right-of-use assets
Equity investments
Goodwill
Other intangible assets, net
Pension assets
Insurance contracts
Long-term receivables, net
Operating lease right-of-use assets
Deposits
Investments carried at cost
Deferred charges
Deferred income taxes
Unrealized gains on derivatives
Contract assets
Other
Other long-term assets
Long-term assets
Total assets

Based on: 10-K (reporting date: 2025-12-31), 10-K (reporting date: 2024-12-31), 10-K (reporting date: 2023-12-31), 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31).

The composition of assets exhibited several notable shifts between 2021 and 2025. Current assets as a percentage of total assets increased significantly from 12.45% to 16.38% between 2021 and 2022, before decreasing to 15.35% in 2025. Long-term assets consistently represented the majority of the asset base, fluctuating between 83.62% and 87.55% over the period.

Liquidity & Current Assets
Cash and cash equivalents increased substantially from 3.46% to 6.82% in 2022, then decreased to 5.82% by 2025. Accounts receivable remained relatively stable, hovering around 5.7% of total assets throughout the period. Contract assets showed a gradual increase from 0.16% to 0.33% in 2024, before slightly decreasing to 0.31% in 2025. Inventories also experienced a moderate increase, rising from 2.12% to 2.62% between 2021 and 2023, then declining to 2.37% in 2025. Prepaid and other current assets increased from 1.19% to 1.58% in 2024, then decreased to 1.13% in 2025.
Long-Term Investments & Fixed Assets
Property, plant, and equipment, net, consistently constituted a significant portion of total assets, ranging from 29.56% to 32.55%. Goodwill remained a substantial component, fluctuating around 32-33% of total assets. Other intangible assets decreased steadily from 16.91% in 2021 to 13.67% in 2025. Equity investments experienced a decline from 3.21% to 2.32% over the period. Other long-term assets increased from 2.23% to 3.72%.
Other Asset Categories
Pension assets saw a significant increase from 0.17% to 0.83% in 2022, followed by a decrease to 1.50% in 2025. Deferred income taxes fluctuated, increasing to 0.53% in 2024 before decreasing to 0.49% in 2025. Unrealized gains on derivatives showed volatility, peaking at 0.38% in 2024 before falling to 0.12% in 2025. Investments carried at cost increased significantly in 2022 (0.23%) but decreased to 0.12% in 2025.

Overall, the asset structure demonstrates a dynamic allocation of resources. While long-term assets remain dominant, there are observable shifts within both current and long-term asset categories, suggesting evolving investment and operational strategies.