LIGNES OFFICE: 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.
LIGNES OFFICE
Largest movements
- Tangible fixed assets -€14,051
down €14,051 (-11.4%), from €123,329 to €109,278
of which Land and buildings: -€13,213
- Receivables within one year +€10,096
up €10,096 (+13.7%), from €73,577 to €83,673
of which Other amounts receivable: +€10,999
- Deferred charges and accrued income -€7,038
down €7,038 (-60.9%), from €11,555 to €4,517
- Cash -€6,312
down €6,312 (-30.3%), from €20,824 to €14,512
mainly Contributions, distributions and other (-€34,769) and Debts after one year (-€23,374)
- Debts after one year -€23,374
down €23,374 (-44.6%), from €52,368 to €28,994
- Other debts +€20,134
up €20,134 (+134%), from €15,000 to €35,134
- Reserves -€16,000
down €16,000 (-15.2%), from €105,000 to €89,000
of which Distributable reserves: -€16,000
- Gross operating margin -€20,055
down €20,055 (-31.2%), from €64,253 to €44,199
- Depreciation -€7,026
down €7,026 (-33.3%), from €21,077 to €14,051
- Financial charges -€4,426
down €4,426 (-50.7%), from €8,735 to €4,309
- Taxes -€2,099
down €2,099 (-21.2%), from €9,901 to €7,802
- Other operating charges -€1,827
down €1,827 (-32.1%), from €5,695 to €3,868
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 | €229,285 | €211,981 | -€17,305 | -7.5% |
| Fixed assets | 21/28 | €123,329 | €109,278 | -€14,051 | -11.4% |
| Tangible fixed assets | 22/27 | €123,329 | €109,278 | -€14,051 | -11.4% |
| Land and buildings | 22 | €118,718 | €105,505 | -€13,213 | -11.1% |
| Plant, machinery and equipment | 23 | €4,611 | €3,773 | -€838 | -18.2% |
| Current assets | 29/58 | €105,956 | €102,703 | -€3,253 | -3.1% |
| Amounts receivable within one year | 40/41 | €73,577 | €83,673 | +€10,096 | +13.7% |
| Trade receivables | 40 | €1,064 | €160 | -€903 | -84.9% |
| Other amounts receivable | 41 | €72,514 | €83,513 | +€10,999 | +15.2% |
| Cash at bank and in hand | 54/58 | €20,824 | €14,512 | -€6,312 | -30.3% |
| Deferred charges and accrued income | 490/1 | €11,555 | €4,517 | -€7,038 | -60.9% |
| Total equity and liabilities | 10/49 | €229,285 | €211,981 | -€17,305 | -7.5% |
| Equity | 10/15 | €137,824 | €120,731 | -€17,093 | -12.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,000 | €89,000 | -€16,000 | -15.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €105,000 | €89,000 | -€16,000 | -15.2% |
| Profit (loss) carried forward | 14 | €1,945 | €2,121 | +€175 | +9.0% |
| Investment grants | 15 | €12,278 | €11,010 | -€1,269 | -10.3% |
| Amounts payable | 17/49 | €91,461 | €91,250 | -€211 | -0.2% |
| Amounts payable after more than one year | 17 | €52,368 | €28,994 | -€23,374 | -44.6% |
| Financial debts | 170/4 | €52,368 | €28,994 | -€23,374 | -44.6% |
| Amounts payable within one year | 42/48 | €37,145 | €60,377 | +€23,231 | +62.5% |
| Current portion of amounts payable after more than one year | 42 | €22,088 | €23,374 | +€1,285 | +5.8% |
| Trade debts | 44 | €57 | €67 | +€10 | +17.1% |
| Suppliers | 440/4 | €57 | €67 | +€10 | +17.1% |
| Taxes, remuneration and social security | 45 | €0 | €1,802 | +€1,802 | |
| Taxes | 450/3 | €0 | €1,802 | +€1,802 | |
| Other amounts payable | 47/48 | €15,000 | €35,134 | +€20,134 | +134% |
| Accrued charges and deferred income | 492/3 | €1,948 | €1,879 | -€69 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,077 | €14,051 | -€7,026 | -33.3% |
| Other operating charges | 640/8 | €5,695 | €3,868 | -€1,827 | -32.1% |
| Gross operating margin | 9900 | €64,253 | €44,199 | -€20,055 | -31.2% |
| Operating profit (loss) | 9901 | €37,481 | €26,280 | -€11,202 | -29.9% |
| Financial income | 75/76B | €3,962 | €3,506 | -€456 | -11.5% |
| Recurring financial income | 75 | €3,962 | €3,506 | -€456 | -11.5% |
| Financial charges | 65/66B | €8,735 | €4,309 | -€4,426 | -50.7% |
| Recurring financial charges | 65 | €8,735 | €4,309 | -€4,426 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €32,709 | €25,478 | -€7,231 | -22.1% |
| Income taxes | 67/77 | €9,901 | €7,802 | -€2,099 | -21.2% |
| Profit (loss) for the period | 9904 | €22,807 | €17,675 | -€5,132 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,807 | €17,675 | -€5,132 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.