Liina: 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.
Liina
Largest movements
- Receivables within one year +€18,769
up €18,769 (+46.9%), from €39,992 to €58,761
of which Other amounts receivable: +€19,563
- Cash -€937
down €937 (-50.5%), from €1,853 to €917
mainly Net result for the year (-€32,973) and Receivables within one year (-€18,769)
- Other debts +€69,779
up €69,779 (+1,659%), from €4,206 to €73,984
- Profit (loss) carried forward -€32,973
down €32,973, from €11,426 to -€21,547
- Trade debts -€13,711
no longer reported in 2025 (was €13,711)
- Tax, wage and social debts -€5,263
down €5,263 (-83.5%), from €6,303 to €1,041
- Gross operating margin -€25,756
down €25,756 (-836%), from -€3,081 to -€28,837
- Other operating charges -€1,625
down €1,625 (-36.6%), from €4,433 to €2,809
- Taxes -€389
down €389 (-27.2%), from €1,430 to €1,041
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 | €41,845 | €59,678 | +€17,832 | +42.6% |
| Current assets | 29/58 | €41,845 | €59,678 | +€17,832 | +42.6% |
| Amounts receivable within one year | 40/41 | €39,992 | €58,761 | +€18,769 | +46.9% |
| Trade receivables | 40 | €17,492 | €16,698 | -€794 | -4.5% |
| Other amounts receivable | 41 | €22,500 | €42,063 | +€19,563 | +86.9% |
| Cash at bank and in hand | 54/58 | €1,853 | €917 | -€937 | -50.5% |
| Total equity and liabilities | 10/49 | €41,845 | €59,678 | +€17,832 | +42.6% |
| Equity | 10/15 | €17,626 | -€15,347 | -€32,973 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,426 | -€21,547 | -€32,973 | |
| Amounts payable | 17/49 | €24,220 | €75,025 | +€50,806 | +210% |
| Amounts payable within one year | 42/48 | €24,220 | €75,025 | +€50,806 | +210% |
| Trade debts | 44 | €13,711 | - | -€13,711 | |
| Suppliers | 440/4 | €13,711 | - | -€13,711 | |
| Taxes, remuneration and social security | 45 | €6,303 | €1,041 | -€5,263 | -83.5% |
| Taxes | 450/3 | €6,303 | €1,041 | -€5,263 | -83.5% |
| Other amounts payable | 47/48 | €4,206 | €73,984 | +€69,779 | +1,659% |
| Other operating charges | 640/8 | €4,433 | €2,809 | -€1,625 | -36.6% |
| Non-recurring operating charges | 66A | €30 | - | -€30 | |
| Gross operating margin | 9900 | -€3,081 | -€28,837 | -€25,756 | -836% |
| Operating profit (loss) | 9901 | -€7,544 | -€31,646 | -€24,102 | -319% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,000% |
| Financial charges | 65/66B | €520 | €287 | -€233 | -44.8% |
| Recurring financial charges | 65 | €520 | €287 | -€233 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,064 | -€31,932 | -€23,869 | -296% |
| Income taxes | 67/77 | €1,430 | €1,041 | -€389 | -27.2% |
| Profit (loss) for the period | 9904 | -€9,494 | -€32,973 | -€23,479 | -247% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,494 | -€32,973 | -€23,479 | -247% |
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 13 October 2026 via checked.be.