LIN.799: 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.
LIN.799
Largest movements
- Stocks and contracts -€183,044
down €183,044 (-31.6%), from €578,702 to €395,658
- Cash +€39,829
up €39,829 (+110%), from €36,174 to €76,003
mainly Stocks and contracts (+€183,044) and Depreciation (+€65,692)
- Tangible fixed assets +€28,204
up €28,204 (+16.1%), from €175,555 to €203,758
of which Other tangible fixed assets: +€30,149
- Receivables within one year -€14,827
down €14,827 (-10.8%), from €137,047 to €122,220
of which Trade receivables: -€22,654
- Short-term financial debts -€150,000
down €150,000 (-100%), from €150,000 to €0
- Other debts +€46,870
up €46,870 (+43.6%), from €107,540 to €154,410
- Reserves -€42,443
down €42,443 (-13.9%), from €304,718 to €262,275
- Debts after one year +€12,419
up €12,419 (+9.9%), from €124,944 to €137,363
- Staff costs +€17,265
up €17,265 (+7.1%), from €242,232 to €259,497
- Taxes -€9,368
down €9,368 (-81.2%), from €11,541 to €2,174
- Financial income -€8,231
down €8,231 (-79.0%), from €10,422 to €2,190
- Depreciation -€7,109
down €7,109 (-9.8%), from €72,802 to €65,692
- Gross operating margin -€4,936
down €4,936 (-1.3%), from €371,578 to €366,642
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 | €944,017 | €816,473 | -€127,544 | -13.5% |
| Fixed assets | 21/28 | €185,407 | €210,617 | +€25,210 | +13.6% |
| Intangible fixed assets | 21 | €9,852 | €6,858 | -€2,994 | -30.4% |
| Tangible fixed assets | 22/27 | €175,555 | €203,758 | +€28,204 | +16.1% |
| Land and buildings | 22 | €56,765 | €42,529 | -€14,236 | -25.1% |
| Plant, machinery and equipment | 23 | €53,357 | €42,607 | -€10,750 | -20.1% |
| Furniture and vehicles | 24 | €21,861 | €44,901 | +€23,040 | +105% |
| Leasing and similar rights | 25 | €0 | - | = | |
| Other tangible fixed assets | 26 | €43,572 | €73,721 | +€30,149 | +69.2% |
| Current assets | 29/58 | €758,610 | €605,856 | -€152,754 | -20.1% |
| Stocks and contracts in progress | 3 | €578,702 | €395,658 | -€183,044 | -31.6% |
| Stocks | 30/36 | €578,702 | €395,658 | -€183,044 | -31.6% |
| Amounts receivable within one year | 40/41 | €137,047 | €122,220 | -€14,827 | -10.8% |
| Trade receivables | 40 | €137,047 | €114,393 | -€22,654 | -16.5% |
| Other amounts receivable | 41 | - | €7,826 | +€7,826 | |
| Cash at bank and in hand | 54/58 | €36,174 | €76,003 | +€39,829 | +110% |
| Deferred charges and accrued income | 490/1 | €6,687 | €11,975 | +€5,288 | +79.1% |
| Total equity and liabilities | 10/49 | €944,017 | €816,473 | -€127,544 | -13.5% |
| Equity | 10/15 | €323,318 | €280,875 | -€42,443 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €304,718 | €262,275 | -€42,443 | -13.9% |
| Distributable reserves | 133 | €304,718 | €262,275 | -€42,443 | -13.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €620,698 | €535,597 | -€85,101 | -13.7% |
| Amounts payable after more than one year | 17 | €124,944 | €137,363 | +€12,419 | +9.9% |
| Financial debts | 170/4 | €124,944 | €137,363 | +€12,419 | +9.9% |
| Amounts payable within one year | 42/48 | €495,754 | €397,786 | -€97,967 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €32,817 | €39,269 | +€6,451 | +19.7% |
| Financial debts | 43 | €150,000 | €0 | -€150,000 | -100% |
| Credit institutions | 430/8 | €150,000 | €0 | -€150,000 | -100% |
| Trade debts | 44 | €98,272 | €105,036 | +€6,764 | +6.9% |
| Suppliers | 440/4 | €98,272 | €105,036 | +€6,764 | +6.9% |
| Taxes, remuneration and social security | 45 | €107,125 | €99,072 | -€8,054 | -7.5% |
| Taxes | 450/3 | €67,186 | €51,893 | -€15,293 | -22.8% |
| Remuneration and social security | 454/9 | €39,939 | €47,178 | +€7,239 | +18.1% |
| Other amounts payable | 47/48 | €107,540 | €154,410 | +€46,870 | +43.6% |
| Accrued charges and deferred income | 492/3 | - | €448 | +€448 | |
| Non-recurring operating income | 76A | €234 | €5,406 | +€5,172 | +2,213% |
| Remuneration, social security and pensions | 62 | €242,232 | €259,497 | +€17,265 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,802 | €65,692 | -€7,109 | -9.8% |
| Other operating charges | 640/8 | €7,818 | €5,667 | -€2,151 | -27.5% |
| Gross operating margin | 9900 | €371,578 | €366,642 | -€4,936 | -1.3% |
| Operating profit (loss) | 9901 | €48,725 | €35,785 | -€12,941 | -26.6% |
| Financial income | 75/76B | €10,422 | €2,190 | -€8,231 | -79.0% |
| Recurring financial income | 75 | €10,422 | €2,190 | -€8,231 | -79.0% |
| Financial charges | 65/66B | €16,836 | €17,098 | +€261 | +1.6% |
| Recurring financial charges | 65 | €16,836 | €17,098 | +€261 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €42,311 | €20,878 | -€21,433 | -50.7% |
| Income taxes | 67/77 | €11,541 | €2,174 | -€9,368 | -81.2% |
| Profit (loss) for the period | 9904 | €30,769 | €18,704 | -€12,066 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,769 | €18,704 | -€12,066 | -39.2% |
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 16 October 2026 via checked.be.