LIN4YOU: 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.
LIN4YOU
Largest movements
- Tangible fixed assets -€38,383
down €38,383 (-93.3%), from €41,119 to €2,736
of which Leasing and similar rights: -€37,216
- Current investments -€12,705
down €12,705 (-94.6%), from €13,433 to €728
- Receivables within one year +€4,146
up €4,146 (+5.2%), from €79,110 to €83,256
of which Other amounts receivable: +€4,166
- Debts after one year -€24,720
no longer reported in 2025 (was €24,720)
- Profit (loss) carried forward -€11,159
down €11,159 (-13.3%), from €84,209 to €73,050
- Current portion of long-term debt -€8,964
no longer reported in 2025 (was €8,964)
- Tax, wage and social debts -€2,754
down €2,754 (-18.6%), from €14,807 to €12,053
of which Taxes: -€2,654
- Gross operating margin -€70,733
down €70,733 (-96.6%), from €73,210 to €2,477
- Taxes -€12,056
down €12,056 (-99.4%), from €12,129 to €73
- Other operating charges +€3,229
up €3,229 (+203.5%), from €1,587 to €4,816
- Financial income +€1,679
up €1,679 (+62.1%), from €2,702 to €4,381
- Depreciation -€925
down €925 (-7.2%), from €12,885 to €11,960
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,511 | €87,901 | -€47,610 | -35.1% |
| Fixed assets | 21/28 | €41,119 | €2,736 | -€38,383 | -93.3% |
| Tangible fixed assets | 22/27 | €41,119 | €2,736 | -€38,383 | -93.3% |
| Furniture and vehicles | 24 | €3,903 | €2,736 | -€1,167 | -29.9% |
| Leasing and similar rights | 25 | €37,216 | - | -€37,216 | |
| Current assets | 29/58 | €94,392 | €85,165 | -€9,227 | -9.8% |
| Amounts receivable within one year | 40/41 | €79,110 | €83,256 | +€4,146 | +5.2% |
| Trade receivables | 40 | €20 | - | -€20 | |
| Other amounts receivable | 41 | €79,090 | €83,256 | +€4,166 | +5.3% |
| Current investments | 50/53 | €13,433 | €728 | -€12,705 | -94.6% |
| Deferred charges and accrued income | 490/1 | €1,849 | €1,181 | -€668 | -36.1% |
| Total equity and liabilities | 10/49 | €135,511 | €87,901 | -€47,610 | -35.1% |
| Equity | 10/15 | €86,209 | €75,050 | -€11,159 | -12.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €84,209 | €73,050 | -€11,159 | -13.3% |
| Amounts payable | 17/49 | €49,302 | €12,851 | -€36,451 | -73.9% |
| Amounts payable after more than one year | 17 | €24,720 | - | -€24,720 | |
| Financial debts | 170/4 | €24,720 | - | -€24,720 | |
| Amounts payable within one year | 42/48 | €24,582 | €12,851 | -€11,731 | -47.7% |
| Current portion of amounts payable after more than one year | 42 | €8,964 | - | -€8,964 | |
| Trade debts | 44 | €811 | €798 | -€13 | -1.6% |
| Suppliers | 440/4 | €811 | €798 | -€13 | -1.6% |
| Taxes, remuneration and social security | 45 | €14,807 | €12,053 | -€2,754 | -18.6% |
| Taxes | 450/3 | €14,546 | €11,892 | -€2,654 | -18.2% |
| Remuneration and social security | 454/9 | €261 | €161 | -€100 | -38.3% |
| Non-recurring operating income | 76A | - | €2,828 | +€2,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,885 | €11,960 | -€925 | -7.2% |
| Other operating charges | 640/8 | €1,587 | €4,816 | +€3,229 | +203.5% |
| Gross operating margin | 9900 | €73,210 | €2,477 | -€70,733 | -96.6% |
| Operating profit (loss) | 9901 | €58,738 | -€14,299 | -€73,037 | |
| Financial income | 75/76B | €2,702 | €4,381 | +€1,679 | +62.1% |
| Recurring financial income | 75 | €2,702 | €4,381 | +€1,679 | +62.1% |
| Financial charges | 65/66B | €1,900 | €1,168 | -€732 | -38.5% |
| Recurring financial charges | 65 | €1,900 | €1,168 | -€732 | -38.5% |
| Profit (loss) for the period before taxes | 9903 | €59,540 | -€11,086 | -€70,626 | |
| Income taxes | 67/77 | €12,129 | €73 | -€12,056 | -99.4% |
| Profit (loss) for the period | 9904 | €47,411 | -€11,159 | -€58,570 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,411 | -€11,159 | -€58,570 |
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 3 October 2026 via checked.be.