LINA: 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.
LINA
Largest movements
- Cash +€122,354
up €122,354 (+26.3%), from €465,720 to €588,074
mainly Net result for the year (+€106,251) and Other debts (+€32,757)
- Stocks and contracts -€12,677
down €12,677 (-18.4%), from €68,760 to €56,083
- Reserves +€69,084
up €69,084 (+17.1%), from €404,963 to €474,046
of which Distributable reserves: +€69,084
- Other debts +€32,757
up €32,757 (+24.7%), from €132,888 to €165,645
- Tax, wage and social debts +€14,621
up €14,621 (+48.3%), from €30,248 to €44,870
of which Taxes: +€13,825
- Gross operating margin +€33,158
up €33,158 (+15.9%), from €208,702 to €241,860
- Staff costs +€9,879
up €9,879 (+16.2%), from €60,960 to €70,839
- Taxes +€7,048
up €7,048 (+18.7%), from €37,626 to €44,674
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
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 | €627,448 | €736,219 | +€108,771 | +17.3% |
| Fixed assets | 21/28 | €62,915 | €56,852 | -€6,064 | -9.6% |
| Intangible fixed assets | 21 | €2,615 | €2,780 | +€165 | +6.3% |
| Tangible fixed assets | 22/27 | €57,488 | €51,260 | -€6,228 | -10.8% |
| Plant, machinery and equipment | 23 | €7,043 | €5,214 | -€1,829 | -26.0% |
| Furniture and vehicles | 24 | €7,180 | €4,740 | -€2,440 | -34.0% |
| Other tangible fixed assets | 26 | €43,265 | €41,305 | -€1,959 | -4.5% |
| Financial fixed assets | 28 | €2,813 | €2,813 | = | 0.0% |
| Current assets | 29/58 | €564,533 | €679,368 | +€114,835 | +20.3% |
| Stocks and contracts in progress | 3 | €68,760 | €56,083 | -€12,677 | -18.4% |
| Stocks | 30/36 | €68,760 | €56,083 | -€12,677 | -18.4% |
| Amounts receivable within one year | 40/41 | €29,358 | €34,393 | +€5,034 | +17.1% |
| Trade receivables | 40 | €29,249 | €33,997 | +€4,748 | +16.2% |
| Other amounts receivable | 41 | €109 | €396 | +€287 | +262.9% |
| Cash at bank and in hand | 54/58 | €465,720 | €588,074 | +€122,354 | +26.3% |
| Deferred charges and accrued income | 490/1 | €694 | €818 | +€124 | +17.8% |
| Total equity and liabilities | 10/49 | €627,448 | €736,219 | +€108,771 | +17.3% |
| Equity | 10/15 | €411,163 | €480,246 | +€69,084 | +16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €404,963 | €474,046 | +€69,084 | +17.1% |
| Tax-exempt reserves | 132 | €24,052 | €24,052 | = | 0.0% |
| Distributable reserves | 133 | €380,911 | €449,995 | +€69,084 | +18.1% |
| Amounts payable | 17/49 | €216,286 | €255,973 | +€39,687 | +18.3% |
| Amounts payable after more than one year | 17 | €2,778 | - | -€2,778 | |
| Financial debts | 170/4 | €2,778 | - | -€2,778 | |
| Amounts payable within one year | 42/48 | €213,508 | €255,973 | +€42,465 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €2,714 | €2,778 | +€63 | +2.3% |
| Trade debts | 44 | €47,657 | €42,681 | -€4,977 | -10.4% |
| Suppliers | 440/4 | €47,657 | €42,681 | -€4,977 | -10.4% |
| Taxes, remuneration and social security | 45 | €30,248 | €44,870 | +€14,621 | +48.3% |
| Taxes | 450/3 | €26,025 | €39,850 | +€13,825 | +53.1% |
| Remuneration and social security | 454/9 | €4,224 | €5,020 | +€796 | +18.9% |
| Other amounts payable | 47/48 | €132,888 | €165,645 | +€32,757 | +24.7% |
| Remuneration, social security and pensions | 62 | €60,960 | €70,839 | +€9,879 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,771 | €12,326 | +€555 | +4.7% |
| Other operating charges | 640/8 | €652 | €555 | -€97 | -14.9% |
| Gross operating margin | 9900 | €208,702 | €241,860 | +€33,158 | +15.9% |
| Operating profit (loss) | 9901 | €135,320 | €158,140 | +€22,820 | +16.9% |
| Financial income | 75/76B | €2,615 | €3,086 | +€471 | +18.0% |
| Recurring financial income | 75 | €2,615 | €3,086 | +€471 | +18.0% |
| Financial charges | 65/66B | €9,149 | €10,301 | +€1,152 | +12.6% |
| Recurring financial charges | 65 | €9,149 | €10,301 | +€1,152 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | €128,786 | €150,925 | +€22,139 | +17.2% |
| Income taxes | 67/77 | €37,626 | €44,674 | +€7,048 | +18.7% |
| Profit (loss) for the period | 9904 | €91,161 | €106,251 | +€15,091 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €91,161 | €106,251 | +€15,091 | +16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.