LINA 2017: 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.
LINA 2017
Largest movements
- Tangible fixed assets -€21,461
down €21,461 (-6.9%), from €309,169 to €287,709
- Receivables within one year +€16,392
new in 2025: €16,392
- Debts after one year -€10,570
down €10,570 (-3.8%), from €279,817 to €269,247
- Profit (loss) carried forward +€4,092
up €4,092 (+24.0%), from €17,072 to €21,164
- Tax, wage and social debts +€4,035
up €4,035 (+99.3%), from €4,063 to €8,098
of which Taxes: +€2,718
- Gross operating margin +€40,937
up €40,937 (+106.5%), from €38,441 to €79,377
- Financial charges +€16,968
up €16,968 (+229.6%), from €7,390 to €24,358
- Staff costs +€16,808
up €16,808 (+224.1%), from €7,499 to €24,308
- Depreciation +€2,160
up €2,160 (+11.2%), from €19,301 to €21,461
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 | €322,685 | €320,353 | -€2,332 | -0.7% |
| Fixed assets | 21/28 | €309,169 | €287,709 | -€21,461 | -6.9% |
| Tangible fixed assets | 22/27 | €309,169 | €287,709 | -€21,461 | -6.9% |
| Land and buildings | 22 | €243,625 | €236,049 | -€7,576 | -3.1% |
| Furniture and vehicles | 24 | €45,263 | €34,973 | -€10,290 | -22.7% |
| Other tangible fixed assets | 26 | €20,281 | €16,686 | -€3,595 | -17.7% |
| Current assets | 29/58 | €13,516 | €32,645 | +€19,129 | +141.5% |
| Stocks and contracts in progress | 3 | €370 | €249 | -€122 | -32.8% |
| Stocks | 30/36 | €370 | €249 | -€122 | -32.8% |
| Amounts receivable within one year | 40/41 | - | €16,392 | +€16,392 | |
| Trade receivables | 40 | - | €16,392 | +€16,392 | |
| Cash at bank and in hand | 54/58 | €10,904 | €13,703 | +€2,800 | +25.7% |
| Deferred charges and accrued income | 490/1 | €2,242 | €2,301 | +€59 | +2.6% |
| Total equity and liabilities | 10/49 | €322,685 | €320,353 | -€2,332 | -0.7% |
| Equity | 10/15 | €27,072 | €31,164 | +€4,092 | +15.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,072 | €21,164 | +€4,092 | +24.0% |
| Amounts payable | 17/49 | €295,614 | €289,190 | -€6,424 | -2.2% |
| Amounts payable after more than one year | 17 | €279,817 | €269,247 | -€10,570 | -3.8% |
| Financial debts | 170/4 | €279,817 | €269,247 | -€10,570 | -3.8% |
| Amounts payable within one year | 42/48 | €15,796 | €19,942 | +€4,146 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €9,657 | €10,570 | +€913 | +9.5% |
| Trade debts | 44 | €1,897 | €357 | -€1,540 | -81.2% |
| Suppliers | 440/4 | €1,897 | €357 | -€1,540 | -81.2% |
| Taxes, remuneration and social security | 45 | €4,063 | €8,098 | +€4,035 | +99.3% |
| Taxes | 450/3 | €2,873 | €5,591 | +€2,718 | +94.6% |
| Remuneration and social security | 454/9 | €1,190 | €2,507 | +€1,317 | +110.7% |
| Other amounts payable | 47/48 | €180 | €918 | +€738 | +410.1% |
| Remuneration, social security and pensions | 62 | €7,499 | €24,308 | +€16,808 | +224.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,301 | €21,461 | +€2,160 | +11.2% |
| Other operating charges | 640/8 | €3,063 | €2,984 | -€79 | -2.6% |
| Gross operating margin | 9900 | €38,441 | €79,377 | +€40,937 | +106.5% |
| Operating profit (loss) | 9901 | €8,578 | €30,625 | +€22,047 | +257.0% |
| Financial income | 75/76B | - | €58 | +€58 | |
| Recurring financial income | 75 | - | €58 | +€58 | |
| Financial charges | 65/66B | €7,390 | €24,358 | +€16,968 | +229.6% |
| Recurring financial charges | 65 | €7,390 | €24,358 | +€16,968 | +229.6% |
| Profit (loss) for the period before taxes | 9903 | €1,187 | €6,324 | +€5,137 | +432.6% |
| Income taxes | 67/77 | €2,295 | €2,232 | -€63 | -2.8% |
| Profit (loss) for the period | 9904 | -€1,108 | €4,092 | +€5,200 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,108 | €4,092 | +€5,200 |
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 10 October 2026 via checked.be.