LINA AZAD: 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 AZAD
Largest movements
- Receivables within one year +€12,061
up €12,061 (+28.9%), from €41,704 to €53,765
of which Trade receivables: +€19,540
- Cash +€2,109
up €2,109 (+733%), from €288 to €2,396
mainly Advances received (+€26,803) and Net result for the year (+€4,109)
- Advances received +€26,803
up €26,803 (+96.8%), from €27,687 to €54,490
- Tax, wage and social debts -€9,374
down €9,374 (-81.7%), from €11,476 to €2,101
- Trade debts -€7,088
down €7,088 (-90.2%), from €7,856 to €768
- Profit (loss) carried forward +€4,109
up €4,109 (+18.2%), from -€22,532 to -€18,422
- Gross operating margin -€4,795
down €4,795 (-50.0%), from €9,589 to €4,794
- Other operating charges -€324
down €324 (-36.2%), from €895 to €571
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 | €44,441 | €58,891 | +€14,450 | +32.5% |
| Current assets | 29/58 | €44,441 | €58,891 | +€14,450 | +32.5% |
| Stocks and contracts in progress | 3 | €2,450 | €2,450 | = | 0.0% |
| Stocks | 30/36 | €2,450 | €2,450 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €41,704 | €53,765 | +€12,061 | +28.9% |
| Trade receivables | 40 | €34,224 | €53,765 | +€19,540 | +57.1% |
| Other amounts receivable | 41 | €7,479 | - | -€7,479 | |
| Cash at bank and in hand | 54/58 | €288 | €2,396 | +€2,109 | +733% |
| Deferred charges and accrued income | 490/1 | - | €280 | +€280 | |
| Total equity and liabilities | 10/49 | €44,441 | €58,891 | +€14,450 | +32.5% |
| Equity | 10/15 | -€2,577 | €1,533 | +€4,109 | |
| Contributions | 10/11 | €19,900 | €19,900 | = | 0.0% |
| Reserves | 13 | €55 | €55 | = | 0.0% |
| Non-distributable reserves | 130/1 | €55 | €55 | = | 0.0% |
| Reserves not available under the articles | 1311 | €55 | €55 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,532 | -€18,422 | +€4,109 | +18.2% |
| Amounts payable | 17/49 | €47,018 | €57,359 | +€10,340 | +22.0% |
| Amounts payable within one year | 42/48 | €47,018 | €57,359 | +€10,340 | +22.0% |
| Trade debts | 44 | €7,856 | €768 | -€7,088 | -90.2% |
| Suppliers | 440/4 | €7,856 | €768 | -€7,088 | -90.2% |
| Advances received on contracts in progress | 46 | €27,687 | €54,490 | +€26,803 | +96.8% |
| Taxes, remuneration and social security | 45 | €11,476 | €2,101 | -€9,374 | -81.7% |
| Taxes | 450/3 | €11,476 | €2,101 | -€9,374 | -81.7% |
| Other operating charges | 640/8 | €895 | €571 | -€324 | -36.2% |
| Gross operating margin | 9900 | €9,589 | €4,794 | -€4,795 | -50.0% |
| Operating profit (loss) | 9901 | €8,694 | €4,223 | -€4,471 | -51.4% |
| Financial income | 75/76B | €50 | €8 | -€42 | -84.2% |
| Recurring financial income | 75 | €50 | €8 | -€42 | -84.2% |
| Financial charges | 65/66B | €49 | €122 | +€73 | +150% |
| Recurring financial charges | 65 | €49 | €122 | +€73 | +150% |
| Profit (loss) for the period before taxes | 9903 | €8,695 | €4,109 | -€4,586 | -52.7% |
| Profit (loss) for the period | 9904 | €8,695 | €4,109 | -€4,586 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,695 | €4,109 | -€4,586 | -52.7% |
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 21 October 2026 via checked.be.