Lina Care: 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 Care
Largest movements
- Cash -€285,841
down €285,841 (-85.4%), from €334,732 to €48,891
mainly Other debts (-€274,972) and Contributions, distributions and other (-€40,000)
- Receivables within one year +€4,644
new in 2025: €4,644
- Tangible fixed assets -€3,846
down €3,846 (-86.0%), from €4,471 to €625
- Other debts -€274,972
down €274,972 (-86.6%), from €317,555 to €42,583
- Tax, wage and social debts -€14,411
down €14,411 (-82.3%), from €17,505 to €3,094
of which Taxes: -€17,505
- Profit (loss) carried forward +€5,883
new in 2025: €5,883
- Staff costs +€22,373
up €22,373 (+225,991%), from €10 to €22,383
- Taxes -€13,766
down €13,766 (-57.4%), from €24,000 to €10,234
- Gross operating margin -€12,082
down €12,082 (-12.7%), from €95,325 to €83,243
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 | €339,202 | €54,559 | -€284,643 | -83.9% |
| Fixed assets | 21/28 | €4,471 | €625 | -€3,846 | -86.0% |
| Tangible fixed assets | 22/27 | €4,471 | €625 | -€3,846 | -86.0% |
| Furniture and vehicles | 24 | €4,471 | €625 | -€3,846 | -86.0% |
| Current assets | 29/58 | €334,732 | €53,934 | -€280,797 | -83.9% |
| Amounts receivable within one year | 40/41 | - | €4,644 | +€4,644 | |
| Other amounts receivable | 41 | - | €4,644 | +€4,644 | |
| Cash at bank and in hand | 54/58 | €334,732 | €48,891 | -€285,841 | -85.4% |
| Deferred charges and accrued income | 490/1 | - | €400 | +€400 | |
| Total equity and liabilities | 10/49 | €339,202 | €54,559 | -€284,643 | -83.9% |
| Equity | 10/15 | €3,000 | €8,883 | +€5,883 | +196% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €5,883 | +€5,883 | |
| Amounts payable | 17/49 | €336,202 | €45,677 | -€290,526 | -86.4% |
| Amounts payable within one year | 42/48 | €336,202 | €45,677 | -€290,526 | -86.4% |
| Trade debts | 44 | €1,143 | - | -€1,143 | |
| Suppliers | 440/4 | €1,143 | - | -€1,143 | |
| Taxes, remuneration and social security | 45 | €17,505 | €3,094 | -€14,411 | -82.3% |
| Taxes | 450/3 | €17,505 | - | -€17,505 | |
| Remuneration and social security | 454/9 | - | €3,094 | +€3,094 | |
| Other amounts payable | 47/48 | €317,555 | €42,583 | -€274,972 | -86.6% |
| Remuneration, social security and pensions | 62 | €10 | €22,383 | +€22,373 | +225,991% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,537 | €3,846 | +€309 | +8.7% |
| Other operating charges | 640/8 | €962 | €793 | -€169 | -17.6% |
| Gross operating margin | 9900 | €95,325 | €83,243 | -€12,082 | -12.7% |
| Operating profit (loss) | 9901 | €90,815 | €56,221 | -€34,594 | -38.1% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €90,711 | €56,117 | -€34,594 | -38.1% |
| Income taxes | 67/77 | €24,000 | €10,234 | -€13,766 | -57.4% |
| Profit (loss) for the period | 9904 | €66,711 | €45,883 | -€20,828 | -31.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,711 | €45,883 | -€20,828 | -31.2% |
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 23 October 2026 via checked.be.