LINA CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€5,437
up €5,437 (+216%), from €2,521 to €7,958
- Tangible fixed assets -€1,680
no longer reported in 2025 (was €1,680)
- Cash +€592
up €592 (+363%), from €163 to €755
mainly Tax, wage and social debts (+€2,303) and Investment in fixed assets (net) (+€1,680)
- Tax, wage and social debts +€2,303
up €2,303 (+92.3%), from €2,495 to €4,798
- Profit (loss) carried forward +€1,565
up €1,565 (+29.3%), from -€5,341 to -€3,776
- Trade debts +€481
up €481 (+50.6%), from €950 to €1,431
- Turnover -€16,594
no longer reported in 2025 (was €16,594)
- Depreciation -€3,334
no longer reported in 2025 (was €3,334)
- Taxes +€2,273
new in 2025: €2,273
- Gross operating margin +€2,248
up €2,248 (+92.4%), from €2,432 to €4,680
- Other operating charges -€980
down €980 (-58.3%), from €1,680 to €700
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 | €4,364 | €8,713 | +€4,349 | +99.7% |
| Fixed assets | 21/28 | €1,680 | - | -€1,680 | |
| Tangible fixed assets | 22/27 | €1,680 | - | -€1,680 | |
| Furniture and vehicles | 24 | €1,680 | - | -€1,680 | |
| Current assets | 29/58 | €2,684 | €8,713 | +€6,029 | +225% |
| Amounts receivable within one year | 40/41 | €2,521 | €7,958 | +€5,437 | +216% |
| Other amounts receivable | 41 | €2,521 | €7,958 | +€5,437 | +216% |
| Cash at bank and in hand | 54/58 | €163 | €755 | +€592 | +363% |
| Total equity and liabilities | 10/49 | €4,364 | €8,713 | +€4,349 | +99.7% |
| Equity | 10/15 | €919 | €2,484 | +€1,565 | +170% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €60 | €60 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60 | €60 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60 | €60 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,341 | -€3,776 | +€1,565 | +29.3% |
| Amounts payable | 17/49 | €3,445 | €6,229 | +€2,784 | +80.8% |
| Amounts payable within one year | 42/48 | €3,445 | €6,229 | +€2,784 | +80.8% |
| Trade debts | 44 | €950 | €1,431 | +€481 | +50.6% |
| Suppliers | 440/4 | €950 | €1,431 | +€481 | +50.6% |
| Taxes, remuneration and social security | 45 | €2,495 | €4,798 | +€2,303 | +92.3% |
| Taxes | 450/3 | €2,495 | €4,798 | +€2,303 | +92.3% |
| Turnover | 70 | €16,594 | - | -€16,594 | |
| Non-recurring operating income | 76A | €4,100 | - | -€4,100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,334 | - | -€3,334 | |
| Other operating charges | 640/8 | €1,680 | €700 | -€980 | -58.3% |
| Gross operating margin | 9900 | €2,432 | €4,680 | +€2,248 | +92.4% |
| Operating profit (loss) | 9901 | -€2,582 | €3,980 | +€6,562 | |
| Financial charges | 65/66B | €177 | €142 | -€35 | -19.8% |
| Recurring financial charges | 65 | €177 | €142 | -€35 | -19.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,759 | €3,838 | +€6,597 | |
| Income taxes | 67/77 | - | €2,273 | +€2,273 | |
| Profit (loss) for the period | 9904 | -€2,759 | €1,565 | +€4,324 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,759 | €1,565 | +€4,324 |
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 18 October 2026 via checked.be.