LINA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Cash +€66,150
up €66,150 (+58555.5%), from €113 to €66,263
mainly Net result for the year (+€112,398) and Tax, wage and social debts (+€40,965)
- Receivables within one year +€60,483
up €60,483 (+501.0%), from €12,072 to €72,555
of which Trade receivables: +€71,050
- Tangible fixed assets +€19,103
new in 2024: €19,103
- Stocks and contracts +€15,148
new in 2024: €15,148
- Financial fixed assets +€2,950
new in 2024: €2,950
- Profit (loss) carried forward +€112,397
up €112,397 (+11134.7%), from €1,009 to €113,407
- Tax, wage and social debts +€40,965
new in 2024: €40,965
of which Taxes: +€38,150
- Trade debts +€10,626
up €10,626 (+346.6%), from €3,066 to €13,692
- Other debts +€6,816
new in 2024: €6,816
- Advances received -€5,129
no longer reported in 2024 (was €5,129)
- Turnover +€589,151
new in 2024: €589,151
- Purchases and services +€429,130
new in 2024: €429,130
- Gross operating margin +€158,908
up €158,908 (+14277.9%), from €1,113 to €160,021
- Taxes +€38,150
new in 2024: €38,150
- Depreciation +€6,980
new in 2024: €6,980
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,204 | €179,879 | +€165,675 | +1166.4% |
| Fixed assets | 21/28 | - | €22,053 | +€22,053 | |
| Tangible fixed assets | 22/27 | - | €19,103 | +€19,103 | |
| Furniture and vehicles | 24 | - | €19,103 | +€19,103 | |
| Financial fixed assets | 28 | - | €2,950 | +€2,950 | |
| Current assets | 29/58 | €14,204 | €157,827 | +€143,623 | +1011.2% |
| Stocks and contracts in progress | 3 | - | €15,148 | +€15,148 | |
| Stocks | 30/36 | - | €15,148 | +€15,148 | |
| Amounts receivable within one year | 40/41 | €12,072 | €72,555 | +€60,483 | +501.0% |
| Trade receivables | 40 | - | €71,050 | +€71,050 | |
| Other amounts receivable | 41 | €12,072 | €1,505 | -€10,567 | -87.5% |
| Cash at bank and in hand | 54/58 | €113 | €66,263 | +€66,150 | +58555.5% |
| Deferred charges and accrued income | 490/1 | €2,019 | €3,861 | +€1,841 | +91.2% |
| Total equity and liabilities | 10/49 | €14,204 | €179,879 | +€165,675 | +1166.4% |
| Equity | 10/15 | €6,009 | €118,407 | +€112,397 | +1870.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,009 | €113,407 | +€112,397 | +11134.7% |
| Amounts payable | 17/49 | €8,194 | €61,472 | +€53,278 | +650.2% |
| Amounts payable within one year | 42/48 | €8,194 | €61,472 | +€53,278 | +650.2% |
| Trade debts | 44 | €3,066 | €13,692 | +€10,626 | +346.6% |
| Suppliers | 440/4 | €3,066 | €13,692 | +€10,626 | +346.6% |
| Advances received on contracts in progress | 46 | €5,129 | - | -€5,129 | |
| Taxes, remuneration and social security | 45 | - | €40,965 | +€40,965 | |
| Taxes | 450/3 | - | €38,150 | +€38,150 | |
| Remuneration and social security | 454/9 | - | €2,815 | +€2,815 | |
| Other amounts payable | 47/48 | - | €6,816 | +€6,816 | |
| Turnover | 70 | - | €589,151 | +€589,151 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €429,130 | +€429,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,980 | +€6,980 | |
| Other operating charges | 640/8 | - | €1,842 | +€1,842 | |
| Gross operating margin | 9900 | €1,113 | €160,021 | +€158,908 | +14277.9% |
| Operating profit (loss) | 9901 | €1,113 | €151,199 | +€150,086 | +13485.3% |
| Financial charges | 65/66B | €104 | €651 | +€548 | +528.9% |
| Recurring financial charges | 65 | €104 | €651 | +€548 | +528.9% |
| Profit (loss) for the period before taxes | 9903 | €1,009 | €150,548 | +€149,538 | +14814.1% |
| Income taxes | 67/77 | - | €38,150 | +€38,150 | |
| Profit (loss) for the period | 9904 | €1,009 | €112,398 | +€111,388 | +11034.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,009 | €112,398 | +€111,388 | +11034.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.