LINA & HAN: 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 & HAN
Largest movements
- Cash +€1,279
up €1,279 (+35.1%), from €3,638 to €4,917
mainly Other debts (+€12,359) and Tax, wage and social debts (+€639)
- Other debts +€12,359
up €12,359 (+350.7%), from €3,524 to €15,882
- Profit (loss) carried forward -€8,148
down €8,148 (-204.3%), from -€3,989 to -€12,138
- Trade debts -€3,571
no longer reported in 2025 (was €3,571)
- Tax, wage and social debts +€639
up €639 (+147.6%), from €433 to €1,072
- Staff costs +€3,755
up €3,755 (+92.3%), from €4,070 to €7,825
- Turnover -€1,382
down €1,382 (-9.6%), from €14,335 to €12,953
- Purchases and services -€858
down €858 (-6.0%), from €14,319 to €13,461
- Gross operating margin -€493
down €493, from €221 to -€272
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 | €3,638 | €4,917 | +€1,279 | +35.1% |
| Current assets | 29/58 | €3,638 | €4,917 | +€1,279 | +35.1% |
| Cash at bank and in hand | 54/58 | €3,638 | €4,917 | +€1,279 | +35.1% |
| Total equity and liabilities | 10/49 | €3,638 | €4,917 | +€1,279 | +35.1% |
| Equity | 10/15 | -€3,889 | -€12,038 | -€8,148 | -209.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Contributions outside capital | 11 | €100 | €100 | = | 0.0% |
| Share premium | 1100/10 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,989 | -€12,138 | -€8,148 | -204.3% |
| Amounts payable | 17/49 | €7,528 | €16,955 | +€9,427 | +125.2% |
| Amounts payable within one year | 42/48 | €7,528 | €16,955 | +€9,427 | +125.2% |
| Trade debts | 44 | €3,571 | - | -€3,571 | |
| Suppliers | 440/4 | €3,571 | - | -€3,571 | |
| Taxes, remuneration and social security | 45 | €433 | €1,072 | +€639 | +147.6% |
| Taxes | 450/3 | €433 | €1,072 | +€639 | +147.6% |
| Other amounts payable | 47/48 | €3,524 | €15,882 | +€12,359 | +350.7% |
| Turnover | 70 | €14,335 | €12,953 | -€1,382 | -9.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €14,319 | €13,461 | -€858 | -6.0% |
| Remuneration, social security and pensions | 62 | €4,070 | €7,825 | +€3,755 | +92.3% |
| Other operating charges | 640/8 | €95 | - | -€95 | |
| Gross operating margin | 9900 | €221 | -€272 | -€493 | |
| Operating profit (loss) | 9901 | -€3,943 | -€8,097 | -€4,154 | -105.3% |
| Financial charges | 65/66B | €46 | €51 | +€5 | +10.9% |
| Recurring financial charges | 65 | €46 | €51 | +€5 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,989 | -€8,148 | -€4,159 | -104.3% |
| Profit (loss) for the period | 9904 | -€3,989 | -€8,148 | -€4,159 | -104.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,989 | -€8,148 | -€4,159 | -104.3% |
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 11 October 2026 via checked.be.