LINA LAB: 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 LAB
Largest movements
- Receivables within one year +€9,108
up €9,108 (+1591.6%), from €572 to €9,680
of which Trade receivables: +€9,680
- Cash +€1,239
up €1,239 (+817.6%), from €152 to €1,391
mainly Net result for the year (+€6,547) and Other debts (+€2,002)
- Profit (loss) carried forward +€6,547
up €6,547 (+35.8%), from -€18,307 to -€11,759
- Other debts +€2,002
up €2,002 (+15.4%), from €13,031 to €15,032
- Tax, wage and social debts +€1,302
new in 2025: €1,302
- Trade debts +€496
new in 2025: €496
- Gross operating margin +€9,873
up €9,873, from -€2,735 to €7,137
- Depreciation -€988
no longer reported in 2025 (was €988)
- Other operating charges +€400
new in 2025: €400
- Financial charges +€93
up €93 (+95.4%), from €97 to €190
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 | €724 | €11,071 | +€10,347 | +1429.5% |
| Current assets | 29/58 | €724 | €11,071 | +€10,347 | +1429.5% |
| Amounts receivable within one year | 40/41 | €572 | €9,680 | +€9,108 | +1591.6% |
| Trade receivables | 40 | - | €9,680 | +€9,680 | |
| Other amounts receivable | 41 | €572 | - | -€572 | |
| Cash at bank and in hand | 54/58 | €152 | €1,391 | +€1,239 | +817.6% |
| Total equity and liabilities | 10/49 | €724 | €11,071 | +€10,347 | +1429.5% |
| Equity | 10/15 | -€12,307 | -€5,759 | +€6,547 | +53.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,307 | -€11,759 | +€6,547 | +35.8% |
| Amounts payable | 17/49 | €13,031 | €16,830 | +€3,800 | +29.2% |
| Amounts payable within one year | 42/48 | €13,031 | €16,830 | +€3,800 | +29.2% |
| Trade debts | 44 | - | €496 | +€496 | |
| Suppliers | 440/4 | - | €496 | +€496 | |
| Taxes, remuneration and social security | 45 | - | €1,302 | +€1,302 | |
| Taxes | 450/3 | - | €1,302 | +€1,302 | |
| Other amounts payable | 47/48 | €13,031 | €15,032 | +€2,002 | +15.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | - | -€988 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,735 | €7,137 | +€9,873 | |
| Operating profit (loss) | 9901 | -€3,723 | €6,738 | +€10,461 | |
| Financial charges | 65/66B | €97 | €190 | +€93 | +95.4% |
| Recurring financial charges | 65 | €97 | €190 | +€93 | +95.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,820 | €6,547 | +€10,368 | |
| Profit (loss) for the period | 9904 | -€3,820 | €6,547 | +€10,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,820 | €6,547 | +€10,368 |
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 12 October 2026 via checked.be.