Lina Roosendans: 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 Roosendans
Largest movements
- Cash +€135,724
up €135,724 (+305%), from €44,478 to €180,202
mainly Net result for the year (+€99,082) and Tax, wage and social debts (+€26,565)
- Tangible fixed assets -€6,877
down €6,877 (-34.4%), from €19,986 to €13,109
- Reserves +€99,082
up €99,082 (+282%), from €35,167 to €134,248
- Tax, wage and social debts +€26,565
up €26,565 (+116%), from €22,833 to €49,398
of which Taxes: +€32,694
- Other debts +€2,760
up €2,760 (+126%), from €2,191 to €4,951
- Gross operating margin +€86,891
up €86,891 (+181%), from €48,075 to €134,966
- Taxes +€18,280
up €18,280 (+197%), from €9,278 to €27,557
- Depreciation +€4,685
up €4,685 (+134%), from €3,495 to €8,181
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 | €66,188 | €194,113 | +€127,924 | +193% |
| Fixed assets | 21/28 | €19,986 | €13,109 | -€6,877 | -34.4% |
| Tangible fixed assets | 22/27 | €19,986 | €13,109 | -€6,877 | -34.4% |
| Furniture and vehicles | 24 | €19,986 | €13,109 | -€6,877 | -34.4% |
| Current assets | 29/58 | €46,202 | €181,003 | +€134,801 | +292% |
| Amounts receivable within one year | 40/41 | €869 | €0 | -€869 | -100% |
| Trade receivables | 40 | €869 | €0 | -€869 | -100% |
| Cash at bank and in hand | 54/58 | €44,478 | €180,202 | +€135,724 | +305% |
| Deferred charges and accrued income | 490/1 | €855 | €801 | -€54 | -6.3% |
| Total equity and liabilities | 10/49 | €66,188 | €194,113 | +€127,924 | +193% |
| Equity | 10/15 | €40,167 | €139,248 | +€99,082 | +247% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €35,167 | €134,248 | +€99,082 | +282% |
| Distributable reserves | 133 | €35,167 | €134,248 | +€99,082 | +282% |
| Amounts payable | 17/49 | €26,022 | €54,864 | +€28,842 | +111% |
| Amounts payable within one year | 42/48 | €26,022 | €54,864 | +€28,842 | +111% |
| Trade debts | 44 | €998 | €515 | -€483 | -48.4% |
| Suppliers | 440/4 | €998 | €515 | -€483 | -48.4% |
| Taxes, remuneration and social security | 45 | €22,833 | €49,398 | +€26,565 | +116% |
| Taxes | 450/3 | €16,704 | €49,398 | +€32,694 | +196% |
| Remuneration and social security | 454/9 | €6,128 | €0 | -€6,128 | -100% |
| Other amounts payable | 47/48 | €2,191 | €4,951 | +€2,760 | +126% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,495 | €8,181 | +€4,685 | +134% |
| Other operating charges | 640/8 | - | €46 | +€46 | |
| Gross operating margin | 9900 | €48,075 | €134,966 | +€86,891 | +181% |
| Operating profit (loss) | 9901 | €44,580 | €126,740 | +€82,160 | +184% |
| Financial charges | 65/66B | €135 | €100 | -€35 | -25.9% |
| Recurring financial charges | 65 | €135 | €100 | -€35 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €44,444 | €126,639 | +€82,195 | +185% |
| Income taxes | 67/77 | €9,278 | €27,557 | +€18,280 | +197% |
| Profit (loss) for the period | 9904 | €35,167 | €99,082 | +€63,915 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €35,167 | €99,082 | +€63,915 | +182% |
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.