LINA SHOPPING: what changed
LINA SHOPPING
Largest movements
- Tangible fixed assets -€1,879
down €1,879 (-77.5%), from €2,424 to €545
- Cash -€1,131
down €1,131 (-6.6%), from €17,142 to €16,011
mainly Other debts (-€10,250) and Tax, wage and social debts (-€2,286)
- Receivables within one year +€441
up €441 (+106%), from €415 to €857
- Profit (loss) carried forward +€10,525
up €10,525 (+30.0%), from -€35,083 to -€24,559
- Other debts -€10,250
down €10,250 (-44.7%), from €22,908 to €12,658
- Tax, wage and social debts -€2,286
down €2,286 (-65.9%), from €3,471 to €1,185
of which Remuneration and social security: -€2,044
- Trade debts -€553
down €553 (-53.2%), from €1,039 to €486
- Gross operating margin -€12,215
down €12,215 (-27.2%), from €44,953 to €32,738
- Staff costs -€2,749
down €2,749 (-12.5%), from €21,925 to €19,176
- Other operating charges -€1,379
down €1,379 (-58.5%), from €2,358 to €978
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,119 | €17,555 | -€2,564 | -12.7% |
| Fixed assets | 21/28 | €2,424 | €545 | -€1,879 | -77.5% |
| Tangible fixed assets | 22/27 | €2,424 | €545 | -€1,879 | -77.5% |
| Furniture and vehicles | 24 | €2,424 | €545 | -€1,879 | -77.5% |
| Current assets | 29/58 | €17,695 | €17,010 | -€685 | -3.9% |
| Amounts receivable within one year | 40/41 | €415 | €857 | +€441 | +106% |
| Other amounts receivable | 41 | €415 | €857 | +€441 | +106% |
| Cash at bank and in hand | 54/58 | €17,142 | €16,011 | -€1,131 | -6.6% |
| Deferred charges and accrued income | 490/1 | €138 | €143 | +€5 | +3.5% |
| Total equity and liabilities | 10/49 | €20,119 | €17,555 | -€2,564 | -12.7% |
| Equity | 10/15 | -€7,299 | €3,226 | +€10,525 | |
| Contributions | 10/11 | €18,700 | €18,700 | = | 0.0% |
| Reserves | 13 | €9,084 | €9,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €104 | €104 | = | 0.0% |
| Reserves not available under the articles | 1311 | €104 | €104 | = | 0.0% |
| Distributable reserves | 133 | €8,980 | €8,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,083 | -€24,559 | +€10,525 | +30.0% |
| Amounts payable | 17/49 | €27,418 | €14,330 | -€13,089 | -47.7% |
| Amounts payable within one year | 42/48 | €27,418 | €14,330 | -€13,089 | -47.7% |
| Trade debts | 44 | €1,039 | €486 | -€553 | -53.2% |
| Suppliers | 440/4 | €1,039 | €486 | -€553 | -53.2% |
| Taxes, remuneration and social security | 45 | €3,471 | €1,185 | -€2,286 | -65.9% |
| Taxes | 450/3 | €627 | €385 | -€242 | -38.6% |
| Remuneration and social security | 454/9 | €2,845 | €801 | -€2,044 | -71.9% |
| Other amounts payable | 47/48 | €22,908 | €12,658 | -€10,250 | -44.7% |
| Remuneration, social security and pensions | 62 | €21,925 | €19,176 | -€2,749 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,879 | €1,879 | = | 0.0% |
| Other operating charges | 640/8 | €2,358 | €978 | -€1,379 | -58.5% |
| Gross operating margin | 9900 | €44,953 | €32,738 | -€12,215 | -27.2% |
| Operating profit (loss) | 9901 | €18,792 | €10,705 | -€8,088 | -43.0% |
| Financial charges | 65/66B | €166 | €180 | +€14 | +8.4% |
| Recurring financial charges | 65 | €166 | €180 | +€14 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €18,626 | €10,525 | -€8,102 | -43.5% |
| Profit (loss) for the period | 9904 | €18,626 | €10,525 | -€8,102 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,626 | €10,525 | -€8,102 | -43.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.