Lina Soins: 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 Soins
Largest movements
- Receivables after one year -€182,391
down €182,391 (-40.4%), from €451,154 to €268,763
of which Other amounts receivable: -€451,154
- Cash +€146,465
up €146,465 (+265.2%), from €55,229 to €201,694
mainly Other debts (+€299,424) and Net result for the year (+€262,700)
- Tangible fixed assets -€18,870
down €18,870 (-30.8%), from €61,257 to €42,387
- Profit (loss) carried forward -€384,358
down €384,358 (-82.6%), from €465,211 to €80,853
- Other debts +€299,424
new in 2025: €299,424
- Tax, wage and social debts +€30,138
up €30,138 (+30.8%), from €97,744 to €127,882
of which Taxes: +€28,132
- Gross operating margin +€62,059
up €62,059 (+20.4%), from €304,240 to €366,299
- Taxes +€21,898
up €21,898 (+29.1%), from €75,366 to €97,263
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 | €567,956 | €513,160 | -€54,796 | -9.6% |
| Fixed assets | 21/28 | €61,257 | €42,387 | -€18,870 | -30.8% |
| Tangible fixed assets | 22/27 | €61,257 | €42,387 | -€18,870 | -30.8% |
| Furniture and vehicles | 24 | €61,257 | €42,387 | -€18,870 | -30.8% |
| Current assets | 29/58 | €506,699 | €470,773 | -€35,926 | -7.1% |
| Amounts receivable after more than one year | 29 | €451,154 | €268,763 | -€182,391 | -40.4% |
| Trade receivables | 290 | - | €268,763 | +€268,763 | |
| Other amounts receivable | 291 | €451,154 | - | -€451,154 | |
| Cash at bank and in hand | 54/58 | €55,229 | €201,694 | +€146,465 | +265.2% |
| Deferred charges and accrued income | 490/1 | €316 | €316 | = | 0.0% |
| Total equity and liabilities | 10/49 | €567,956 | €513,160 | -€54,796 | -9.6% |
| Equity | 10/15 | €470,211 | €85,853 | -€384,358 | -81.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €465,211 | €80,853 | -€384,358 | -82.6% |
| Amounts payable | 17/49 | €97,744 | €427,307 | +€329,562 | +337.2% |
| Amounts payable within one year | 42/48 | €97,744 | €427,307 | +€329,562 | +337.2% |
| Taxes, remuneration and social security | 45 | €97,744 | €127,882 | +€30,138 | +30.8% |
| Taxes | 450/3 | €97,744 | €125,876 | +€28,132 | +28.8% |
| Remuneration and social security | 454/9 | - | €2,006 | +€2,006 | |
| Other amounts payable | 47/48 | - | €299,424 | +€299,424 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,469 | €19,469 | = | 0.0% |
| Other operating charges | 640/8 | €511 | €928 | +€417 | +81.5% |
| Gross operating margin | 9900 | €304,240 | €366,299 | +€62,059 | +20.4% |
| Operating profit (loss) | 9901 | €284,260 | €345,903 | +€61,642 | +21.7% |
| Financial income | 75/76B | €13,656 | €14,106 | +€450 | +3.3% |
| Recurring financial income | 75 | €13,656 | €14,106 | +€450 | +3.3% |
| Financial charges | 65/66B | €55 | €45 | -€10 | -18.9% |
| Recurring financial charges | 65 | €55 | €45 | -€10 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €297,861 | €359,964 | +€62,103 | +20.8% |
| Income taxes | 67/77 | €75,366 | €97,263 | +€21,898 | +29.1% |
| Profit (loss) for the period | 9904 | €222,495 | €262,700 | +€40,205 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €222,495 | €262,700 | +€40,205 | +18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.