Lina Sprl: 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 Sprl
Largest movements
- Receivables within one year -€8,338
down €8,338 (-100%), from €8,338 to €0
of which Other amounts receivable: -€7,400
- Deferred charges and accrued income -€1,541
down €1,541 (-100%), from €1,541 to €0
- Profit (loss) carried forward -€10,999
down €10,999 (-32.6%), from -€33,718 to -€44,717
- Tax, wage and social debts -€10,870
down €10,870 (-47.2%), from €23,021 to €12,150
of which Taxes: -€7,979
- Other debts +€8,340
up €8,340, from €0 to €8,340
- Trade debts +€3,646
up €3,646 (+180%), from €2,029 to €5,675
- Staff costs -€50,226
down €50,226, from €47,951 to -€2,274
- Gross operating margin -€41,671
down €41,671, from €29,992 to -€11,679
- Financial charges -€668
down €668 (-85.7%), from €779 to €111
of which Non-recurring financial charges: -€750
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 | €9,932 | €48 | -€9,883 | -99.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €9,932 | €48 | -€9,883 | -99.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €8,338 | €0 | -€8,338 | -100% |
| Trade receivables | 40 | €938 | €0 | -€938 | -100% |
| Other amounts receivable | 41 | €7,400 | €0 | -€7,400 | -100% |
| Cash at bank and in hand | 54/58 | €53 | €48 | -€5 | -8.8% |
| Deferred charges and accrued income | 490/1 | €1,541 | €0 | -€1,541 | -100% |
| Total equity and liabilities | 10/49 | €9,932 | €48 | -€9,883 | -99.5% |
| Equity | 10/15 | -€15,118 | -€26,117 | -€10,999 | -72.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,718 | -€44,717 | -€10,999 | -32.6% |
| Amounts payable | 17/49 | €25,050 | €26,165 | +€1,115 | +4.5% |
| Amounts payable within one year | 42/48 | €25,050 | €26,165 | +€1,115 | +4.5% |
| Trade debts | 44 | €2,029 | €5,675 | +€3,646 | +180% |
| Suppliers | 440/4 | €2,029 | €5,675 | +€3,646 | +180% |
| Taxes, remuneration and social security | 45 | €23,021 | €12,150 | -€10,870 | -47.2% |
| Taxes | 450/3 | €7,979 | €0 | -€7,979 | -100% |
| Remuneration and social security | 454/9 | €15,042 | €12,150 | -€2,891 | -19.2% |
| Other amounts payable | 47/48 | €0 | €8,340 | +€8,340 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €47,951 | -€2,274 | -€50,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,576 | €1,489 | -€87 | -5.5% |
| Non-recurring operating charges | 66A | €10,417 | €0 | -€10,417 | -100% |
| Gross operating margin | 9900 | €29,992 | -€11,679 | -€41,671 | |
| Operating profit (loss) | 9901 | -€29,952 | -€10,894 | +€19,058 | +63.6% |
| Financial income | 75/76B | €224 | €6 | -€218 | -97.3% |
| Recurring financial income | 75 | €224 | €6 | -€218 | -97.3% |
| Financial charges | 65/66B | €779 | €111 | -€668 | -85.7% |
| Recurring financial charges | 65 | €29 | €111 | +€82 | +284% |
| Non-recurring financial charges | 66B | €750 | €0 | -€750 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€30,506 | -€10,999 | +€19,508 | +63.9% |
| Profit (loss) for the period | 9904 | -€30,506 | -€10,999 | +€19,508 | +63.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,506 | -€10,999 | +€19,508 | +63.9% |
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 22 October 2026 via checked.be.