LINAFARM: 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.
LINAFARM
Largest movements
- Current investments -€411,000
no longer reported in 2025 (was €411,000)
- Receivables within one year +€26,044
up €26,044 (+103%), from €25,343 to €51,387
- Other debts -€424,169
down €424,169 (-90.0%), from €471,465 to €47,296
- Reserves +€36,963
up €36,963 (+4.6%), from €809,251 to €846,214
of which Distributable reserves: +€36,963
- Financial income +€40,115
up €40,115 (+4,188%), from €958 to €41,073
- Gross operating margin +€1,829
up €1,829 (+37.6%), from -€4,871 to -€3,042
- Financial charges -€753
down €753 (-70.3%), from €1,072 to €319
- Taxes +€750
new in 2025: €750
- Other operating charges -€115
no longer reported in 2025 (was €115)
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 | €2,225,333 | €1,837,231 | -€388,102 | -17.4% |
| Fixed assets | 21/28 | €906,040 | €906,040 | = | 0.0% |
| Financial fixed assets | 28 | €906,040 | €906,040 | = | 0.0% |
| Current assets | 29/58 | €1,319,293 | €931,191 | -€388,102 | -29.4% |
| Amounts receivable after more than one year | 29 | €872,000 | €872,000 | = | 0.0% |
| Other amounts receivable | 291 | €872,000 | €872,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,343 | €51,387 | +€26,044 | +103% |
| Other amounts receivable | 41 | €25,343 | €51,387 | +€26,044 | +103% |
| Current investments | 50/53 | €411,000 | - | -€411,000 | |
| Cash at bank and in hand | 54/58 | €10,950 | €7,804 | -€3,146 | -28.7% |
| Total equity and liabilities | 10/49 | €2,225,333 | €1,837,231 | -€388,102 | -17.4% |
| Equity | 10/15 | €1,752,005 | €1,788,968 | +€36,963 | +2.1% |
| Contributions | 10/11 | €942,754 | €942,754 | = | 0.0% |
| Reserves | 13 | €809,251 | €846,214 | +€36,963 | +4.6% |
| Non-distributable reserves | 130/1 | €40,119 | €40,119 | = | 0.0% |
| Reserves not available under the articles | 1311 | €40,119 | €40,119 | = | 0.0% |
| Distributable reserves | 133 | €769,132 | €806,095 | +€36,963 | +4.8% |
| Amounts payable | 17/49 | €473,329 | €48,264 | -€425,065 | -89.8% |
| Amounts payable within one year | 42/48 | €473,329 | €48,264 | -€425,065 | -89.8% |
| Trade debts | 44 | €1,864 | €968 | -€896 | -48.1% |
| Suppliers | 440/4 | €1,864 | €968 | -€896 | -48.1% |
| Other amounts payable | 47/48 | €471,465 | €47,296 | -€424,169 | -90.0% |
| Other operating charges | 640/8 | €115 | - | -€115 | |
| Gross operating margin | 9900 | -€4,871 | -€3,042 | +€1,829 | +37.6% |
| Operating profit (loss) | 9901 | -€4,986 | -€3,042 | +€1,944 | +39.0% |
| Financial income | 75/76B | €958 | €41,073 | +€40,115 | +4,188% |
| Recurring financial income | 75 | €958 | €41,073 | +€40,115 | +4,188% |
| Financial charges | 65/66B | €1,072 | €319 | -€753 | -70.3% |
| Recurring financial charges | 65 | €1,072 | €319 | -€753 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,100 | €37,713 | +€42,813 | |
| Income taxes | 67/77 | - | €750 | +€750 | |
| Profit (loss) for the period | 9904 | -€5,100 | €36,963 | +€42,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,100 | €36,963 | +€42,063 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.