LINASIL: 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.
LINASIL
Largest movements
- Cash -€48
down €48 (-69.0%), from €69 to €21
mainly Net result for the year (-€21,472) and Trade debts (-€2,862)
- Other debts +€22,272
up €22,272 (+90.2%), from €24,704 to €46,976
- Profit (loss) carried forward -€21,472
down €21,472 (-59.8%), from -€35,882 to -€57,354
- Trade debts -€2,862
down €2,862 (-67.6%), from €4,235 to €1,373
- Tax, wage and social debts +€2,015
up €2,015 (+166.4%), from €1,211 to €3,227
of which Taxes: +€1,280
- Other operating charges +€1,843
up €1,843 (+66.0%), from €2,792 to €4,635
- Staff costs -€1,769
down €1,769 (-14.2%), from €12,443 to €10,674
- Gross operating margin +€823
up €823 (+12.1%), from -€6,805 to -€5,983
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 | €4,269 | €4,221 | -€48 | -1.1% |
| Fixed assets | 21/28 | €4,200 | €4,200 | = | 0.0% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €69 | €21 | -€48 | -69.0% |
| Cash at bank and in hand | 54/58 | €69 | €21 | -€48 | -69.0% |
| Total equity and liabilities | 10/49 | €4,269 | €4,221 | -€48 | -1.1% |
| Equity | 10/15 | -€25,882 | -€47,354 | -€21,472 | -83.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,882 | -€57,354 | -€21,472 | -59.8% |
| Amounts payable | 17/49 | €30,151 | €51,575 | +€21,425 | +71.1% |
| Amounts payable within one year | 42/48 | €30,151 | €51,575 | +€21,425 | +71.1% |
| Trade debts | 44 | €4,235 | €1,373 | -€2,862 | -67.6% |
| Suppliers | 440/4 | €4,235 | €1,373 | -€2,862 | -67.6% |
| Taxes, remuneration and social security | 45 | €1,211 | €3,227 | +€2,015 | +166.4% |
| Taxes | 450/3 | €366 | €1,646 | +€1,280 | +349.7% |
| Remuneration and social security | 454/9 | €845 | €1,580 | +€735 | +87.0% |
| Other amounts payable | 47/48 | €24,704 | €46,976 | +€22,272 | +90.2% |
| Remuneration, social security and pensions | 62 | €12,443 | €10,674 | -€1,769 | -14.2% |
| Other operating charges | 640/8 | €2,792 | €4,635 | +€1,843 | +66.0% |
| Gross operating margin | 9900 | -€6,805 | -€5,983 | +€823 | +12.1% |
| Operating profit (loss) | 9901 | -€22,040 | -€21,291 | +€749 | +3.4% |
| Financial charges | 65/66B | €163 | €181 | +€18 | +11.3% |
| Recurring financial charges | 65 | €163 | €181 | +€18 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,203 | -€21,472 | +€731 | +3.3% |
| Profit (loss) for the period | 9904 | -€22,203 | -€21,472 | +€731 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,203 | -€21,472 | +€731 | +3.3% |
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 30 September 2026 via checked.be.