LINATAM IMMO: 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.
LINATAM IMMO
Largest movements
- Tangible fixed assets -€51,995
down €51,995 (-5.2%), from €996,414 to €944,420
of which Land and buildings: -€51,862
- Cash +€17,607
up €17,607 (+134%), from €13,139 to €30,746
mainly Depreciation (+€53,717) and Net result for the year (+€8,022)
- Debts after one year -€44,740
down €44,740 (-12.3%), from €365,194 to €320,454
- Gross operating margin -€2,134
down €2,134 (-2.1%), from €99,394 to €97,261
- Depreciation +€2,060
up €2,060 (+4.0%), from €51,657 to €53,717
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 | €1,010,547 | €977,566 | -€32,981 | -3.3% |
| Fixed assets | 21/28 | €996,414 | €944,420 | -€51,995 | -5.2% |
| Tangible fixed assets | 22/27 | €996,414 | €944,420 | -€51,995 | -5.2% |
| Land and buildings | 22 | €996,282 | €944,420 | -€51,862 | -5.2% |
| Plant, machinery and equipment | 23 | €132 | - | -€132 | |
| Current assets | 29/58 | €14,132 | €33,147 | +€19,014 | +135% |
| Amounts receivable within one year | 40/41 | - | €1,370 | +€1,370 | |
| Trade receivables | 40 | - | €1,370 | +€1,370 | |
| Cash at bank and in hand | 54/58 | €13,139 | €30,746 | +€17,607 | +134% |
| Deferred charges and accrued income | 490/1 | €993 | €1,031 | +€38 | +3.8% |
| Total equity and liabilities | 10/49 | €1,010,547 | €977,566 | -€32,981 | -3.3% |
| Equity | 10/15 | €302,164 | €310,186 | +€8,022 | +2.7% |
| Contributions | 10/11 | €364,000 | €364,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,836 | -€53,814 | +€8,022 | +13.0% |
| Amounts payable | 17/49 | €708,383 | €667,380 | -€41,002 | -5.8% |
| Amounts payable after more than one year | 17 | €365,194 | €320,454 | -€44,740 | -12.3% |
| Financial debts | 170/4 | €365,194 | €320,454 | -€44,740 | -12.3% |
| Amounts payable within one year | 42/48 | €343,189 | €346,927 | +€3,738 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €44,720 | €44,740 | +€20 | 0.0% |
| Trade debts | 44 | - | €4,781 | +€4,781 | |
| Suppliers | 440/4 | - | €4,781 | +€4,781 | |
| Advances received on contracts in progress | 46 | €11,430 | €12,195 | +€765 | +6.7% |
| Taxes, remuneration and social security | 45 | €6,206 | €5,657 | -€549 | -8.8% |
| Taxes | 450/3 | €6,206 | €5,657 | -€549 | -8.8% |
| Other amounts payable | 47/48 | €280,833 | €279,553 | -€1,280 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,657 | €53,717 | +€2,060 | +4.0% |
| Other operating charges | 640/8 | €7,447 | €7,681 | +€234 | +3.1% |
| Gross operating margin | 9900 | €99,394 | €97,261 | -€2,134 | -2.1% |
| Operating profit (loss) | 9901 | €40,290 | €35,863 | -€4,427 | -11.0% |
| Financial charges | 65/66B | €28,200 | €27,841 | -€359 | -1.3% |
| Recurring financial charges | 65 | €28,200 | €24,393 | -€3,807 | -13.5% |
| Non-recurring financial charges | 66B | - | €3,448 | +€3,448 | |
| Profit (loss) for the period before taxes | 9903 | €12,090 | €8,022 | -€4,068 | -33.6% |
| Profit (loss) for the period | 9904 | €12,090 | €8,022 | -€4,068 | -33.6% |
| Profit (loss) for the period to be appropriated | 9905 | €12,090 | €8,022 | -€4,068 | -33.6% |
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 25 October 2026 via checked.be.