LINAYA: 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.
LINAYA
Largest movements
- Stocks and contracts +€10,533
up €10,533 (+41.2%), from €25,587 to €36,120
- Receivables within one year -€3,975
down €3,975 (-20.0%), from €19,912 to €15,936
of which Trade receivables: -€3,187
- Cash +€2,924
up €2,924 (+197.2%), from €1,483 to €4,407
mainly Net result for the year (+€12,717) and Tax, wage and social debts (+€12,077)
- Tangible fixed assets -€1,814
down €1,814 (-30.4%), from €5,969 to €4,155
of which Land and buildings: -€1,222
- Intangible fixed assets -€1,800
no longer reported in 2024 (was €1,800)
- Trade debts -€19,447
down €19,447 (-45.9%), from €42,331 to €22,884
- Profit (loss) carried forward +€12,717
up €12,717, from -€7,434 to €5,282
- Tax, wage and social debts +€12,077
up €12,077 (+143.5%), from €8,418 to €20,494
of which Taxes: +€8,004
- Other debts +€765
new in 2024: €765
- Turnover -€175,699
no longer reported in 2024 (was €175,699)
- Purchases and services -€139,004
no longer reported in 2024 (was €139,004)
- Gross operating margin +€40,153
up €40,153 (+109.4%), from €36,696 to €76,848
- Staff costs +€24,886
up €24,886 (+136.2%), from €18,268 to €43,154
- Taxes +€8,841
new in 2024: €8,841
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,319 | €62,425 | +€6,107 | +10.8% |
| Fixed assets | 21/28 | €9,019 | €5,405 | -€3,614 | -40.1% |
| Intangible fixed assets | 21 | €1,800 | - | -€1,800 | |
| Tangible fixed assets | 22/27 | €5,969 | €4,155 | -€1,814 | -30.4% |
| Land and buildings | 22 | €4,366 | €3,143 | -€1,222 | -28.0% |
| Plant, machinery and equipment | 23 | €1,603 | €1,011 | -€592 | -36.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €47,300 | €57,021 | +€9,721 | +20.6% |
| Stocks and contracts in progress | 3 | €25,587 | €36,120 | +€10,533 | +41.2% |
| Stocks | 30/36 | €25,587 | €36,120 | +€10,533 | +41.2% |
| Amounts receivable within one year | 40/41 | €19,912 | €15,936 | -€3,975 | -20.0% |
| Trade receivables | 40 | €8,399 | €5,212 | -€3,187 | -37.9% |
| Other amounts receivable | 41 | €11,513 | €10,724 | -€788 | -6.8% |
| Cash at bank and in hand | 54/58 | €1,483 | €4,407 | +€2,924 | +197.2% |
| Deferred charges and accrued income | 490/1 | €318 | €558 | +€239 | +75.2% |
| Total equity and liabilities | 10/49 | €56,319 | €62,425 | +€6,107 | +10.8% |
| Equity | 10/15 | €5,566 | €18,282 | +€12,717 | +228.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Outside capital | 11 | - | €13,000 | +€13,000 | |
| Other | 1109/19 | - | €13,000 | +€13,000 | |
| Profit (loss) carried forward | 14 | -€7,434 | €5,282 | +€12,717 | |
| Amounts payable | 17/49 | €50,753 | €44,143 | -€6,610 | -13.0% |
| Amounts payable within one year | 42/48 | €50,753 | €44,143 | -€6,610 | -13.0% |
| Financial debts | 43 | €5 | €0 | -€5 | -100.0% |
| Credit institutions | 430/8 | €5 | €0 | -€5 | -100.0% |
| Trade debts | 44 | €42,331 | €22,884 | -€19,447 | -45.9% |
| Suppliers | 440/4 | €42,331 | €22,884 | -€19,447 | -45.9% |
| Taxes, remuneration and social security | 45 | €8,418 | €20,494 | +€12,077 | +143.5% |
| Taxes | 450/3 | €388 | €8,393 | +€8,004 | +2060.4% |
| Remuneration and social security | 454/9 | €8,029 | €12,101 | +€4,072 | +50.7% |
| Other amounts payable | 47/48 | - | €765 | +€765 | |
| Turnover | 70 | €175,699 | - | -€175,699 | |
| Goods, raw materials, services and sundry goods | 60/61 | €139,004 | - | -€139,004 | |
| Remuneration, social security and pensions | 62 | €18,268 | €43,154 | +€24,886 | +136.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,639 | €3,614 | -€24 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €0 | -€0 | -100.0% |
| Other operating charges | 640/8 | €12,607 | €7,674 | -€4,933 | -39.1% |
| Gross operating margin | 9900 | €36,696 | €76,848 | +€40,153 | +109.4% |
| Operating profit (loss) | 9901 | €2,181 | €22,405 | +€20,224 | +927.1% |
| Financial income | 75/76B | - | €361 | +€361 | |
| Recurring financial income | 75 | - | €361 | +€361 | |
| Financial charges | 65/66B | €704 | €1,209 | +€505 | +71.6% |
| Recurring financial charges | 65 | €704 | €1,209 | +€505 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | €1,477 | €21,557 | +€20,080 | +1359.5% |
| Income taxes | 67/77 | - | €8,841 | +€8,841 | |
| Profit (loss) for the period | 9904 | €1,477 | €12,717 | +€11,240 | +761.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,477 | €12,717 | +€11,240 | +761.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.