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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.

What changed

LINAYA

BE 0735.968.791
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€12,717
2023 · €1,477+€11,240
Equity
€18,282
2023 · €5,566+€12,717
Cash
€4,407
2023 · €1,483+€2,924
Balance sheet total
€62,425
2023 · €56,319+€6,107

Largest movements

2023 to 2024
Assets
  • 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)

Equity and liabilities
  • 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

Income statement
  • 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

effect on the 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.

Result 2023 €1,477
Gross operating margin +€40,153
Staff costs -€24,886
Depreciation +€24
Write-downs +€0
Other operating charges +€4,933
Financial income +€361
Financial charges -€505
Taxes -€8,841
Result 2024 €12,717

Cash bridge derived

cash 2023 to 2024

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.

From operations +€2,929
Investment €0
Financing -€5
Cash 2023 €1,483
Net result for the year +€12,717
Depreciation +€3,614
Stocks and contracts -€10,533
Receivables within one year +€3,975
Deferred charges and accrued income -€239
Trade debts -€19,447
Tax, wage and social debts +€12,077
Other debts +€765
Short-term financial debts -€5
Cash 2024 €4,407
Every line side by side 48 lines
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.