Liné 36: 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.
Liné 36
Largest movements
- Receivables within one year +€18,313
up €18,313 (+11.2%), from €163,854 to €182,166
of which Other amounts receivable: +€18,755
- Tangible fixed assets -€7,608
down €7,608 (-4.3%), from €178,350 to €170,742
of which Land and buildings: -€6,207
- Reserves +€21,502
up €21,502 (+14.6%), from €147,681 to €169,183
- Debts after one year -€12,373
down €12,373 (-41.2%), from €30,061 to €17,688
- Other operating charges +€4,914
up €4,914 (+510.4%), from €963 to €5,877
- Gross operating margin -€1,116
down €1,116 (-2.4%), from €46,692 to €45,576
- Depreciation +€493
up €493 (+6.9%), from €7,115 to €7,608
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 | €349,528 | €359,490 | +€9,962 | +2.9% |
| Fixed assets | 21/28 | €178,997 | €171,389 | -€7,608 | -4.3% |
| Tangible fixed assets | 22/27 | €178,350 | €170,742 | -€7,608 | -4.3% |
| Land and buildings | 22 | €175,095 | €168,888 | -€6,207 | -3.5% |
| Plant, machinery and equipment | 23 | €3,255 | €1,854 | -€1,401 | -43.1% |
| Financial fixed assets | 28 | €647 | €647 | = | 0.0% |
| Current assets | 29/58 | €170,532 | €188,101 | +€17,570 | +10.3% |
| Amounts receivable within one year | 40/41 | €163,854 | €182,166 | +€18,313 | +11.2% |
| Trade receivables | 40 | €6,494 | €6,052 | -€442 | -6.8% |
| Other amounts receivable | 41 | €157,360 | €176,114 | +€18,755 | +11.9% |
| Cash at bank and in hand | 54/58 | €138 | €57 | -€82 | -58.9% |
| Deferred charges and accrued income | 490/1 | €6,540 | €5,878 | -€662 | -10.1% |
| Total equity and liabilities | 10/49 | €349,528 | €359,490 | +€9,962 | +2.9% |
| Equity | 10/15 | €268,172 | €289,674 | +€21,502 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Revaluation surpluses | 12 | €107,062 | €107,062 | = | 0.0% |
| Reserves | 13 | €147,681 | €169,183 | +€21,502 | +14.6% |
| Distributable reserves | 133 | €147,681 | €169,183 | +€21,502 | +14.6% |
| Profit (loss) carried forward | 14 | €1,030 | €1,030 | = | 0.0% |
| Amounts payable | 17/49 | €81,356 | €69,816 | -€11,540 | -14.2% |
| Amounts payable after more than one year | 17 | €30,061 | €17,688 | -€12,373 | -41.2% |
| Financial debts | 170/4 | €30,061 | €17,688 | -€12,373 | -41.2% |
| Amounts payable within one year | 42/48 | €51,296 | €52,128 | +€832 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €11,656 | €12,373 | +€717 | +6.1% |
| Financial debts | 43 | €21,928 | €24,223 | +€2,295 | +10.5% |
| Credit institutions | 430/8 | €21,928 | €24,223 | +€2,295 | +10.5% |
| Trade debts | 44 | €11,374 | €12,095 | +€721 | +6.3% |
| Suppliers | 440/4 | €11,374 | €12,095 | +€721 | +6.3% |
| Taxes, remuneration and social security | 45 | €6,337 | €3,437 | -€2,900 | -45.8% |
| Taxes | 450/3 | €1,693 | €3,437 | +€1,743 | +103.0% |
| Remuneration and social security | 454/9 | €4,643 | - | -€4,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,115 | €7,608 | +€493 | +6.9% |
| Other operating charges | 640/8 | €963 | €5,877 | +€4,914 | +510.4% |
| Non-recurring operating charges | 66A | €126 | €63 | -€63 | -49.7% |
| Gross operating margin | 9900 | €46,692 | €45,576 | -€1,116 | -2.4% |
| Operating profit (loss) | 9901 | €38,488 | €32,027 | -€6,461 | -16.8% |
| Financial income | 75/76B | €8,727 | €9,058 | +€332 | +3.8% |
| Recurring financial income | 75 | €8,727 | €9,058 | +€332 | +3.8% |
| Financial charges | 65/66B | €6,301 | €5,840 | -€461 | -7.3% |
| Recurring financial charges | 65 | €6,301 | €5,840 | -€461 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €40,914 | €35,246 | -€5,668 | -13.9% |
| Income taxes | 67/77 | €13,693 | €13,744 | +€51 | +0.4% |
| Profit (loss) for the period | 9904 | €27,221 | €21,502 | -€5,719 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,221 | €21,502 | -€5,719 | -21.0% |
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 6 October 2026 via checked.be.