LINE UP TEAM: 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.
LINE UP TEAM
Largest movements
- Receivables within one year +€13,039
up €13,039 (+23.6%), from €55,161 to €68,200
of which Trade receivables: +€11,887
- Cash -€10,545
down €10,545 (-38.8%), from €27,208 to €16,663
mainly Receivables within one year (-€13,039) and Other debts (-€10,904)
- Tangible fixed assets -€1,258
down €1,258 (-42.9%), from €2,933 to €1,676
- Profit (loss) carried forward +€16,888
new in 2025: €16,888
- Other debts -€10,904
down €10,904 (-25.0%), from €43,543 to €32,639
- Tax, wage and social debts -€5,281
down €5,281 (-24.0%), from €22,004 to €16,723
of which Taxes: -€6,856
- Gross operating margin -€18,269
down €18,269 (-23.9%), from €76,521 to €58,252
- Staff costs +€17,035
up €17,035 (+121%), from €14,120 to €31,155
- Taxes -€8,996
down €8,996 (-52.9%), from €16,997 to €8,001
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 | €89,793 | €91,174 | +€1,380 | +1.5% |
| Fixed assets | 21/28 | €4,042 | €2,785 | -€1,258 | -31.1% |
| Tangible fixed assets | 22/27 | €2,933 | €1,676 | -€1,258 | -42.9% |
| Furniture and vehicles | 24 | €2,933 | €1,676 | -€1,258 | -42.9% |
| Financial fixed assets | 28 | €1,109 | €1,109 | = | 0.0% |
| Current assets | 29/58 | €85,751 | €88,389 | +€2,638 | +3.1% |
| Amounts receivable within one year | 40/41 | €55,161 | €68,200 | +€13,039 | +23.6% |
| Trade receivables | 40 | €55,161 | €67,048 | +€11,887 | +21.5% |
| Other amounts receivable | 41 | - | €1,152 | +€1,152 | |
| Cash at bank and in hand | 54/58 | €27,208 | €16,663 | -€10,545 | -38.8% |
| Deferred charges and accrued income | 490/1 | €3,382 | €3,526 | +€144 | +4.3% |
| Total equity and liabilities | 10/49 | €89,793 | €91,174 | +€1,380 | +1.5% |
| Equity | 10/15 | €20,992 | €37,880 | +€16,888 | +80.5% |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €14,692 | €14,692 | = | 0.0% |
| Distributable reserves | 133 | €14,692 | €14,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €16,888 | +€16,888 | |
| Amounts payable | 17/49 | €68,802 | €53,293 | -€15,508 | -22.5% |
| Amounts payable within one year | 42/48 | €68,802 | €53,293 | -€15,508 | -22.5% |
| Trade debts | 44 | €3,254 | €3,931 | +€677 | +20.8% |
| Suppliers | 440/4 | €3,254 | €3,931 | +€677 | +20.8% |
| Taxes, remuneration and social security | 45 | €22,004 | €16,723 | -€5,281 | -24.0% |
| Taxes | 450/3 | €20,434 | €13,578 | -€6,856 | -33.6% |
| Remuneration and social security | 454/9 | €1,570 | €3,145 | +€1,575 | +100% |
| Other amounts payable | 47/48 | €43,543 | €32,639 | -€10,904 | -25.0% |
| Remuneration, social security and pensions | 62 | €14,120 | €31,155 | +€17,035 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,643 | €1,908 | +€265 | +16.1% |
| Gross operating margin | 9900 | €76,521 | €58,252 | -€18,269 | -23.9% |
| Operating profit (loss) | 9901 | €60,758 | €25,189 | -€35,569 | -58.5% |
| Financial charges | 65/66B | €224 | €300 | +€76 | +33.8% |
| Recurring financial charges | 65 | €224 | €300 | +€76 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €60,534 | €24,890 | -€35,644 | -58.9% |
| Income taxes | 67/77 | €16,997 | €8,001 | -€8,996 | -52.9% |
| Profit (loss) for the period | 9904 | €43,537 | €16,888 | -€26,648 | -61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €43,537 | €16,888 | -€26,648 | -61.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.