LINEA: 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.
LINEA
Largest movements
- Tangible fixed assets +€4,749
up €4,749 (+794.1%), from €598 to €5,347
- Receivables within one year +€624
up €624 (+44.3%), from €1,407 to €2,031
of which Trade receivables: +€1,263
- Deferred charges and accrued income -€171
down €171 (-44.0%), from €389 to €218
- Profit (loss) carried forward +€15,380
up €15,380 (+10.1%), from -€152,914 to -€137,534
- Other debts -€9,171
down €9,171 (-8.1%), from €112,795 to €103,624
- Advances received -€7,190
down €7,190 (-89.2%), from €8,065 to €875
- Trade debts +€3,172
up €3,172 (+42.2%), from €7,510 to €10,682
- Short-term financial debts +€1,589
up €1,589 (+30.7%), from €5,178 to €6,767
- Gross operating margin +€35,568
up €35,568, from -€15,667 to €19,901
- Other operating charges +€908
up €908 (+147.2%), from €617 to €1,525
- Financial charges +€695
up €695 (+77.9%), from €892 to €1,587
- Taxes -€485
down €485 (-69.7%), from €696 to €211
- Depreciation -€261
down €261 (-17.9%), from €1,462 to €1,201
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 | €2,442 | €7,690 | +€5,248 | +214.9% |
| Fixed assets | 21/28 | €598 | €5,347 | +€4,749 | +794.1% |
| Tangible fixed assets | 22/27 | €598 | €5,347 | +€4,749 | +794.1% |
| Furniture and vehicles | 24 | €598 | €5,347 | +€4,749 | +794.1% |
| Current assets | 29/58 | €1,844 | €2,343 | +€499 | +27.1% |
| Amounts receivable within one year | 40/41 | €1,407 | €2,031 | +€624 | +44.3% |
| Trade receivables | 40 | €768 | €2,031 | +€1,263 | +164.5% |
| Other amounts receivable | 41 | €639 | - | -€639 | |
| Cash at bank and in hand | 54/58 | €48 | €94 | +€46 | +95.8% |
| Deferred charges and accrued income | 490/1 | €389 | €218 | -€171 | -44.0% |
| Total equity and liabilities | 10/49 | €2,442 | €7,690 | +€5,248 | +214.9% |
| Equity | 10/15 | -€131,569 | -€116,189 | +€15,380 | +11.7% |
| Contributions | 10/11 | €21,345 | €21,345 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€152,914 | -€137,534 | +€15,380 | +10.1% |
| Amounts payable | 17/49 | €134,011 | €123,879 | -€10,132 | -7.6% |
| Amounts payable within one year | 42/48 | €134,011 | €123,563 | -€10,448 | -7.8% |
| Financial debts | 43 | €5,178 | €6,767 | +€1,589 | +30.7% |
| Credit institutions | 430/8 | €5,178 | €6,767 | +€1,589 | +30.7% |
| Trade debts | 44 | €7,510 | €10,682 | +€3,172 | +42.2% |
| Suppliers | 440/4 | €7,510 | €10,682 | +€3,172 | +42.2% |
| Advances received on contracts in progress | 46 | €8,065 | €875 | -€7,190 | -89.2% |
| Taxes, remuneration and social security | 45 | €463 | €1,615 | +€1,152 | +248.8% |
| Taxes | 450/3 | €463 | €1,615 | +€1,152 | +248.8% |
| Other amounts payable | 47/48 | €112,795 | €103,624 | -€9,171 | -8.1% |
| Accrued charges and deferred income | 492/3 | - | €316 | +€316 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €1,201 | -€261 | -17.9% |
| Other operating charges | 640/8 | €617 | €1,525 | +€908 | +147.2% |
| Gross operating margin | 9900 | -€15,667 | €19,901 | +€35,568 | |
| Operating profit (loss) | 9901 | -€17,746 | €17,175 | +€34,921 | |
| Financial income | 75/76B | €3 | €3 | = | 0.0% |
| Recurring financial income | 75 | €3 | €3 | = | 0.0% |
| Financial charges | 65/66B | €892 | €1,587 | +€695 | +77.9% |
| Recurring financial charges | 65 | €892 | €1,587 | +€695 | +77.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,635 | €15,591 | +€34,226 | |
| Income taxes | 67/77 | €696 | €211 | -€485 | -69.7% |
| Profit (loss) for the period | 9904 | -€19,331 | €15,380 | +€34,711 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,331 | €15,380 | +€34,711 |
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 3 October 2026 via checked.be.