LINEA: 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.
LINEA
Largest movements
- Cash -€39
down €39 (-77.7%), from €51 to €11
mainly Net result for the year (-€1,994) and Tax, wage and social debts (-€134)
- Debts after one year +€2,089
up €2,089 (+2.1%), from €99,437 to €101,526
- Profit (loss) carried forward -€1,994
down €1,994 (-1.1%), from -€186,455 to -€188,449
- Tax, wage and social debts -€134
down €134 (-87.9%), from €153 to €18
- Gross operating margin -€13,378
down €13,378, from €12,425 to -€953
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 | €51 | €11 | -€39 | -77.7% |
| Current assets | 29/58 | €51 | €11 | -€39 | -77.7% |
| Cash at bank and in hand | 54/58 | €51 | €11 | -€39 | -77.7% |
| Total equity and liabilities | 10/49 | €51 | €11 | -€39 | -77.7% |
| Equity | 10/15 | -€99,539 | -€101,533 | -€1,994 | -2.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €24,942 | €24,942 | = | 0.0% |
| Distributable reserves | 133 | €24,942 | €24,942 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€186,455 | -€188,449 | -€1,994 | -1.1% |
| Amounts payable | 17/49 | €99,590 | €101,545 | +€1,955 | +2.0% |
| Amounts payable after more than one year | 17 | €99,437 | €101,526 | +€2,089 | +2.1% |
| Other amounts payable | 178/9 | €99,437 | €101,526 | +€2,089 | +2.1% |
| Amounts payable within one year | 42/48 | €153 | €18 | -€134 | -87.9% |
| Taxes, remuneration and social security | 45 | €153 | €18 | -€134 | -87.9% |
| Taxes | 450/3 | €153 | €18 | -€134 | -87.9% |
| Other operating charges | 640/8 | €591 | €619 | +€29 | +4.8% |
| Gross operating margin | 9900 | €12,425 | -€953 | -€13,378 | |
| Operating profit (loss) | 9901 | €11,834 | -€1,572 | -€13,406 | |
| Financial charges | 65/66B | €409 | €422 | +€13 | +3.3% |
| Recurring financial charges | 65 | €409 | €422 | +€13 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €11,425 | -€1,994 | -€13,419 | |
| Profit (loss) for the period | 9904 | €11,425 | -€1,994 | -€13,419 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,425 | -€1,994 | -€13,419 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.