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
- Cash -€3,183
down €3,183 (-30.1%), from €10,573 to €7,390
mainly Net result for the year (-€3,067) and Trade debts (-€116)
- Profit (loss) carried forward -€3,067
down €3,067 (-5.6%), from -€55,234 to -€58,301
- Trade debts -€116
no longer reported in 2025 (was €116)
- Gross operating margin -€1,212
down €1,212 (-90.0%), from -€1,347 to -€2,560
- Other operating charges -€1,091
down €1,091 (-70.8%), from €1,540 to €449
- Financial charges -€187
down €187 (-76.2%), from €246 to €59
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 | €10,573 | €7,390 | -€3,183 | -30.1% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €10,573 | €7,390 | -€3,183 | -30.1% |
| Cash at bank and in hand | 54/58 | €10,573 | €7,390 | -€3,183 | -30.1% |
| Total equity and liabilities | 10/49 | €10,573 | €7,390 | -€3,183 | -30.1% |
| Equity | 10/15 | -€26,634 | -€29,701 | -€3,067 | -11.5% |
| Contributions | 10/11 | €28,600 | €28,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,234 | -€58,301 | -€3,067 | -5.6% |
| Amounts payable | 17/49 | €37,207 | €37,091 | -€116 | -0.3% |
| Amounts payable within one year | 42/48 | €37,207 | €37,091 | -€116 | -0.3% |
| Trade debts | 44 | €116 | - | -€116 | |
| Suppliers | 440/4 | €116 | - | -€116 | |
| Other amounts payable | 47/48 | €37,091 | €37,091 | = | 0.0% |
| Other operating charges | 640/8 | €1,540 | €449 | -€1,091 | -70.8% |
| Gross operating margin | 9900 | -€1,347 | -€2,560 | -€1,212 | -90.0% |
| Operating profit (loss) | 9901 | -€2,887 | -€3,009 | -€122 | -4.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €246 | €59 | -€187 | -76.2% |
| Recurring financial charges | 65 | €246 | €59 | -€187 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,133 | -€3,067 | +€66 | +2.1% |
| Profit (loss) for the period | 9904 | -€3,133 | -€3,067 | +€66 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,133 | -€3,067 | +€66 | +2.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.