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
- Receivables within one year -€18,496
down €18,496 (-97.1%), from €19,053 to €557
- Cash +€13,382
up €13,382 (+529.2%), from €2,529 to €15,911
mainly Net result for the year (+€47,841) and Receivables within one year (+€18,496)
- Tangible fixed assets -€9,728
down €9,728 (-34.2%), from €28,432 to €18,704
of which Other tangible fixed assets: -€6,279
- Deferred charges and accrued income +€3,242
up €3,242 (+276.3%), from €1,174 to €4,416
- Stocks and contracts +€2,578
up €2,578 (+5.5%), from €46,998 to €49,576
- Profit (loss) carried forward +€47,841
up €47,841 (+36.1%), from -€132,433 to -€84,592
- Trade debts -€42,397
down €42,397 (-40.0%), from €105,938 to €63,541
- Tax, wage and social debts -€5,929
down €5,929 (-7.3%), from €80,974 to €75,045
of which Remuneration and social security: -€7,846
- Other debts -€3,397
down €3,397 (-21.9%), from €15,503 to €12,106
- Debts after one year -€2,606
no longer reported in 2025 (was €2,606)
- Gross operating margin +€103,802
up €103,802 (+44.0%), from €235,774 to €339,576
- Staff costs -€46,745
down €46,745 (-15.0%), from €311,298 to €264,553
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 | €98,186 | €89,165 | -€9,021 | -9.2% |
| Fixed assets | 21/28 | €28,432 | €18,704 | -€9,728 | -34.2% |
| Tangible fixed assets | 22/27 | €28,432 | €18,704 | -€9,728 | -34.2% |
| Plant, machinery and equipment | 23 | €5,638 | €3,177 | -€2,461 | -43.6% |
| Furniture and vehicles | 24 | €2,320 | €1,332 | -€989 | -42.6% |
| Other tangible fixed assets | 26 | €20,474 | €14,195 | -€6,279 | -30.7% |
| Current assets | 29/58 | €69,754 | €70,461 | +€707 | +1.0% |
| Stocks and contracts in progress | 3 | €46,998 | €49,576 | +€2,578 | +5.5% |
| Stocks | 30/36 | €46,998 | €49,576 | +€2,578 | +5.5% |
| Amounts receivable within one year | 40/41 | €19,053 | €557 | -€18,496 | -97.1% |
| Trade receivables | 40 | €19,053 | €557 | -€18,496 | -97.1% |
| Cash at bank and in hand | 54/58 | €2,529 | €15,911 | +€13,382 | +529.2% |
| Deferred charges and accrued income | 490/1 | €1,174 | €4,416 | +€3,242 | +276.3% |
| Total equity and liabilities | 10/49 | €98,186 | €89,165 | -€9,021 | -9.2% |
| Equity | 10/15 | -€111,973 | -€64,132 | +€47,841 | +42.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€132,433 | -€84,592 | +€47,841 | +36.1% |
| Amounts payable | 17/49 | €210,159 | €153,297 | -€56,862 | -27.1% |
| Amounts payable after more than one year | 17 | €2,606 | - | -€2,606 | |
| Financial debts | 170/4 | €2,606 | - | -€2,606 | |
| Amounts payable within one year | 42/48 | €207,554 | €153,297 | -€54,257 | -26.1% |
| Current portion of amounts payable after more than one year | 42 | €5,139 | €2,606 | -€2,534 | -49.3% |
| Trade debts | 44 | €105,938 | €63,541 | -€42,397 | -40.0% |
| Suppliers | 440/4 | €105,938 | €63,541 | -€42,397 | -40.0% |
| Taxes, remuneration and social security | 45 | €80,974 | €75,045 | -€5,929 | -7.3% |
| Taxes | 450/3 | €21,992 | €23,909 | +€1,917 | +8.7% |
| Remuneration and social security | 454/9 | €58,981 | €51,136 | -€7,846 | -13.3% |
| Other amounts payable | 47/48 | €15,503 | €12,106 | -€3,397 | -21.9% |
| Remuneration, social security and pensions | 62 | €311,298 | €264,553 | -€46,745 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,454 | €10,141 | -€1,313 | -11.5% |
| Other operating charges | 640/8 | €2,725 | €2,562 | -€163 | -6.0% |
| Gross operating margin | 9900 | €235,774 | €339,576 | +€103,802 | +44.0% |
| Operating profit (loss) | 9901 | -€89,703 | €62,321 | +€152,024 | |
| Financial income | 75/76B | €1 | €29 | +€28 | +2428.1% |
| Recurring financial income | 75 | €1 | €29 | +€28 | +2428.1% |
| Financial charges | 65/66B | €14,742 | €14,509 | -€234 | -1.6% |
| Recurring financial charges | 65 | €14,742 | €14,509 | -€234 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€104,444 | €47,841 | +€152,285 | |
| Profit (loss) for the period | 9904 | -€104,444 | €47,841 | +€152,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€104,444 | €47,841 | +€152,285 |
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 7 October 2026 via checked.be.