LINEA 2000: 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.
What changed
LINEA 2000
NACE 46.431, Wholesale of electrical household appliances and audio-video equipment
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.7m
2024 · €1.8m-€132,993
Equity
€27.2m
2024 · €25.5m+€1.7m
Cash
€5.3m
2024 · €1.3m+€4.0m
Balance sheet total
€38.8m
2024 · €38.0m+€759,721
Largest movements
Assets
- Cash +€4.0m
up €4.0m (+318.0%), from €1.3m to €5.3m
mainly Stocks and contracts (+€3.4m) and Net result for the year (+€1.7m)
- Stocks and contracts -€3.4m
down €3.4m (-18.0%), from €19.1m to €15.7m
Equity and liabilities
- Profit (loss) carried forward +€1.7m
up €1.7m (+7.0%), from €24.2m to €25.9m
- Accrued charges and deferred income +€1.0m
up €1.0m (+1387.1%), from €72,153 to €1.1m
- Other debts -€955,665
down €955,665 (-39.1%), from €2.4m to €1.5m
- Trade debts -€925,808
down €925,808 (-17.4%), from €5.3m to €4.4m
- Tax, wage and social debts +€542,177
up €542,177 (+69.6%), from €779,213 to €1.3m
of which Remuneration and social security: +€359,393
Income statement
- Turnover +€2.9m
up €2.9m (+6.9%), from €41.4m to €44.3m
- Services and other goods +€1.5m
up €1.5m (+18.9%), from €7.8m to €9.2m
- Staff costs +€615,633
up €615,633 (+14.6%), from €4.2m to €4.8m
- Goods and materials +€515,294
up €515,294 (+2.0%), from €26.3m to €26.8m
of which Change in stocks: decrease (increase): +€5.1m
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.
Result 2024
€1.8m
Turnover
+€2.9m
Other operating income
-€258,548
Goods and materials
-€515,294
Services and other goods
-€1.5m
Staff costs
-€615,633
Depreciation
+€6,695
Write-downs
+€3,955
Provisions
+€204,119
Other operating charges
-€234,093
Other operating items
+€455
Financial income
+€114,157
Financial charges
-€330,113
Taxes
+€101,999
Deferred taxes and other
-€21,802
Result 2025
€1.7m
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.
From operations
+€5.3m
Investment
-€586,598
Financing
-€708,046
Cash 2024
€1.3m
From operations (derived)
+€5.3m
Net result for the year
+€1.7m
Depreciation
+€748,943
Stocks and contracts
+€3.4m
Receivables within one year
-€378,067
Deferred charges and accrued income
+€36,768
Provisions
+€104,762
Trade debts
-€925,808
Tax, wage and social debts
+€542,177
Other debts
-€955,665
Accrued charges and deferred income
+€1.0m
Investment (derived)
-€586,598
Investment in fixed assets (net)
-€586,598
Financing
-€708,046
Debts after one year
-€290,000
Current portion of long-term debt
-€325,000
Short-term financial debts
-€93,046
Cash 2025
€5.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,039,145 | €38,798,866 | +€759,721 | +2.0% |
| Fixed assets | 21/28 | €9,124,698 | €8,962,353 | -€162,345 | -1.8% |
| Intangible fixed assets | 21 | €126,853 | €81,860 | -€44,993 | -35.5% |
| Tangible fixed assets | 22/27 | €8,807,250 | €8,689,898 | -€117,352 | -1.3% |
| Land and buildings | 22 | €8,188,667 | €7,772,769 | -€415,898 | -5.1% |
| Plant, machinery and equipment | 23 | €174,011 | €451,877 | +€277,866 | +159.7% |
| Furniture and vehicles | 24 | €444,572 | €465,251 | +€20,679 | +4.7% |
| Financial fixed assets | 28 | €190,595 | €190,595 | = | 0.0% |
| Affiliated companies | 280/1 | €188,695 | €188,695 | = | 0.0% |
| Participating interests | 280 | €188,695 | €188,695 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,900 | €1,900 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €1,900 | €1,900 | = | 0.0% |
| Current assets | 29/58 | €28,914,448 | €29,836,513 | +€922,066 | +3.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €19,147,689 | €15,708,019 | -€3.4m | -18.0% |
| Stocks | 30/36 | €19,147,689 | €15,708,019 | -€3.4m | -18.0% |
| Goods purchased for resale | 34 | €18,173,062 | €15,142,273 | -€3.0m | -16.7% |
| Advance payments | 36 | €974,627 | €565,747 | -€408,880 | -42.0% |
| Amounts receivable within one year | 40/41 | €8,392,705 | €8,770,773 | +€378,067 | +4.5% |
| Trade receivables | 40 | €8,225,305 | €8,361,988 | +€136,682 | +1.7% |
| Other amounts receivable | 41 | €167,400 | €408,785 | +€241,385 | +144.2% |
| Cash at bank and in hand | 54/58 | €1,264,270 | €5,284,706 | +€4.0m | +318.0% |
| Deferred charges and accrued income | 490/1 | €84,784 | €48,015 | -€36,768 | -43.4% |
| Total equity and liabilities | 10/49 | €38,039,145 | €38,798,866 | +€759,721 | +2.0% |
| Equity | 10/15 | €25,476,458 | €27,177,906 | +€1.7m | +6.7% |
| Contributions | 10/11 | €69,440 | €69,440 | = | 0.0% |
| Reserves | 13 | €1,184,901 | €1,184,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,941 | €6,941 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,941 | €6,941 | = | 0.0% |
| Distributable reserves | 133 | €1,177,960 | €1,177,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,222,116 | €25,923,564 | +€1.7m | +7.0% |
| Provisions and deferred taxes | 16 | €1,762,388 | €1,867,150 | +€104,762 | +5.9% |
| Provisions for liabilities and charges | 160/5 | €1,762,388 | €1,867,150 | +€104,762 | +5.9% |
| Other liabilities and charges | 164/5 | €1,762,388 | €1,867,150 | +€104,762 | +5.9% |
| Amounts payable | 17/49 | €10,800,299 | €9,753,810 | -€1.0m | -9.7% |
| Amounts payable after more than one year | 17 | €1,483,334 | €1,193,334 | -€290,000 | -19.6% |
| Financial debts | 170/4 | €1,483,334 | €1,193,334 | -€290,000 | -19.6% |
| Credit institutions | 173 | €1,483,334 | €1,193,334 | -€290,000 | -19.6% |
| Amounts payable within one year | 42/48 | €9,244,812 | €7,487,470 | -€1.8m | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €615,000 | €290,000 | -€325,000 | -52.8% |
| Financial debts | 43 | €93,046 | - | -€93,046 | |
| Credit institutions | 430/8 | €93,046 | - | -€93,046 | |
| Trade debts | 44 | €5,315,940 | €4,390,132 | -€925,808 | -17.4% |
| Suppliers | 440/4 | €5,315,940 | €4,390,132 | -€925,808 | -17.4% |
| Taxes, remuneration and social security | 45 | €779,213 | €1,321,390 | +€542,177 | +69.6% |
| Taxes | 450/3 | €299,918 | €482,702 | +€182,784 | +60.9% |
| Remuneration and social security | 454/9 | €479,294 | €838,688 | +€359,393 | +75.0% |
| Other amounts payable | 47/48 | €2,441,613 | €1,485,948 | -€955,665 | -39.1% |
| Accrued charges and deferred income | 492/3 | €72,153 | €1,073,007 | +€1.0m | +1387.1% |
| Operating income | 70/76A | €42,252,042 | €44,869,865 | +€2.6m | +6.2% |
| Turnover | 70 | €41,423,589 | €44,299,364 | +€2.9m | +6.9% |
| Other operating income | 74 | €805,833 | €547,285 | -€258,548 | -32.1% |
| Non-recurring operating income | 76A | €22,620 | €23,216 | +€596 | +2.6% |
| Operating charges | 60/66A | €39,747,628 | €42,362,685 | +€2.6m | +6.6% |
| Goods for resale, raw materials and consumables | 60 | €26,299,553 | €26,814,847 | +€515,294 | +2.0% |
| Purchases | 600/8 | €28,328,492 | €23,784,057 | -€4.5m | -16.0% |
| Change in stocks: decrease (increase) | 609 | -€2,028,940 | €3,030,789 | +€5.1m | |
| Services and other goods | 61 | €7,764,718 | €9,229,382 | +€1.5m | +18.9% |
| Remuneration, social security and pensions | 62 | €4,215,347 | €4,830,980 | +€615,633 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €755,637 | €748,943 | -€6,695 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,490 | €4,535 | -€3,955 | -46.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €308,881 | €104,762 | -€204,119 | -66.1% |
| Other operating charges | 640/8 | €395,003 | €629,096 | +€234,093 | +59.3% |
| Non-recurring operating charges | 66A | - | €141 | +€141 | |
| Operating profit (loss) | 9901 | €2,504,414 | €2,507,180 | +€2,767 | +0.1% |
| Financial income | 75/76B | €655,587 | €769,744 | +€114,157 | +17.4% |
| Recurring financial income | 75 | €655,587 | €769,744 | +€114,157 | +17.4% |
| Income from financial fixed assets | 750 | €21,979 | €17,900 | -€4,079 | -18.6% |
| Income from current assets | 751 | €84,885 | €12,032 | -€72,854 | -85.8% |
| Other financial income | 752/9 | €548,723 | €739,812 | +€191,090 | +34.8% |
| Financial charges | 65/66B | €647,362 | €977,476 | +€330,113 | +51.0% |
| Recurring financial charges | 65 | €647,362 | €977,476 | +€330,113 | +51.0% |
| Debt charges | 650 | €37,464 | €57,414 | +€19,950 | +53.2% |
| Other financial charges | 652/9 | €609,898 | €920,062 | +€310,164 | +50.9% |
| Profit (loss) for the period before taxes | 9903 | €2,512,638 | €2,299,449 | -€213,189 | -8.5% |
| Transfer from deferred taxes | 780 | €21,802 | - | -€21,802 | |
| Income taxes | 67/77 | €700,000 | €598,001 | -€101,999 | -14.6% |
| Taxes | 670/3 | €700,000 | €598,001 | -€101,999 | -14.6% |
| Profit (loss) for the period | 9904 | €1,834,441 | €1,701,448 | -€132,993 | -7.2% |
| Transfer from tax-exempt reserves | 789 | €74,403 | - | -€74,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,908,843 | €1,701,448 | -€207,396 | -10.9% |
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 9 October 2026 via checked.be.