LINEA AG: 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 AG
Largest movements
- Cash -€11,598
down €11,598 (-41.2%), from €28,170 to €16,571
mainly Investment in fixed assets (net) (-€18,481) and Debts after one year (-€12,486)
- Tangible fixed assets +€5,470
up €5,470 (+9.9%), from €55,117 to €60,586
of which Furniture and vehicles: +€3,119
- Debts after one year -€12,486
down €12,486 (-19.5%), from €63,971 to €51,486
of which Financial debts: -€10,000
- Reserves +€8,000
up €8,000 (+13.5%), from €59,110 to €67,110
of which Distributable reserves: +€8,000
- Tax, wage and social debts -€4,046
down €4,046 (-32.7%), from €12,375 to €8,329
- Trade debts +€1,248
up €1,248 (+234%), from €534 to €1,782
- Profit (loss) carried forward +€1,061
up €1,061 (+1.5%), from -€69,109 to -€68,048
- Gross operating margin -€16,429
down €16,429 (-36.9%), from €44,520 to €28,091
- Taxes -€8,675
down €8,675 (-70.2%), from €12,351 to €3,677
- Depreciation +€7,247
up €7,247 (+126%), from €5,764 to €13,011
- Financial charges +€1,131
up €1,131 (+234%), from €484 to €1,614
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 | €95,843 | €89,017 | -€6,826 | -7.1% |
| Fixed assets | 21/28 | €55,206 | €60,675 | +€5,470 | +9.9% |
| Tangible fixed assets | 22/27 | €55,117 | €60,586 | +€5,470 | +9.9% |
| Plant, machinery and equipment | 23 | €4,439 | €6,790 | +€2,351 | +53.0% |
| Furniture and vehicles | 24 | €50,677 | €53,797 | +€3,119 | +6.2% |
| Financial fixed assets | 28 | €89 | €89 | = | 0.0% |
| Current assets | 29/58 | €40,637 | €28,341 | -€12,296 | -30.3% |
| Amounts receivable within one year | 40/41 | €12,204 | €11,462 | -€743 | -6.1% |
| Trade receivables | 40 | €10,681 | €11,455 | +€774 | +7.2% |
| Other amounts receivable | 41 | €1,523 | €7 | -€1,516 | -99.6% |
| Cash at bank and in hand | 54/58 | €28,170 | €16,571 | -€11,598 | -41.2% |
| Deferred charges and accrued income | 490/1 | €263 | €309 | +€45 | +17.3% |
| Total equity and liabilities | 10/49 | €95,843 | €89,017 | -€6,826 | -7.1% |
| Equity | 10/15 | €8,601 | €17,662 | +€9,061 | +105% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,110 | €67,110 | +€8,000 | +13.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €38,500 | €46,500 | +€8,000 | +20.8% |
| Profit (loss) carried forward | 14 | -€69,109 | -€68,048 | +€1,061 | +1.5% |
| Amounts payable | 17/49 | €87,242 | €71,355 | -€15,887 | -18.2% |
| Amounts payable after more than one year | 17 | €63,971 | €51,486 | -€12,486 | -19.5% |
| Financial debts | 170/4 | €38,182 | €28,182 | -€10,000 | -26.2% |
| Other amounts payable | 178/9 | €25,789 | €23,304 | -€2,486 | -9.6% |
| Amounts payable within one year | 42/48 | €22,909 | €19,869 | -€3,039 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €9,759 | -€241 | -2.4% |
| Trade debts | 44 | €534 | €1,782 | +€1,248 | +234% |
| Suppliers | 440/4 | €534 | €1,782 | +€1,248 | +234% |
| Taxes, remuneration and social security | 45 | €12,375 | €8,329 | -€4,046 | -32.7% |
| Taxes | 450/3 | €12,375 | €8,329 | -€4,046 | -32.7% |
| Accrued charges and deferred income | 492/3 | €362 | - | -€362 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,764 | €13,011 | +€7,247 | +126% |
| Other operating charges | 640/8 | €896 | €727 | -€169 | -18.8% |
| Gross operating margin | 9900 | €44,520 | €28,091 | -€16,429 | -36.9% |
| Operating profit (loss) | 9901 | €37,860 | €14,352 | -€23,508 | -62.1% |
| Financial income | 75/76B | €420 | - | -€420 | |
| Recurring financial income | 75 | €420 | - | -€420 | |
| Financial charges | 65/66B | €484 | €1,614 | +€1,131 | +234% |
| Recurring financial charges | 65 | €484 | €1,614 | +€1,131 | +234% |
| Profit (loss) for the period before taxes | 9903 | €37,796 | €12,738 | -€25,058 | -66.3% |
| Income taxes | 67/77 | €12,351 | €3,677 | -€8,675 | -70.2% |
| Profit (loss) for the period | 9904 | €25,445 | €9,061 | -€16,384 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,445 | €9,061 | -€16,384 | -64.4% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.