LINEA CONSULTING: 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 CONSULTING
Largest movements
- Cash -€18,329
down €18,329 (-40.0%), from €45,804 to €27,476
mainly Other debts (-€44,700) and Contributions, distributions and other (-€42,700)
- Receivables within one year -€13,014
down €13,014 (-18.4%), from €70,583 to €57,569
of which Other amounts receivable: -€8,662
- Tangible fixed assets -€4,797
down €4,797 (-24.1%), from €19,895 to €15,098
of which Furniture and vehicles: -€4,376
- Deferred charges and accrued income -€4,696
down €4,696 (-22.6%), from €20,763 to €16,067
- Other debts -€44,700
down €44,700 (-51.1%), from €87,400 to €42,700
- Reserves +€4,030
up €4,030 (+7.8%), from €51,860 to €55,890
- Tax, wage and social debts +€1,980
up €1,980 (+26.3%), from €7,528 to €9,508
- Gross operating margin -€56,413
down €56,413 (-43.7%), from €129,019 to €72,606
- Taxes -€9,365
down €9,365 (-32.7%), from €28,659 to €19,293
- Depreciation +€1,303
up €1,303 (+31.2%), from €4,171 to €5,473
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 | €157,046 | €117,710 | -€39,336 | -25.0% |
| Fixed assets | 21/28 | €19,895 | €16,598 | -€3,297 | -16.6% |
| Tangible fixed assets | 22/27 | €19,895 | €15,098 | -€4,797 | -24.1% |
| Plant, machinery and equipment | 23 | €3,592 | €3,171 | -€420 | -11.7% |
| Furniture and vehicles | 24 | €16,303 | €11,927 | -€4,376 | -26.8% |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €137,151 | €101,112 | -€36,039 | -26.3% |
| Amounts receivable within one year | 40/41 | €70,583 | €57,569 | -€13,014 | -18.4% |
| Trade receivables | 40 | €34,017 | €29,665 | -€4,352 | -12.8% |
| Other amounts receivable | 41 | €36,566 | €27,904 | -€8,662 | -23.7% |
| Cash at bank and in hand | 54/58 | €45,804 | €27,476 | -€18,329 | -40.0% |
| Deferred charges and accrued income | 490/1 | €20,763 | €16,067 | -€4,696 | -22.6% |
| Total equity and liabilities | 10/49 | €157,046 | €117,710 | -€39,336 | -25.0% |
| Equity | 10/15 | €58,066 | €62,098 | +€4,031 | +6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €55,890 | +€4,030 | +7.8% |
| Distributable reserves | 133 | €51,860 | €55,890 | +€4,030 | +7.8% |
| Profit (loss) carried forward | 14 | €6 | €8 | +€1 | +23.1% |
| Amounts payable | 17/49 | €98,980 | €55,613 | -€43,367 | -43.8% |
| Amounts payable within one year | 42/48 | €98,228 | €55,048 | -€43,180 | -44.0% |
| Trade debts | 44 | €3,300 | €2,840 | -€460 | -13.9% |
| Suppliers | 440/4 | €3,300 | €2,840 | -€460 | -13.9% |
| Taxes, remuneration and social security | 45 | €7,528 | €9,508 | +€1,980 | +26.3% |
| Taxes | 450/3 | €7,528 | €9,508 | +€1,980 | +26.3% |
| Other amounts payable | 47/48 | €87,400 | €42,700 | -€44,700 | -51.1% |
| Accrued charges and deferred income | 492/3 | €751 | €564 | -€187 | -24.9% |
| Non-recurring operating income | 76A | €83 | - | -€83 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,171 | €5,473 | +€1,303 | +31.2% |
| Other operating charges | 640/8 | €508 | €584 | +€76 | +14.9% |
| Gross operating margin | 9900 | €129,019 | €72,606 | -€56,413 | -43.7% |
| Operating profit (loss) | 9901 | €124,340 | €66,548 | -€57,792 | -46.5% |
| Financial income | 75/76B | €2,072 | €1,826 | -€246 | -11.9% |
| Recurring financial income | 75 | €2,072 | €1,826 | -€246 | -11.9% |
| Financial charges | 65/66B | €3,009 | €2,350 | -€660 | -21.9% |
| Recurring financial charges | 65 | €3,009 | €2,350 | -€660 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €123,403 | €66,025 | -€57,378 | -46.5% |
| Income taxes | 67/77 | €28,659 | €19,293 | -€9,365 | -32.7% |
| Profit (loss) for the period | 9904 | €94,744 | €46,731 | -€48,013 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €94,744 | €46,731 | -€48,013 | -50.7% |
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 17 October 2026 via checked.be.