LINEA-CUISIN: 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-CUISIN
Largest movements
- Tangible fixed assets -€6,636
down €6,636 (-40.9%), from €16,207 to €9,571
of which Furniture and vehicles: -€5,853
- Cash -€2,610
down €2,610 (-8.5%), from €30,811 to €28,201
mainly Net result for the year (-€5,045) and Debts after one year (-€2,240)
- Profit (loss) carried forward -€5,045
down €5,045 (-28.4%), from -€17,763 to -€22,808
- Debts after one year -€2,240
no longer reported in 2025 (was €2,240)
- Current portion of long-term debt -€2,061
down €2,061 (-47.9%), from €4,301 to €2,240
- Trade debts -€1,634
down €1,634 (-35.3%), from €4,634 to €2,999
- Other debts +€1,536
up €1,536 (+6.5%), from €23,729 to €25,265
- Gross operating margin +€17,641
up €17,641, from -€11,075 to €6,566
- Depreciation -€977
down €977 (-16.9%), from €5,785 to €4,809
- Financial charges -€584
down €584 (-16.7%), from €3,508 to €2,924
- Other operating charges -€265
down €265 (-14.7%), from €1,799 to €1,534
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 | €49,075 | €39,596 | -€9,479 | -19.3% |
| Fixed assets | 21/28 | €16,207 | €9,571 | -€6,636 | -40.9% |
| Tangible fixed assets | 22/27 | €16,207 | €9,571 | -€6,636 | -40.9% |
| Land and buildings | 22 | €394 | €200 | -€194 | -49.3% |
| Plant, machinery and equipment | 23 | €1,953 | €1,364 | -€589 | -30.1% |
| Furniture and vehicles | 24 | €13,860 | €8,007 | -€5,853 | -42.2% |
| Current assets | 29/58 | €32,868 | €30,025 | -€2,843 | -8.6% |
| Amounts receivable within one year | 40/41 | €1,169 | €812 | -€357 | -30.5% |
| Trade receivables | 40 | - | €800 | +€800 | |
| Other amounts receivable | 41 | €1,169 | €12 | -€1,157 | -99.0% |
| Cash at bank and in hand | 54/58 | €30,811 | €28,201 | -€2,610 | -8.5% |
| Deferred charges and accrued income | 490/1 | €888 | €1,012 | +€124 | +13.9% |
| Total equity and liabilities | 10/49 | €49,075 | €39,596 | -€9,479 | -19.3% |
| Equity | 10/15 | €13,470 | €8,424 | -€5,045 | -37.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,633 | €12,633 | = | 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% |
| Distributable reserves | 133 | €10,773 | €10,773 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,763 | -€22,808 | -€5,045 | -28.4% |
| Amounts payable | 17/49 | €35,605 | €31,172 | -€4,433 | -12.5% |
| Amounts payable after more than one year | 17 | €2,240 | - | -€2,240 | |
| Financial debts | 170/4 | €2,240 | - | -€2,240 | |
| Amounts payable within one year | 42/48 | €33,365 | €31,172 | -€2,194 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €4,301 | €2,240 | -€2,061 | -47.9% |
| Trade debts | 44 | €4,634 | €2,999 | -€1,634 | -35.3% |
| Suppliers | 440/4 | €4,634 | €2,999 | -€1,634 | -35.3% |
| Taxes, remuneration and social security | 45 | €702 | €668 | -€34 | -4.9% |
| Taxes | 450/3 | €702 | €668 | -€34 | -4.9% |
| Other amounts payable | 47/48 | €23,729 | €25,265 | +€1,536 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,785 | €4,809 | -€977 | -16.9% |
| Other operating charges | 640/8 | €1,799 | €1,534 | -€265 | -14.7% |
| Non-recurring operating charges | 66A | €133 | €1,827 | +€1,694 | +1,269% |
| Gross operating margin | 9900 | -€11,075 | €6,566 | +€17,641 | |
| Operating profit (loss) | 9901 | -€18,792 | -€1,604 | +€17,188 | +91.5% |
| Financial income | 75/76B | €102 | €191 | +€89 | +87.2% |
| Recurring financial income | 75 | €102 | €191 | +€89 | +87.2% |
| Financial charges | 65/66B | €3,508 | €2,924 | -€584 | -16.7% |
| Recurring financial charges | 65 | €3,508 | €2,924 | -€584 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,198 | -€4,337 | +€17,862 | +80.5% |
| Income taxes | 67/77 | €733 | €709 | -€24 | -3.3% |
| Profit (loss) for the period | 9904 | -€22,931 | -€5,045 | +€17,886 | +78.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,931 | -€5,045 | +€17,886 | +78.0% |
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 20 October 2026 via checked.be.