Linea Lin: 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 Lin
Largest movements
- Cash -€6,599
down €6,599 (-14.8%), from €44,731 to €38,132
mainly Debts after one year (-€14,318) and Other debts (-€6,142)
- Tangible fixed assets -€5,516
down €5,516 (-3.9%), from €142,233 to €136,718
of which Land and buildings: -€6,467
- Debts after one year -€14,318
down €14,318 (-16.8%), from €85,369 to €71,051
- Other debts -€6,142
down €6,142 (-16.1%), from €38,107 to €31,966
- Trade debts -€4,089
down €4,089 (-53.1%), from €7,699 to €3,609
- Reserves +€3,991
up €3,991 (+3.2%), from €123,131 to €127,122
of which Distributable reserves: +€3,991
- Financial charges -€1,615
down €1,615 (-17.4%), from €9,259 to €7,645
- Gross operating margin +€1,376
up €1,376 (+3.2%), from €43,311 to €44,687
- Taxes +€1,283
up €1,283 (+76.4%), from €1,679 to €2,963
- Write-downs -€453
down €453 (-2.2%), from €20,470 to €20,017
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 | €297,197 | €281,218 | -€15,980 | -5.4% |
| Fixed assets | 21/28 | €142,233 | €136,718 | -€5,516 | -3.9% |
| Tangible fixed assets | 22/27 | €142,233 | €136,718 | -€5,516 | -3.9% |
| Land and buildings | 22 | €140,498 | €134,031 | -€6,467 | -4.6% |
| Plant, machinery and equipment | 23 | €0 | €2,208 | +€2,208 | |
| Furniture and vehicles | 24 | €1,735 | €478 | -€1,257 | -72.4% |
| Current assets | 29/58 | €154,964 | €144,500 | -€10,464 | -6.8% |
| Stocks and contracts in progress | 3 | €107,630 | €105,255 | -€2,375 | -2.2% |
| Stocks | 30/36 | €107,630 | €105,255 | -€2,375 | -2.2% |
| Amounts receivable within one year | 40/41 | €1,886 | €338 | -€1,548 | -82.1% |
| Other amounts receivable | 41 | €1,886 | €338 | -€1,548 | -82.1% |
| Cash at bank and in hand | 54/58 | €44,731 | €38,132 | -€6,599 | -14.8% |
| Deferred charges and accrued income | 490/1 | €717 | €775 | +€58 | +8.0% |
| Total equity and liabilities | 10/49 | €297,197 | €281,218 | -€15,980 | -5.4% |
| Equity | 10/15 | €143,131 | €147,122 | +€3,991 | +2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €123,131 | €127,122 | +€3,991 | +3.2% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €123,131 | €127,122 | +€3,991 | +3.2% |
| Amounts payable | 17/49 | €154,066 | €134,096 | -€19,970 | -13.0% |
| Amounts payable after more than one year | 17 | €85,369 | €71,051 | -€14,318 | -16.8% |
| Financial debts | 170/4 | €85,369 | €71,051 | -€14,318 | -16.8% |
| Amounts payable within one year | 42/48 | €66,852 | €59,363 | -€7,489 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €13,722 | €14,318 | +€596 | +4.3% |
| Trade debts | 44 | €7,699 | €3,609 | -€4,089 | -53.1% |
| Suppliers | 440/4 | €7,699 | €3,609 | -€4,089 | -53.1% |
| Taxes, remuneration and social security | 45 | €7,324 | €9,470 | +€2,146 | +29.3% |
| Taxes | 450/3 | €7,324 | €9,470 | +€2,146 | +29.3% |
| Other amounts payable | 47/48 | €38,107 | €31,966 | -€6,142 | -16.1% |
| Accrued charges and deferred income | 492/3 | €1,846 | €3,683 | +€1,837 | +99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | €8,016 | +€15 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,470 | €20,017 | -€453 | -2.2% |
| Other operating charges | 640/8 | €2,167 | €2,158 | -€10 | -0.4% |
| Gross operating margin | 9900 | €43,311 | €44,687 | +€1,376 | +3.2% |
| Operating profit (loss) | 9901 | €12,673 | €14,497 | +€1,823 | +14.4% |
| Financial income | 75/76B | €36 | €102 | +€66 | +183.3% |
| Recurring financial income | 75 | €36 | €102 | +€66 | +183.3% |
| Financial charges | 65/66B | €9,259 | €7,645 | -€1,615 | -17.4% |
| Recurring financial charges | 65 | €9,259 | €7,645 | -€1,615 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €3,450 | €6,953 | +€3,504 | +101.6% |
| Income taxes | 67/77 | €1,679 | €2,963 | +€1,283 | +76.4% |
| Profit (loss) for the period | 9904 | €1,770 | €3,991 | +€2,220 | +125.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,770 | €3,991 | +€2,220 | +125.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.