linea projects: 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 projects
Largest movements
- Receivables within one year +€40,008
up €40,008 (+66.5%), from €60,195 to €100,203
of which Other amounts receivable: +€29,507
- Cash -€35,962
down €35,962 (-94.7%), from €37,994 to €2,032
mainly Other debts (-€187,362) and Receivables within one year (-€40,008)
- Stocks and contracts -€9,550
down €9,550 (-100.0%), from €9,550 to €0
- Tangible fixed assets -€8,916
down €8,916 (-4.9%), from €182,563 to €173,648
of which Furniture and vehicles: -€5,114
- Financial fixed assets +€3,273
up €3,273 (+40.4%), from €8,100 to €11,373
- Profit (loss) carried forward +€187,501
up €187,501 (+537.7%), from €34,873 to €222,375
- Other debts -€187,362
down €187,362 (-100.0%), from €187,362 to €0
- Tax, wage and social debts -€21,006
down €21,006 (-80.0%), from €26,258 to €5,252
of which Remuneration and social security: -€24,522
- Short-term financial debts +€20,000
new in 2025: €20,000
- Debts after one year -€5,901
down €5,901 (-19.8%), from €29,844 to €23,943
- Gross operating margin +€190,275
up €190,275 (+1054.8%), from €18,040 to €208,315
- Staff costs +€3,734
up €3,734 (+194.7%), from €1,918 to €5,652
- Other operating charges +€2,115
up €2,115 (+143.3%), from €1,476 to €3,591
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 | €298,402 | €287,255 | -€11,147 | -3.7% |
| Fixed assets | 21/28 | €190,663 | €185,021 | -€5,643 | -3.0% |
| Tangible fixed assets | 22/27 | €182,563 | €173,648 | -€8,916 | -4.9% |
| Land and buildings | 22 | €162,176 | €158,374 | -€3,801 | -2.3% |
| Furniture and vehicles | 24 | €20,388 | €15,273 | -€5,114 | -25.1% |
| Financial fixed assets | 28 | €8,100 | €11,373 | +€3,273 | +40.4% |
| Current assets | 29/58 | €107,739 | €102,235 | -€5,504 | -5.1% |
| Stocks and contracts in progress | 3 | €9,550 | €0 | -€9,550 | -100.0% |
| Contracts in progress | 37 | €9,550 | €0 | -€9,550 | -100.0% |
| Amounts receivable within one year | 40/41 | €60,195 | €100,203 | +€40,008 | +66.5% |
| Trade receivables | 40 | €55,259 | €65,760 | +€10,501 | +19.0% |
| Other amounts receivable | 41 | €4,936 | €34,443 | +€29,507 | +597.8% |
| Cash at bank and in hand | 54/58 | €37,994 | €2,032 | -€35,962 | -94.7% |
| Total equity and liabilities | 10/49 | €298,402 | €287,255 | -€11,147 | -3.7% |
| Equity | 10/15 | €39,873 | €227,375 | +€187,501 | +470.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,873 | €222,375 | +€187,501 | +537.7% |
| Amounts payable | 17/49 | €258,528 | €59,880 | -€198,648 | -76.8% |
| Amounts payable after more than one year | 17 | €29,844 | €23,943 | -€5,901 | -19.8% |
| Financial debts | 170/4 | €29,844 | €23,943 | -€5,901 | -19.8% |
| Amounts payable within one year | 42/48 | €228,685 | €35,938 | -€192,747 | -84.3% |
| Current portion of amounts payable after more than one year | 42 | €5,194 | €5,457 | +€263 | +5.1% |
| Financial debts | 43 | - | €20,000 | +€20,000 | |
| Credit institutions | 430/8 | - | €20,000 | +€20,000 | |
| Trade debts | 44 | €9,870 | €5,228 | -€4,642 | -47.0% |
| Suppliers | 440/4 | €9,870 | €5,228 | -€4,642 | -47.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,258 | €5,252 | -€21,006 | -80.0% |
| Taxes | 450/3 | €1,736 | €5,252 | +€3,516 | +202.5% |
| Remuneration and social security | 454/9 | €24,522 | €0 | -€24,522 | -100.0% |
| Other amounts payable | 47/48 | €187,362 | €0 | -€187,362 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,918 | €5,652 | +€3,734 | +194.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,916 | €8,916 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,476 | €3,591 | +€2,115 | +143.3% |
| Gross operating margin | 9900 | €18,040 | €208,315 | +€190,275 | +1054.8% |
| Operating profit (loss) | 9901 | €5,730 | €190,156 | +€184,426 | +3218.6% |
| Financial income | 75/76B | - | €1,007 | +€1,007 | |
| Recurring financial income | 75 | - | €1,007 | +€1,007 | |
| Financial charges | 65/66B | €3,851 | €2,946 | -€905 | -23.5% |
| Recurring financial charges | 65 | €3,851 | €2,946 | -€905 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €1,879 | €188,217 | +€186,339 | +9918.2% |
| Income taxes | 67/77 | €1,103 | €716 | -€387 | -35.1% |
| Profit (loss) for the period | 9904 | €776 | €187,501 | +€186,725 | +24059.4% |
| Profit (loss) for the period to be appropriated | 9905 | €776 | €187,501 | +€186,725 | +24059.4% |
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 1 October 2026 via checked.be.