LINEA STORE: 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 STORE
Largest movements
- Tangible fixed assets -€29,290
down €29,290 (-18.9%), from €154,852 to €125,562
of which Furniture and vehicles: -€17,800
- Financial fixed assets -€12,214
no longer reported in 2025 (was €12,214)
- Receivables within one year -€8,368
down €8,368 (-27.4%), from €30,501 to €22,134
of which Trade receivables: -€8,490
- Cash -€4,690
down €4,690 (-71.3%), from €6,574 to €1,884
mainly Debts after one year (-€20,527) and Advances received (-€17,833)
- Stocks and contracts +€3,856
up €3,856 (+42.1%), from €9,158 to €13,014
- Debts after one year -€20,527
down €20,527 (-69.9%), from €29,362 to €8,835
- Advances received -€17,833
down €17,833 (-49.9%), from €35,738 to €17,905
- Other debts -€11,134
no longer reported in 2025 (was €11,134)
- Tax, wage and social debts -€5,855
down €5,855 (-30.7%), from €19,046 to €13,191
of which Remuneration and social security: -€4,300
- Profit (loss) carried forward +€2,970
up €2,970 (+21.6%), from €13,721 to €16,691
- Gross operating margin +€25,455
up €25,455 (+42.8%), from €59,425 to €84,879
- Depreciation +€8,726
up €8,726 (+37.5%), from €23,280 to €32,006
- Taxes +€2,116
up €2,116 (+1219.0%), from €174 to €2,290
- Staff costs +€1,368
up €1,368 (+3.3%), from €41,087 to €42,455
- Financial charges +€931
up €931 (+25.2%), from €3,693 to €4,624
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 | €218,367 | €168,198 | -€50,169 | -23.0% |
| Fixed assets | 21/28 | €167,066 | €125,562 | -€41,504 | -24.8% |
| Tangible fixed assets | 22/27 | €154,852 | €125,562 | -€29,290 | -18.9% |
| Plant, machinery and equipment | 23 | €80,016 | €68,526 | -€11,490 | -14.4% |
| Furniture and vehicles | 24 | €74,835 | €57,036 | -€17,800 | -23.8% |
| Financial fixed assets | 28 | €12,214 | - | -€12,214 | |
| Current assets | 29/58 | €51,301 | €42,636 | -€8,665 | -16.9% |
| Stocks and contracts in progress | 3 | €9,158 | €13,014 | +€3,856 | +42.1% |
| Stocks | 30/36 | €9,158 | €13,014 | +€3,856 | +42.1% |
| Amounts receivable within one year | 40/41 | €30,501 | €22,134 | -€8,368 | -27.4% |
| Trade receivables | 40 | €26,615 | €18,125 | -€8,490 | -31.9% |
| Other amounts receivable | 41 | €3,886 | €4,009 | +€123 | +3.2% |
| Cash at bank and in hand | 54/58 | €6,574 | €1,884 | -€4,690 | -71.3% |
| Deferred charges and accrued income | 490/1 | €5,068 | €5,605 | +€537 | +10.6% |
| Total equity and liabilities | 10/49 | €218,367 | €168,198 | -€50,169 | -23.0% |
| Equity | 10/15 | €62,673 | €65,643 | +€2,970 | +4.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €30,359 | €30,359 | = | 0.0% |
| Distributable reserves | 133 | €30,359 | €30,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,721 | €16,691 | +€2,970 | +21.6% |
| Amounts payable | 17/49 | €155,694 | €102,556 | -€53,139 | -34.1% |
| Amounts payable after more than one year | 17 | €29,362 | €8,835 | -€20,527 | -69.9% |
| Financial debts | 170/4 | €29,362 | €8,835 | -€20,527 | -69.9% |
| Amounts payable within one year | 42/48 | €126,333 | €93,721 | -€32,611 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | €25,037 | €24,527 | -€509 | -2.0% |
| Trade debts | 44 | €35,378 | €38,098 | +€2,720 | +7.7% |
| Suppliers | 440/4 | €35,378 | €38,098 | +€2,720 | +7.7% |
| Advances received on contracts in progress | 46 | €35,738 | €17,905 | -€17,833 | -49.9% |
| Taxes, remuneration and social security | 45 | €19,046 | €13,191 | -€5,855 | -30.7% |
| Taxes | 450/3 | €6,364 | €4,809 | -€1,555 | -24.4% |
| Remuneration and social security | 454/9 | €12,682 | €8,382 | -€4,300 | -33.9% |
| Other amounts payable | 47/48 | €11,134 | - | -€11,134 | |
| Remuneration, social security and pensions | 62 | €41,087 | €42,455 | +€1,368 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,280 | €32,006 | +€8,726 | +37.5% |
| Other operating charges | 640/8 | €462 | €1,023 | +€561 | +121.6% |
| Gross operating margin | 9900 | €59,425 | €84,879 | +€25,455 | +42.8% |
| Operating profit (loss) | 9901 | -€5,403 | €9,396 | +€14,800 | |
| Financial income | 75/76B | €1,172 | €488 | -€684 | -58.3% |
| Recurring financial income | 75 | €1,172 | €488 | -€684 | -58.3% |
| Financial charges | 65/66B | €3,693 | €4,624 | +€931 | +25.2% |
| Recurring financial charges | 65 | €3,693 | €4,624 | +€931 | +25.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,925 | €5,260 | +€13,185 | |
| Income taxes | 67/77 | €174 | €2,290 | +€2,116 | +1219.0% |
| Profit (loss) for the period | 9904 | -€8,099 | €2,970 | +€11,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,099 | €2,970 | +€11,069 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.