LINEABERTOMANI: 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.
LINEABERTOMANI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€663,649
down €663,649 (-11.5%), from €5.7m to €5.1m
- Profit (loss) carried forward +€374,402
up €374,402 (+2.9%), from €13.1m to €13.5m
- Financial income +€275,217
up €275,217 (+34.4%), from €801,078 to €1.1m
of which Financial income: +€275,217
- Financial charges +€102,193
up €102,193 (+125%), from €81,484 to €183,677
of which Financial charges: +€102,615
- Turnover -€84,047
no longer reported in 2025 (was €84,047)
- Purchases and services -€50,193
down €50,193 (-52.8%), from €95,046 to €44,853
- Gross operating margin -€33,854
down €33,854 (-308%), from -€10,999 to -€44,853
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 | €26,167,159 | €25,899,477 | -€267,682 | -1.0% |
| Fixed assets | 21/28 | €23,542,160 | €23,300,817 | -€241,343 | -1.0% |
| Intangible fixed assets | 21 | €483,334 | €241,991 | -€241,343 | -49.9% |
| Financial fixed assets | 28 | €23,058,826 | €23,058,826 | = | 0.0% |
| Current assets | 29/58 | €2,624,999 | €2,598,660 | -€26,339 | -1.0% |
| Amounts receivable within one year | 40/41 | €2,382,557 | €2,418,355 | +€35,798 | +1.5% |
| Trade receivables | 40 | €768,165 | €527,619 | -€240,546 | -31.3% |
| Other amounts receivable | 41 | €1,614,392 | €1,890,736 | +€276,344 | +17.1% |
| Cash at bank and in hand | 54/58 | €16,431 | €305 | -€16,126 | -98.1% |
| Deferred charges and accrued income | 490/1 | €226,011 | €180,000 | -€46,011 | -20.4% |
| Total equity and liabilities | 10/49 | €26,167,159 | €25,899,477 | -€267,682 | -1.0% |
| Equity | 10/15 | €19,920,105 | €20,294,507 | +€374,402 | +1.9% |
| Contributions | 10/11 | €5,000,000 | €5,000,000 | = | 0.0% |
| Capital | 10 | €5,000,000 | €5,000,000 | = | 0.0% |
| Issued capital | 100 | €5,000,000 | €5,000,000 | = | 0.0% |
| Reserves | 13 | €1,797,612 | €1,797,612 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500,000 | €500,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500,000 | €500,000 | = | 0.0% |
| Distributable reserves | 133 | €1,297,612 | €1,297,612 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,122,493 | €13,496,895 | +€374,402 | +2.9% |
| Amounts payable | 17/49 | €6,247,054 | €5,604,970 | -€642,084 | -10.3% |
| Amounts payable after more than one year | 17 | €5,746,077 | €5,082,428 | -€663,649 | -11.5% |
| Financial debts | 170/4 | €5,746,077 | €5,082,428 | -€663,649 | -11.5% |
| Amounts payable within one year | 42/48 | €400,650 | €522,542 | +€121,892 | +30.4% |
| Financial debts | 43 | €400,650 | €522,542 | +€121,892 | +30.4% |
| Credit institutions | 430/8 | €370,338 | €509,299 | +€138,961 | +37.5% |
| Other loans | 439 | €30,312 | €13,243 | -€17,069 | -56.3% |
| Accrued charges and deferred income | 492/3 | €100,327 | - | -€100,327 | |
| Turnover | 70 | €84,047 | - | -€84,047 | |
| Goods, raw materials, services and sundry goods | 60/61 | €95,046 | €44,853 | -€50,193 | -52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €241,343 | €241,343 | = | 0.0% |
| Other operating charges | 640/8 | - | €999 | +€999 | |
| Non-recurring operating charges | 66A | -€116,347 | €231,021 | +€347,368 | |
| Gross operating margin | 9900 | -€10,999 | -€44,853 | -€33,854 | -308% |
| Operating profit (loss) | 9901 | -€135,995 | -€518,216 | -€382,221 | -281% |
| Financial income | 75/76B | €801,078 | €1,076,295 | +€275,217 | +34.4% |
| Recurring financial income | 75 | €801,078 | €1,076,295 | +€275,217 | +34.4% |
| Non-recurring financial income | 76B | €801,078 | €1,076,295 | +€275,217 | +34.4% |
| Financial charges | 65/66B | €81,484 | €183,677 | +€102,193 | +125% |
| Recurring financial charges | 65 | €80,667 | €183,282 | +€102,615 | +127% |
| Non-recurring financial charges | 66B | €817 | €395 | -€422 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €583,599 | €374,402 | -€209,197 | -35.8% |
| Income taxes | 67/77 | €9,924 | - | -€9,924 | |
| Profit (loss) for the period | 9904 | €573,675 | €374,402 | -€199,273 | -34.7% |
| Profit (loss) for the period to be appropriated | 9905 | €573,675 | €374,402 | -€199,273 | -34.7% |
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 26 October 2026 via checked.be.