Lineage BE TRS: 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.
Lineage BE TRS
Largest movements
- Receivables within one year +€895,382
up €895,382 (+38.1%), from €2.3m to €3.2m
- Tangible fixed assets +€166,974
up €166,974 (+16.6%), from €1.0m to €1.2m
of which Plant, machinery and equipment: +€256,300
- Short-term financial debts +€944,613
up €944,613 (+15.1%), from €6.2m to €7.2m
- Other debts +€197,866
up €197,866 (+55.9%), from €353,998 to €551,864
- Profit (loss) carried forward -€101,563
down €101,563 (-1.3%), from -€7.9m to -€8.0m
- Turnover +€478,261
up €478,261 (+8.0%), from €5.9m to €6.4m
- Services and other goods +€302,050
up €302,050 (+5.4%), from €5.6m to €5.9m
- Depreciation +€137,665
up €137,665 (+51.0%), from €269,848 to €407,513
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,994,534 | €10,075,360 | +€1.1m | +12.0% |
| Fixed assets | 21/28 | €6,647,518 | €6,832,963 | +€185,444 | +2.8% |
| Intangible fixed assets | 21 | - | €18,470 | +€18,470 | |
| Tangible fixed assets | 22/27 | €1,004,711 | €1,171,685 | +€166,974 | +16.6% |
| Plant, machinery and equipment | 23 | €9,467 | €265,767 | +€256,300 | +2,707% |
| Furniture and vehicles | 24 | €995,244 | €871,225 | -€124,020 | -12.5% |
| Assets under construction and advance payments | 27 | - | €34,693 | +€34,693 | |
| Financial fixed assets | 28 | €5,642,807 | €5,642,807 | = | 0.0% |
| Affiliated companies | 280/1 | €5,642,807 | €5,642,807 | = | 0.0% |
| Participating interests | 280 | €5,642,807 | €5,642,807 | = | 0.0% |
| Current assets | 29/58 | €2,347,015 | €3,242,397 | +€895,382 | +38.1% |
| Amounts receivable within one year | 40/41 | €2,347,015 | €3,242,397 | +€895,382 | +38.1% |
| Other amounts receivable | 41 | €2,347,015 | €3,242,397 | +€895,382 | +38.1% |
| Total equity and liabilities | 10/49 | €8,994,534 | €10,075,360 | +€1.1m | +12.0% |
| Equity | 10/15 | €2,375,510 | €2,273,948 | -€101,563 | -4.3% |
| Contributions | 10/11 | €10,250,001 | €10,250,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,874,491 | -€7,976,053 | -€101,563 | -1.3% |
| Amounts payable | 17/49 | €6,619,023 | €7,801,412 | +€1.2m | +17.9% |
| Amounts payable within one year | 42/48 | €6,618,472 | €7,738,228 | +€1.1m | +16.9% |
| Financial debts | 43 | €6,241,751 | €7,186,364 | +€944,613 | +15.1% |
| Credit institutions | 430/8 | €6,241,751 | €7,186,364 | +€944,613 | +15.1% |
| Trade debts | 44 | €22,723 | - | -€22,723 | |
| Suppliers | 440/4 | €22,723 | - | -€22,723 | |
| Other amounts payable | 47/48 | €353,998 | €551,864 | +€197,866 | +55.9% |
| Accrued charges and deferred income | 492/3 | €551 | €63,184 | +€62,633 | +11,361% |
| Operating income | 70/76A | €5,942,008 | €6,420,269 | +€478,261 | +8.0% |
| Turnover | 70 | €5,942,008 | €6,420,269 | +€478,261 | +8.0% |
| Operating charges | 60/66A | €5,868,926 | €6,315,195 | +€446,269 | +7.6% |
| Services and other goods | 61 | €5,599,078 | €5,901,128 | +€302,050 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €269,848 | €407,513 | +€137,665 | +51.0% |
| Other operating charges | 640/8 | - | €6,555 | +€6,555 | |
| Operating profit (loss) | 9901 | €73,083 | €105,074 | +€31,992 | +43.8% |
| Financial income | 75/76B | - | €593 | +€593 | |
| Recurring financial income | 75 | - | €593 | +€593 | |
| Other financial income | 752/9 | - | €593 | +€593 | |
| Financial charges | 65/66B | €263,097 | €207,230 | -€55,867 | -21.2% |
| Recurring financial charges | 65 | €263,097 | €207,230 | -€55,867 | -21.2% |
| Debt charges | 650 | €262,360 | €205,953 | -€56,407 | -21.5% |
| Other financial charges | 652/9 | €737 | €1,277 | +€540 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | -€190,014 | -€101,563 | +€88,452 | +46.5% |
| Income taxes | 67/77 | €91 | - | -€91 | |
| Taxes | 670/3 | €91 | - | -€91 | |
| Profit (loss) for the period | 9904 | -€190,105 | -€101,563 | +€88,543 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€190,105 | -€101,563 | +€88,543 | +46.6% |
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 27 October 2026 via checked.be.