Linear Coterie: 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.
Linear Coterie
Largest movements
- Receivables within one year -€10,843
down €10,843 (-78.4%), from €13,833 to €2,990
of which Trade receivables: -€10,505
- Cash +€9,213
up €9,213 (+6550.8%), from €141 to €9,354
mainly Receivables within one year (+€10,843) and Net result for the year (+€3,694)
- Tax, wage and social debts -€2,862
down €2,862 (-49.8%), from €5,746 to €2,884
of which Remuneration and social security: -€2,671
- Reserves +€1,894
up €1,894 (+438.5%), from €432 to €2,326
- Other debts +€1,800
up €1,800, from €0 to €1,800
- Trade debts -€1,562
down €1,562 (-96.1%), from €1,626 to €64
- Short-term financial debts -€864
down €864 (-71.4%), from €1,210 to €346
- Staff costs -€18,461
down €18,461 (-58.9%), from €31,364 to €12,903
- Gross operating margin +€2,874
up €2,874 (+20.7%), from €13,917 to €16,791
- Other operating charges -€198
down €198 (-62.3%), from €318 to €120
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 | €14,014 | €12,420 | -€1,593 | -11.4% |
| Current assets | 29/58 | €14,014 | €12,420 | -€1,593 | -11.4% |
| Amounts receivable within one year | 40/41 | €13,833 | €2,990 | -€10,843 | -78.4% |
| Trade receivables | 40 | €11,352 | €847 | -€10,505 | -92.5% |
| Other amounts receivable | 41 | €2,481 | €2,143 | -€338 | -13.6% |
| Cash at bank and in hand | 54/58 | €141 | €9,354 | +€9,213 | +6550.8% |
| Deferred charges and accrued income | 490/1 | €40 | €77 | +€37 | +91.2% |
| Total equity and liabilities | 10/49 | €14,014 | €12,420 | -€1,593 | -11.4% |
| Equity | 10/15 | €5,432 | €7,326 | +€1,894 | +34.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €432 | €2,326 | +€1,894 | +438.5% |
| Distributable reserves | 133 | €432 | €2,326 | +€1,894 | +438.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,582 | €5,094 | -€3,487 | -40.6% |
| Amounts payable within one year | 42/48 | €8,582 | €5,094 | -€3,487 | -40.6% |
| Financial debts | 43 | €1,210 | €346 | -€864 | -71.4% |
| Credit institutions | 430/8 | €1,210 | €346 | -€864 | -71.4% |
| Trade debts | 44 | €1,626 | €64 | -€1,562 | -96.1% |
| Suppliers | 440/4 | €1,626 | €64 | -€1,562 | -96.1% |
| Taxes, remuneration and social security | 45 | €5,746 | €2,884 | -€2,862 | -49.8% |
| Taxes | 450/3 | €191 | €0 | -€191 | -100.0% |
| Remuneration and social security | 454/9 | €5,555 | €2,884 | -€2,671 | -48.1% |
| Other amounts payable | 47/48 | €0 | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | €31,364 | €12,903 | -€18,461 | -58.9% |
| Other operating charges | 640/8 | €318 | €120 | -€198 | -62.3% |
| Gross operating margin | 9900 | €13,917 | €16,791 | +€2,874 | +20.7% |
| Operating profit (loss) | 9901 | -€17,765 | €3,768 | +€21,533 | |
| Financial income | 75/76B | €40 | €77 | +€37 | +92.1% |
| Recurring financial income | 75 | €40 | €77 | +€37 | +92.1% |
| Financial charges | 65/66B | €99 | €151 | +€53 | +53.5% |
| Recurring financial charges | 65 | €99 | €151 | +€53 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | -€17,824 | €3,694 | +€21,518 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€17,824 | €3,694 | +€21,518 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,824 | €3,694 | +€21,518 |
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 12 October 2026 via checked.be.