Linéart Concept: 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.
Linéart Concept
Largest movements
- Cash +€53,592
up €53,592 (+154%), from €34,857 to €88,448
mainly Net result for the year (+€49,473) and Trade debts (+€16,995)
- Receivables within one year +€19,132
up €19,132 (+32.3%), from €59,213 to €78,346
of which Other amounts receivable: +€23,183
- Tangible fixed assets +€9,333
up €9,333 (+406%), from €2,298 to €11,632
- Profit (loss) carried forward +€49,473
up €49,473 (+66.6%), from €74,330 to €123,803
- Trade debts +€16,995
new in 2025: €16,995
- Tax, wage and social debts +€15,097
up €15,097 (+123%), from €12,280 to €27,377
of which Taxes: +€15,097
- Gross operating margin +€52,030
up €52,030 (+261%), from €19,906 to €71,936
- Taxes +€14,849
up €14,849 (+324%), from €4,589 to €19,437
- Other operating charges +€794
up €794 (+138%), from €573 to €1,367
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 | €96,861 | €178,425 | +€81,565 | +84.2% |
| Fixed assets | 21/28 | €2,298 | €11,632 | +€9,333 | +406% |
| Tangible fixed assets | 22/27 | €2,298 | €11,632 | +€9,333 | +406% |
| Furniture and vehicles | 24 | €2,298 | €11,632 | +€9,333 | +406% |
| Current assets | 29/58 | €94,562 | €166,794 | +€72,232 | +76.4% |
| Amounts receivable within one year | 40/41 | €59,213 | €78,346 | +€19,132 | +32.3% |
| Trade receivables | 40 | €32,052 | €28,001 | -€4,051 | -12.6% |
| Other amounts receivable | 41 | €27,161 | €50,344 | +€23,183 | +85.4% |
| Cash at bank and in hand | 54/58 | €34,857 | €88,448 | +€53,592 | +154% |
| Deferred charges and accrued income | 490/1 | €493 | - | -€493 | |
| Total equity and liabilities | 10/49 | €96,861 | €178,425 | +€81,565 | +84.2% |
| Equity | 10/15 | €82,390 | €131,863 | +€49,473 | +60.0% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,330 | €123,803 | +€49,473 | +66.6% |
| Provisions and deferred taxes | 16 | €2,190 | €2,190 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,190 | €2,190 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,190 | €2,190 | = | 0.0% |
| Amounts payable | 17/49 | €12,280 | €44,372 | +€32,092 | +261% |
| Amounts payable within one year | 42/48 | €12,280 | €44,372 | +€32,092 | +261% |
| Trade debts | 44 | - | €16,995 | +€16,995 | |
| Suppliers | 440/4 | - | €16,995 | +€16,995 | |
| Taxes, remuneration and social security | 45 | €12,280 | €27,377 | +€15,097 | +123% |
| Taxes | 450/3 | €9,560 | €24,657 | +€15,097 | +158% |
| Remuneration and social security | 454/9 | €2,720 | €2,720 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,167 | €1,167 | -€0 | 0.0% |
| Other operating charges | 640/8 | €573 | €1,367 | +€794 | +138% |
| Gross operating margin | 9900 | €19,906 | €71,936 | +€52,030 | +261% |
| Operating profit (loss) | 9901 | €18,165 | €69,402 | +€51,236 | +282% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €677 | €495 | -€182 | -26.9% |
| Recurring financial charges | 65 | €677 | €495 | -€182 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €17,488 | €68,911 | +€51,423 | +294% |
| Income taxes | 67/77 | €4,589 | €19,437 | +€14,849 | +324% |
| Profit (loss) for the period | 9904 | €12,899 | €49,473 | +€36,574 | +284% |
| Profit (loss) for the period to be appropriated | 9905 | €12,899 | €49,473 | +€36,574 | +284% |
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 22 October 2026 via checked.be.