LINEATRADE: 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.
LINEATRADE
Largest movements
- Tangible fixed assets -€11,592
down €11,592 (-2.3%), from €506,612 to €495,020
of which Land and buildings: -€15,584
- Receivables within one year +€7,232
up €7,232 (+106%), from €6,827 to €14,059
- Deferred charges and accrued income -€6,156
down €6,156 (-36.6%), from €16,810 to €10,654
- Other debts -€12,371
down €12,371 (-7.1%), from €173,391 to €161,020
- Reserves +€6,300
up €6,300 (+2.1%), from €307,086 to €313,385
- Debts after one year -€6,028
down €6,028 (-81.4%), from €7,407 to €1,379
- Staff costs +€9,804
up €9,804 (+17.1%), from €57,474 to €67,278
- Gross operating margin +€8,851
up €8,851 (+9.3%), from €94,969 to €103,821
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 | €534,439 | €521,403 | -€13,036 | -2.4% |
| Fixed assets | 21/28 | €506,612 | €495,020 | -€11,592 | -2.3% |
| Tangible fixed assets | 22/27 | €506,612 | €495,020 | -€11,592 | -2.3% |
| Land and buildings | 22 | €494,954 | €479,371 | -€15,584 | -3.1% |
| Plant, machinery and equipment | 23 | €4,068 | €4,711 | +€643 | +15.8% |
| Furniture and vehicles | 24 | €7,590 | €10,937 | +€3,348 | +44.1% |
| Current assets | 29/58 | €27,827 | €26,384 | -€1,444 | -5.2% |
| Amounts receivable within one year | 40/41 | €6,827 | €14,059 | +€7,232 | +106% |
| Other amounts receivable | 41 | €6,827 | €14,059 | +€7,232 | +106% |
| Cash at bank and in hand | 54/58 | €4,191 | €1,671 | -€2,520 | -60.1% |
| Deferred charges and accrued income | 490/1 | €16,810 | €10,654 | -€6,156 | -36.6% |
| Total equity and liabilities | 10/49 | €534,439 | €521,403 | -€13,036 | -2.4% |
| Equity | 10/15 | €325,686 | €331,985 | +€6,300 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €307,086 | €313,385 | +€6,300 | +2.1% |
| Distributable reserves | 133 | €307,086 | €313,385 | +€6,300 | +2.1% |
| Amounts payable | 17/49 | €208,754 | €189,418 | -€19,336 | -9.3% |
| Amounts payable after more than one year | 17 | €7,407 | €1,379 | -€6,028 | -81.4% |
| Financial debts | 170/4 | €7,407 | €1,379 | -€6,028 | -81.4% |
| Amounts payable within one year | 42/48 | €201,347 | €188,039 | -€13,307 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €5,926 | €6,028 | +€102 | +1.7% |
| Financial debts | 43 | - | €401 | +€401 | |
| Credit institutions | 430/8 | - | €401 | +€401 | |
| Trade debts | 44 | €15,504 | €13,810 | -€1,694 | -10.9% |
| Suppliers | 440/4 | €15,504 | €13,810 | -€1,694 | -10.9% |
| Taxes, remuneration and social security | 45 | €6,526 | €6,780 | +€253 | +3.9% |
| Taxes | 450/3 | €4,019 | €4,273 | +€253 | +6.3% |
| Remuneration and social security | 454/9 | €2,507 | €2,507 | = | 0.0% |
| Other amounts payable | 47/48 | €173,391 | €161,020 | -€12,371 | -7.1% |
| Remuneration, social security and pensions | 62 | €57,474 | €67,278 | +€9,804 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,455 | €21,839 | +€384 | +1.8% |
| Other operating charges | 640/8 | €3,115 | €2,715 | -€399 | -12.8% |
| Gross operating margin | 9900 | €94,969 | €103,821 | +€8,851 | +9.3% |
| Operating profit (loss) | 9901 | €12,926 | €11,989 | -€937 | -7.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €2,472 | €2,337 | -€135 | -5.5% |
| Recurring financial charges | 65 | €2,472 | €2,337 | -€135 | -5.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €10,454 | €9,652 | -€802 | -7.7% |
| Income taxes | 67/77 | €3,219 | €3,352 | +€133 | +4.1% |
| Profit (loss) for the period | 9904 | €7,236 | €6,300 | -€936 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,236 | €6,300 | -€936 | -12.9% |
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 24 October 2026 via checked.be.