LINELLE: what changed
Two fiscal 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.
LINELLE
Largest movements
- Tangible fixed assets -€15,761
down €15,761 (-4.6%), from €339,637 to €323,876
of which Land and buildings: -€13,799
- Other debts -€17,944
down €17,944 (-4.5%), from €394,844 to €376,901
- Gross operating margin +€1,304
up €1,304 (+3.2%), from €41,239 to €42,542
- Financial charges +€768
up €768 (+4.3%), from €18,031 to €18,800
- Other operating charges +€615
up €615 (+10.7%), from €5,751 to €6,366
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 | €358,240 | €339,403 | -€18,837 | -5.3% |
| Fixed assets | 21/28 | €339,793 | €324,032 | -€15,761 | -4.6% |
| Tangible fixed assets | 22/27 | €339,637 | €323,876 | -€15,761 | -4.6% |
| Land and buildings | 22 | €321,339 | €307,540 | -€13,799 | -4.3% |
| Other tangible fixed assets | 26 | €18,298 | €16,336 | -€1,962 | -10.7% |
| Financial fixed assets | 28 | €156 | €156 | = | 0.0% |
| Current assets | 29/58 | €18,447 | €15,371 | -€3,076 | -16.7% |
| Cash at bank and in hand | 54/58 | €17,490 | €14,410 | -€3,080 | -17.6% |
| Deferred charges and accrued income | 490/1 | €957 | €961 | +€4 | +0.4% |
| Total equity and liabilities | 10/49 | €358,240 | €339,403 | -€18,837 | -5.3% |
| Equity | 10/15 | -€41,614 | -€39,998 | +€1,616 | +3.9% |
| Contributions | 10/11 | €158,100 | €158,100 | = | 0.0% |
| Capital | 10 | €158,100 | €158,100 | = | 0.0% |
| Issued capital | 100 | €158,100 | €158,100 | = | 0.0% |
| Reserves | 13 | €22,643 | €22,643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,810 | €15,810 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,810 | €15,810 | = | 0.0% |
| Distributable reserves | 133 | €6,833 | €6,833 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,357 | -€220,742 | +€1,616 | +0.7% |
| Amounts payable | 17/49 | €399,854 | €379,401 | -€20,453 | -5.1% |
| Amounts payable within one year | 42/48 | €399,854 | €379,401 | -€20,453 | -5.1% |
| Trade debts | 44 | €5,010 | €2,501 | -€2,509 | -50.1% |
| Suppliers | 440/4 | €5,010 | €2,501 | -€2,509 | -50.1% |
| Other amounts payable | 47/48 | €394,844 | €376,901 | -€17,944 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,882 | €15,761 | -€121 | -0.8% |
| Other operating charges | 640/8 | €5,751 | €6,366 | +€615 | +10.7% |
| Gross operating margin | 9900 | €41,239 | €42,542 | +€1,304 | +3.2% |
| Operating profit (loss) | 9901 | €19,606 | €20,415 | +€809 | +4.1% |
| Financial charges | 65/66B | €18,031 | €18,800 | +€768 | +4.3% |
| Recurring financial charges | 65 | €18,031 | €18,800 | +€768 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €1,574 | €1,616 | +€41 | +2.6% |
| Profit (loss) for the period | 9904 | €1,574 | €1,616 | +€41 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,574 | €1,616 | +€41 | +2.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.