LINEOS: 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.
LINEOS
Largest movements
- Receivables within one year -€14,294
down €14,294 (-97.7%), from €14,628 to €335
of which Trade receivables: -€11,447
- Tangible fixed assets +€8,203
up €8,203 (+5.3%), from €155,336 to €163,539
- Profit (loss) carried forward -€10,702
new in 2025: -€10,702
- Other debts +€5,650
up €5,650 (+3.8%), from €149,384 to €155,034
- Gross operating margin -€2,039
down €2,039 (-42.3%), from €4,825 to €2,786
- Depreciation +€1,953
up €1,953 (+22.0%), from €8,886 to €10,840
- Other operating charges +€457
up €457 (+25.6%), from €1,780 to €2,237
- Financial charges -€133
down €133 (-24.3%), from €545 to €412
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 | €170,920 | €164,468 | -€6,452 | -3.8% |
| Fixed assets | 21/28 | €156,079 | €163,539 | +€7,459 | +4.8% |
| Tangible fixed assets | 22/27 | €155,336 | €163,539 | +€8,203 | +5.3% |
| Land and buildings | 22 | €155,336 | €163,539 | +€8,203 | +5.3% |
| Financial fixed assets | 28 | €744 | - | -€744 | |
| Current assets | 29/58 | €14,841 | €930 | -€13,911 | -93.7% |
| Amounts receivable within one year | 40/41 | €14,628 | €335 | -€14,294 | -97.7% |
| Trade receivables | 40 | €11,750 | €303 | -€11,447 | -97.4% |
| Other amounts receivable | 41 | €2,878 | €32 | -€2,846 | -98.9% |
| Cash at bank and in hand | 54/58 | €213 | €595 | +€382 | +179.9% |
| Total equity and liabilities | 10/49 | €170,920 | €164,468 | -€6,452 | -3.8% |
| Equity | 10/15 | €15,830 | €5,127 | -€10,702 | -67.6% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €3,435 | €3,435 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,087 | €3,087 | = | 0.0% |
| Distributable reserves | 133 | €348 | €348 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,702 | -€10,702 | |
| Amounts payable | 17/49 | €155,091 | €159,341 | +€4,250 | +2.7% |
| Amounts payable within one year | 42/48 | €153,175 | €158,493 | +€5,318 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €881 | - | -€881 | |
| Financial debts | 43 | €1,959 | €1,959 | = | 0.0% |
| Credit institutions | 430/8 | €1,959 | €1,959 | = | 0.0% |
| Trade debts | 44 | €937 | €1,500 | +€563 | +60.2% |
| Suppliers | 440/4 | €937 | €1,500 | +€563 | +60.2% |
| Taxes, remuneration and social security | 45 | €15 | - | -€15 | |
| Taxes | 450/3 | €15 | - | -€15 | |
| Other amounts payable | 47/48 | €149,384 | €155,034 | +€5,650 | +3.8% |
| Accrued charges and deferred income | 492/3 | €1,916 | €848 | -€1,068 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,886 | €10,840 | +€1,953 | +22.0% |
| Other operating charges | 640/8 | €1,780 | €2,237 | +€457 | +25.6% |
| Gross operating margin | 9900 | €4,825 | €2,786 | -€2,039 | -42.3% |
| Operating profit (loss) | 9901 | -€5,842 | -€10,290 | -€4,448 | -76.2% |
| Financial charges | 65/66B | €545 | €412 | -€133 | -24.3% |
| Recurring financial charges | 65 | €545 | €412 | -€133 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,387 | -€10,702 | -€4,316 | -67.6% |
| Profit (loss) for the period | 9904 | -€6,387 | -€10,702 | -€4,316 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,387 | -€10,702 | -€4,316 | -67.6% |
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 10 October 2026 via checked.be.