LINEVIS: 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.
LINEVIS
Largest movements
- Cash +€61,270
up €61,270 (+80.8%), from €75,783 to €137,052
mainly Other debts (+€120,755) and Net result for the year (+€94,318)
- Tangible fixed assets -€16,915
down €16,915 (-37.1%), from €45,579 to €28,664
of which Furniture and vehicles: -€18,469
- Receivables within one year -€3,716
down €3,716 (-18.8%), from €19,723 to €16,008
of which Trade receivables: -€19,722
- Other debts +€120,755
up €120,755 (+20328.4%), from €594 to €121,349
- Profit (loss) carried forward -€83,040
down €83,040 (-100.0%), from €83,040 to €0
- Tax, wage and social debts +€18,205
up €18,205 (+45.0%), from €40,423 to €58,628
- Debts after one year -€7,312
down €7,312 (-100.0%), from €7,312 to €0
- Current portion of long-term debt -€5,051
down €5,051 (-100.0%), from €5,051 to €0
- Gross operating margin +€27,567
up €27,567 (+26.5%), from €104,184 to €131,751
- Depreciation -€4,941
down €4,941 (-33.7%), from €14,665 to €9,724
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 | €142,629 | €183,461 | +€40,832 | +28.6% |
| Fixed assets | 21/28 | €45,579 | €28,664 | -€16,915 | -37.1% |
| Tangible fixed assets | 22/27 | €45,579 | €28,664 | -€16,915 | -37.1% |
| Furniture and vehicles | 24 | €27,466 | €8,996 | -€18,469 | -67.2% |
| Other tangible fixed assets | 26 | €18,114 | €19,668 | +€1,554 | +8.6% |
| Current assets | 29/58 | €97,050 | €154,797 | +€57,747 | +59.5% |
| Amounts receivable within one year | 40/41 | €19,723 | €16,008 | -€3,716 | -18.8% |
| Trade receivables | 40 | €19,722 | €0 | -€19,722 | -100.0% |
| Other amounts receivable | 41 | €2 | €16,008 | +€16,006 | +909433.0% |
| Cash at bank and in hand | 54/58 | €75,783 | €137,052 | +€61,270 | +80.8% |
| Deferred charges and accrued income | 490/1 | €1,544 | €1,737 | +€193 | +12.5% |
| Total equity and liabilities | 10/49 | €142,629 | €183,461 | +€40,832 | +28.6% |
| Equity | 10/15 | €86,040 | €3,000 | -€83,040 | -96.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,040 | €0 | -€83,040 | -100.0% |
| Amounts payable | 17/49 | €56,589 | €180,461 | +€123,873 | +218.9% |
| Amounts payable after more than one year | 17 | €7,312 | €0 | -€7,312 | -100.0% |
| Financial debts | 170/4 | €7,312 | €0 | -€7,312 | -100.0% |
| Amounts payable within one year | 42/48 | €49,250 | €180,461 | +€131,212 | +266.4% |
| Current portion of amounts payable after more than one year | 42 | €5,051 | €0 | -€5,051 | -100.0% |
| Trade debts | 44 | €3,182 | €485 | -€2,697 | -84.8% |
| Suppliers | 440/4 | €3,182 | €485 | -€2,697 | -84.8% |
| Taxes, remuneration and social security | 45 | €40,423 | €58,628 | +€18,205 | +45.0% |
| Taxes | 450/3 | €40,423 | €58,628 | +€18,205 | +45.0% |
| Other amounts payable | 47/48 | €594 | €121,349 | +€120,755 | +20328.4% |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100.0% |
| Non-recurring operating income | 76A | - | €1,507 | +€1,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,665 | €9,724 | -€4,941 | -33.7% |
| Other operating charges | 640/8 | €701 | €401 | -€300 | -42.8% |
| Gross operating margin | 9900 | €104,184 | €131,751 | +€27,567 | +26.5% |
| Operating profit (loss) | 9901 | €88,818 | €121,626 | +€32,808 | +36.9% |
| Financial income | 75/76B | €0 | €14 | +€14 | |
| Recurring financial income | 75 | €0 | €14 | +€14 | |
| Financial charges | 65/66B | €436 | €330 | -€106 | -24.3% |
| Recurring financial charges | 65 | €436 | €330 | -€106 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €88,382 | €121,310 | +€32,928 | +37.3% |
| Income taxes | 67/77 | €26,366 | €26,992 | +€626 | +2.4% |
| Profit (loss) for the period | 9904 | €62,016 | €94,318 | +€32,302 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,016 | €94,318 | +€32,302 | +52.1% |
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 9 October 2026 via checked.be.