LINFRAN: 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.
LINFRAN
Largest movements
- Tangible fixed assets -€1,560
down €1,560 (-1.3%), from €121,746 to €120,186
of which Land and buildings: -€1,246
- Other debts -€2,867
down €2,867 (-1.0%), from €276,138 to €273,271
- Gross operating margin +€3,940
up €3,940 (+2135.5%), from €185 to €4,125
- Depreciation -€1,178
down €1,178 (-43.0%), from €2,738 to €1,560
- Other operating charges -€109
down €109 (-7.9%), from €1,386 to €1,276
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 | €122,955 | €121,121 | -€1,834 | -1.5% |
| Fixed assets | 21/28 | €121,746 | €120,186 | -€1,560 | -1.3% |
| Tangible fixed assets | 22/27 | €121,746 | €120,186 | -€1,560 | -1.3% |
| Land and buildings | 22 | €120,699 | €119,453 | -€1,246 | -1.0% |
| Plant, machinery and equipment | 23 | €1,047 | €733 | -€314 | -30.0% |
| Current assets | 29/58 | €1,208 | €935 | -€273 | -22.6% |
| Cash at bank and in hand | 54/58 | €706 | €408 | -€298 | -42.2% |
| Deferred charges and accrued income | 490/1 | €502 | €527 | +€25 | +4.9% |
| Total equity and liabilities | 10/49 | €122,955 | €121,121 | -€1,834 | -1.5% |
| Equity | 10/15 | -€153,801 | -€152,636 | +€1,166 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€173,801 | -€172,636 | +€1,166 | +0.7% |
| Amounts payable | 17/49 | €276,756 | €273,757 | -€2,999 | -1.1% |
| Amounts payable within one year | 42/48 | €276,756 | €273,757 | -€2,999 | -1.1% |
| Trade debts | 44 | €618 | €486 | -€132 | -21.4% |
| Suppliers | 440/4 | €618 | €486 | -€132 | -21.4% |
| Other amounts payable | 47/48 | €276,138 | €273,271 | -€2,867 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,738 | €1,560 | -€1,178 | -43.0% |
| Other operating charges | 640/8 | €1,386 | €1,276 | -€109 | -7.9% |
| Gross operating margin | 9900 | €185 | €4,125 | +€3,940 | +2135.5% |
| Operating profit (loss) | 9901 | -€3,939 | €1,288 | +€5,228 | |
| Financial charges | 65/66B | €109 | €122 | +€14 | +12.6% |
| Recurring financial charges | 65 | €109 | €122 | +€14 | +12.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,048 | €1,166 | +€5,214 | |
| Profit (loss) for the period | 9904 | -€4,048 | €1,166 | +€5,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,048 | €1,166 | +€5,214 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.