LINI: 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.
LINI
Largest movements
- Receivables within one year +€5,561
up €5,561 (+246%), from €2,265 to €7,826
of which Trade receivables: +€4,887
- Tangible fixed assets +€1,869
new in 2024: €1,869
- Cash +€1,018
up €1,018 (+27.5%), from €3,697 to €4,715
- Profit (loss) carried forward +€9,689
up €9,689, from -€6,038 to €3,651
- Other debts -€4,236
down €4,236 (-83.9%), from €5,046 to €810
- Tax, wage and social debts +€3,192
up €3,192 (+646%), from €494 to €3,686
- Trade debts -€198
down €198 (-26.1%), from €760 to €562
- Staff costs +€33,006
new in 2024: €33,006
- Gross operating margin +€32,974
up €32,974 (+463%), from €7,120 to €40,094
- Financial charges -€672
down €672 (-93.5%), from €719 to €47
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,462 | €14,909 | +€8,447 | +131% |
| Fixed assets | 21/28 | €500 | €2,369 | +€1,869 | +374% |
| Tangible fixed assets | 22/27 | - | €1,869 | +€1,869 | |
| Furniture and vehicles | 24 | - | €1,869 | +€1,869 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €5,962 | €12,541 | +€6,579 | +110% |
| Amounts receivable within one year | 40/41 | €2,265 | €7,826 | +€5,561 | +246% |
| Trade receivables | 40 | €30 | €4,917 | +€4,887 | +16,291% |
| Other amounts receivable | 41 | €2,235 | €2,909 | +€674 | +30.1% |
| Cash at bank and in hand | 54/58 | €3,697 | €4,715 | +€1,018 | +27.5% |
| Deferred charges and accrued income | 490/1 | - | €0 | = | |
| Total equity and liabilities | 10/49 | €6,462 | €14,909 | +€8,447 | +131% |
| Equity | 10/15 | €162 | €9,851 | +€9,689 | +5,981% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€6,038 | €3,651 | +€9,689 | |
| Amounts payable | 17/49 | €6,300 | €5,058 | -€1,242 | -19.7% |
| Amounts payable within one year | 42/48 | €6,300 | €5,058 | -€1,242 | -19.7% |
| Trade debts | 44 | €760 | €562 | -€198 | -26.1% |
| Suppliers | 440/4 | €760 | €562 | -€198 | -26.1% |
| Taxes, remuneration and social security | 45 | €494 | €3,686 | +€3,192 | +646% |
| Taxes | 450/3 | €494 | €3,686 | +€3,192 | +646% |
| Other amounts payable | 47/48 | €5,046 | €810 | -€4,236 | -83.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €33,006 | +€33,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €535 | +€105 | +24.4% |
| Other operating charges | 640/8 | €1,403 | €1,119 | -€284 | -20.3% |
| Gross operating margin | 9900 | €7,120 | €40,094 | +€32,974 | +463% |
| Operating profit (loss) | 9901 | €5,287 | €5,433 | +€146 | +2.8% |
| Financial income | 75/76B | €833 | €749 | -€84 | -10.1% |
| Recurring financial income | 75 | €833 | €749 | -€84 | -10.1% |
| Financial charges | 65/66B | €719 | €47 | -€672 | -93.5% |
| Recurring financial charges | 65 | €719 | €47 | -€672 | -93.5% |
| Profit (loss) for the period before taxes | 9903 | €5,401 | €6,135 | +€734 | +13.6% |
| Profit (loss) for the period | 9904 | €5,401 | €6,135 | +€734 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,401 | €6,135 | +€734 | +13.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.