LINIANE: 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.
LINIANE
Largest movements
- Receivables within one year -€35,041
down €35,041 (-97.3%), from €36,003 to €962
of which Trade receivables: -€35,045
- Trade debts -€30,508
down €30,508 (-75.9%), from €40,200 to €9,692
- Profit (loss) carried forward -€9,697
down €9,697 (-9.9%), from -€97,614 to -€107,311
- Other debts +€6,012
up €6,012 (+7.5%), from €80,033 to €86,045
- Accrued charges and deferred income +€1,037
up €1,037 (+433.9%), from €239 to €1,276
- Short-term financial debts -€938
down €938 (-13.0%), from €7,236 to €6,298
- Gross operating margin -€6,409
down €6,409 (-5127.2%), from -€125 to -€6,534
- Other operating charges -€1,239
down €1,239 (-74.5%), from €1,664 to €425
- Financial charges +€691
up €691 (+43.3%), from €1,596 to €2,287
- Depreciation +€189
up €189 (+65.6%), from €288 to €477
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 | €39,982 | €5,440 | -€34,542 | -86.4% |
| Fixed assets | 21/28 | €769 | €1,132 | +€363 | +47.2% |
| Tangible fixed assets | 22/27 | €769 | €1,132 | +€363 | +47.2% |
| Plant, machinery and equipment | 23 | €769 | €383 | -€386 | -50.2% |
| Furniture and vehicles | 24 | - | €749 | +€749 | |
| Current assets | 29/58 | €39,213 | €4,308 | -€34,905 | -89.0% |
| Amounts receivable within one year | 40/41 | €36,003 | €962 | -€35,041 | -97.3% |
| Trade receivables | 40 | €35,999 | €954 | -€35,045 | -97.3% |
| Other amounts receivable | 41 | €4 | €8 | +€4 | +100.0% |
| Cash at bank and in hand | 54/58 | €2,903 | €3,266 | +€363 | +12.5% |
| Deferred charges and accrued income | 490/1 | €307 | €80 | -€227 | -73.9% |
| Total equity and liabilities | 10/49 | €39,982 | €5,440 | -€34,542 | -86.4% |
| Equity | 10/15 | -€91,414 | -€101,111 | -€9,697 | -10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,614 | -€107,311 | -€9,697 | -9.9% |
| Amounts payable | 17/49 | €131,396 | €106,551 | -€24,845 | -18.9% |
| Amounts payable within one year | 42/48 | €131,157 | €105,275 | -€25,882 | -19.7% |
| Financial debts | 43 | €7,236 | €6,298 | -€938 | -13.0% |
| Credit institutions | 430/8 | €7,236 | €6,298 | -€938 | -13.0% |
| Trade debts | 44 | €40,200 | €9,692 | -€30,508 | -75.9% |
| Suppliers | 440/4 | €40,200 | €9,692 | -€30,508 | -75.9% |
| Taxes, remuneration and social security | 45 | €3,688 | €3,240 | -€448 | -12.1% |
| Taxes | 450/3 | €3,688 | €3,240 | -€448 | -12.1% |
| Other amounts payable | 47/48 | €80,033 | €86,045 | +€6,012 | +7.5% |
| Accrued charges and deferred income | 492/3 | €239 | €1,276 | +€1,037 | +433.9% |
| Non-recurring operating income | 76A | €6,864 | €1,548 | -€5,316 | -77.4% |
| Remuneration, social security and pensions | 62 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €288 | €477 | +€189 | +65.6% |
| Other operating charges | 640/8 | €1,664 | €425 | -€1,239 | -74.5% |
| Gross operating margin | 9900 | -€125 | -€6,534 | -€6,409 | -5127.2% |
| Operating profit (loss) | 9901 | -€2,079 | -€7,436 | -€5,357 | -257.7% |
| Financial income | 75/76B | €3 | €26 | +€23 | +766.7% |
| Recurring financial income | 75 | €3 | €26 | +€23 | +766.7% |
| Financial charges | 65/66B | €1,596 | €2,287 | +€691 | +43.3% |
| Recurring financial charges | 65 | €1,596 | €2,287 | +€691 | +43.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,672 | -€9,697 | -€6,025 | -164.1% |
| Profit (loss) for the period | 9904 | -€3,672 | -€9,697 | -€6,025 | -164.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,672 | -€9,697 | -€6,025 | -164.1% |
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 8 October 2026 via checked.be.