LINIJOTI: 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.
LINIJOTI
Largest movements
- Receivables within one year +€168,466
up €168,466 (+504.9%), from €33,365 to €201,830
of which Trade receivables: +€150,833
- Stocks and contracts -€40,000
no longer reported in 2024 (was €40,000)
- Cash -€23,004
no longer reported in 2024 (was €23,004)
mainly Receivables within one year (-€168,466) and Net result for the year (-€36,912)
- Trade debts +€107,568
up €107,568 (+132.4%), from €81,227 to €188,795
- Profit (loss) carried forward -€36,912
down €36,912 (-64.9%), from -€56,872 to -€93,784
- Tax, wage and social debts +€26,356
up €26,356 (+179.4%), from €14,691 to €41,047
of which Remuneration and social security: +€16,974
- Accrued charges and deferred income +€6,879
up €6,879 (+1304.8%), from €527 to €7,406
- Gross operating margin -€91,821
down €91,821 (-95.6%), from €96,065 to €4,245
- Staff costs -€57,191
down €57,191 (-58.9%), from €97,050 to €39,858
- Other operating charges -€12,417
down €12,417 (-91.7%), from €13,541 to €1,124
- Depreciation -€7,019
no longer reported in 2024 (was €7,019)
From the 2023 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €124,481 | €229,943 | +€105,462 | +84.7% |
| Fixed assets | 21/28 | €23,679 | €23,679 | = | 0.0% |
| Intangible fixed assets | 21 | €12,000 | €12,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,316 | €11,316 | = | 0.0% |
| Plant, machinery and equipment | 23 | €11,316 | €11,316 | = | 0.0% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €100,802 | €206,264 | +€105,462 | +104.6% |
| Stocks and contracts in progress | 3 | €40,000 | - | -€40,000 | |
| Stocks | 30/36 | €40,000 | - | -€40,000 | |
| Amounts receivable within one year | 40/41 | €33,365 | €201,830 | +€168,466 | +504.9% |
| Trade receivables | 40 | €30,485 | €181,318 | +€150,833 | +494.8% |
| Other amounts receivable | 41 | €2,879 | €20,512 | +€17,633 | +612.4% |
| Cash at bank and in hand | 54/58 | €23,004 | - | -€23,004 | |
| Deferred charges and accrued income | 490/1 | €4,434 | €4,434 | = | 0.0% |
| Total equity and liabilities | 10/49 | €124,481 | €229,943 | +€105,462 | +84.7% |
| Equity | 10/15 | -€31,197 | -€68,109 | -€36,912 | -118.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,475 | €19,475 | = | 0.0% |
| Non-distributable reserves | 130/1 | €875 | €875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €875 | €875 | = | 0.0% |
| Distributable reserves | 133 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,872 | -€93,784 | -€36,912 | -64.9% |
| Amounts payable | 17/49 | €155,678 | €298,052 | +€142,374 | +91.5% |
| Amounts payable within one year | 42/48 | €155,151 | €290,647 | +€135,496 | +87.3% |
| Trade debts | 44 | €81,227 | €188,795 | +€107,568 | +132.4% |
| Suppliers | 440/4 | €81,227 | €188,795 | +€107,568 | +132.4% |
| Taxes, remuneration and social security | 45 | €14,691 | €41,047 | +€26,356 | +179.4% |
| Taxes | 450/3 | - | €9,381 | +€9,381 | |
| Remuneration and social security | 454/9 | €14,691 | €31,666 | +€16,974 | +115.5% |
| Other amounts payable | 47/48 | €59,233 | €60,805 | +€1,571 | +2.7% |
| Accrued charges and deferred income | 492/3 | €527 | €7,406 | +€6,879 | +1304.8% |
| Remuneration, social security and pensions | 62 | €97,050 | €39,858 | -€57,191 | -58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,019 | - | -€7,019 | |
| Other operating charges | 640/8 | €13,541 | €1,124 | -€12,417 | -91.7% |
| Gross operating margin | 9900 | €96,065 | €4,245 | -€91,821 | -95.6% |
| Operating profit (loss) | 9901 | -€21,545 | -€36,738 | -€15,193 | -70.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €457 | €175 | -€283 | -61.8% |
| Recurring financial charges | 65 | €457 | €175 | -€283 | -61.8% |
| Profit (loss) for the period before taxes | 9903 | -€22,001 | -€36,912 | -€14,911 | -67.8% |
| Profit (loss) for the period | 9904 | -€22,001 | -€36,912 | -€14,911 | -67.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,001 | -€36,912 | -€14,911 | -67.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.