LINILA: 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.
LINILA
Largest movements
- Tangible fixed assets -€13,098
down €13,098 (-12.2%), from €106,969 to €93,871
- Cash -€9,372
down €9,372 (-21.1%), from €44,474 to €35,102
mainly Other debts (-€19,724) and Provisions (-€6,100)
- Receivables within one year -€2,349
no longer reported in 2025 (was €2,349)
- Other debts -€19,724
down €19,724 (-78.9%), from €25,000 to €5,276
- Provisions -€6,100
down €6,100 (-25.0%), from €24,400 to €18,300
- Reserves +€4,159
up €4,159 (+8.4%), from €49,366 to €53,524
of which Distributable reserves: +€16,000
- Tax, wage and social debts -€3,843
down €3,843 (-32.3%), from €11,913 to €8,070
- Gross operating margin +€1,946
up €1,946 (+9.6%), from €20,310 to €22,256
- Taxes +€1,508
up €1,508 (+24.0%), from €6,281 to €7,789
- Financial income -€460
no longer reported in 2025 (was €460)
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 | €153,792 | €128,973 | -€24,819 | -16.1% |
| Fixed assets | 21/28 | €106,969 | €93,871 | -€13,098 | -12.2% |
| Tangible fixed assets | 22/27 | €106,969 | €93,871 | -€13,098 | -12.2% |
| Land and buildings | 22 | €106,969 | €93,871 | -€13,098 | -12.2% |
| Current assets | 29/58 | €46,823 | €35,102 | -€11,721 | -25.0% |
| Amounts receivable within one year | 40/41 | €2,349 | - | -€2,349 | |
| Other amounts receivable | 41 | €2,349 | - | -€2,349 | |
| Cash at bank and in hand | 54/58 | €44,474 | €35,102 | -€9,372 | -21.1% |
| Total equity and liabilities | 10/49 | €153,792 | €128,973 | -€24,819 | -16.1% |
| Equity | 10/15 | €92,076 | €96,926 | +€4,851 | +5.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €49,366 | €53,524 | +€4,159 | +8.4% |
| Tax-exempt reserves | 132 | €47,366 | €35,524 | -€11,841 | -25.0% |
| Distributable reserves | 133 | €2,000 | €18,000 | +€16,000 | +800.0% |
| Profit (loss) carried forward | 14 | €22,710 | €23,402 | +€692 | +3.0% |
| Provisions and deferred taxes | 16 | €24,400 | €18,300 | -€6,100 | -25.0% |
| Deferred taxes | 168 | €24,400 | €18,300 | -€6,100 | -25.0% |
| Amounts payable | 17/49 | €37,316 | €13,746 | -€23,570 | -63.2% |
| Amounts payable within one year | 42/48 | €37,316 | €13,746 | -€23,570 | -63.2% |
| Trade debts | 44 | €403 | €400 | -€3 | -0.8% |
| Suppliers | 440/4 | €403 | €400 | -€3 | -0.8% |
| Taxes, remuneration and social security | 45 | €11,913 | €8,070 | -€3,843 | -32.3% |
| Taxes | 450/3 | €11,913 | €8,070 | -€3,843 | -32.3% |
| Other amounts payable | 47/48 | €25,000 | €5,276 | -€19,724 | -78.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,098 | €13,098 | = | 0.0% |
| Other operating charges | 640/8 | €2,331 | €2,404 | +€73 | +3.1% |
| Gross operating margin | 9900 | €20,310 | €22,256 | +€1,946 | +9.6% |
| Operating profit (loss) | 9901 | €4,881 | €6,754 | +€1,874 | +38.4% |
| Financial income | 75/76B | €460 | - | -€460 | |
| Recurring financial income | 75 | €460 | - | -€460 | |
| Financial charges | 65/66B | €231 | €214 | -€17 | -7.3% |
| Recurring financial charges | 65 | €231 | €214 | -€17 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €5,109 | €6,540 | +€1,431 | +28.0% |
| Transfer from deferred taxes | 780 | €6,100 | €6,100 | = | 0.0% |
| Income taxes | 67/77 | €6,281 | €7,789 | +€1,508 | +24.0% |
| Profit (loss) for the period | 9904 | €4,928 | €4,851 | -€77 | -1.6% |
| Transfer from tax-exempt reserves | 789 | €11,841 | €11,841 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,769 | €16,692 | -€77 | -0.5% |
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 4 October 2026 via checked.be.