LINIO.IO: 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.
LINIO.IO
Largest movements
- Intangible fixed assets +€149,063
new in 2025: €149,063
- Deferred charges and accrued income +€37,533
up €37,533 (+4,085%), from €919 to €38,452
- Cash -€7,155
down €7,155 (-44.4%), from €16,100 to €8,945
mainly Investment in fixed assets (net) (-€149,063) and Deferred charges and accrued income (-€37,533)
- Receivables within one year +€2,750
up €2,750 (+111%), from €2,481 to €5,231
- Other debts +€150,000
up €150,000 (+375%), from €40,000 to €190,000
- Profit (loss) carried forward +€23,759
up €23,759, from -€23,557 to €202
- Trade debts +€8,365
up €8,365 (+14,800%), from €57 to €8,422
- Gross operating margin +€47,528
up €47,528, from -€23,153 to €24,375
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.
Derived cash bridge
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 | €19,500 | €201,691 | +€182,192 | +934% |
| Fixed assets | 21/28 | - | €149,063 | +€149,063 | |
| Intangible fixed assets | 21 | - | €149,063 | +€149,063 | |
| Current assets | 29/58 | €19,500 | €52,628 | +€33,128 | +170% |
| Amounts receivable within one year | 40/41 | €2,481 | €5,231 | +€2,750 | +111% |
| Other amounts receivable | 41 | €2,481 | €5,231 | +€2,750 | +111% |
| Cash at bank and in hand | 54/58 | €16,100 | €8,945 | -€7,155 | -44.4% |
| Deferred charges and accrued income | 490/1 | €919 | €38,452 | +€37,533 | +4,085% |
| Total equity and liabilities | 10/49 | €19,500 | €201,691 | +€182,192 | +934% |
| Equity | 10/15 | -€20,557 | €3,202 | +€23,759 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,557 | €202 | +€23,759 | |
| Amounts payable | 17/49 | €40,057 | €198,490 | +€158,433 | +396% |
| Amounts payable within one year | 42/48 | €40,057 | €198,490 | +€158,433 | +396% |
| Trade debts | 44 | €57 | €8,422 | +€8,365 | +14,800% |
| Suppliers | 440/4 | €57 | €8,422 | +€8,365 | +14,800% |
| Taxes, remuneration and social security | 45 | - | €68 | +€68 | |
| Taxes | 450/3 | - | €68 | +€68 | |
| Other amounts payable | 47/48 | €40,000 | €190,000 | +€150,000 | +375% |
| Other operating charges | 640/8 | €384 | €449 | +€65 | +16.9% |
| Gross operating margin | 9900 | -€23,153 | €24,375 | +€47,528 | |
| Operating profit (loss) | 9901 | -€23,538 | €23,926 | +€47,463 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €19 | €99 | +€80 | +414% |
| Recurring financial charges | 65 | €19 | €99 | +€80 | +414% |
| Profit (loss) for the period before taxes | 9903 | -€23,557 | €23,827 | +€47,384 | |
| Income taxes | 67/77 | - | €68 | +€68 | |
| Profit (loss) for the period | 9904 | -€23,557 | €23,759 | +€47,316 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,557 | €23,759 | +€47,316 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.