LinItS: 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.
LinItS
Largest movements
- Cash -€7,322
down €7,322 (-11.5%), from €63,768 to €56,447
mainly Contributions, distributions and other (-€16,533) and Other debts (-€8,783)
- Receivables within one year -€6,963
down €6,963 (-17.7%), from €39,258 to €32,295
of which Other amounts receivable: -€6,603
- Receivables after one year -€3,204
down €3,204 (-7.7%), from €41,787 to €38,583
- Deferred charges and accrued income -€2,667
down €2,667 (-18.2%), from €14,625 to €11,959
- Other debts -€8,783
down €8,783 (-34.3%), from €25,593 to €16,810
- Tax, wage and social debts -€7,926
down €7,926 (-54.9%), from €14,448 to €6,522
- Trade debts -€5,009
no longer reported in 2025 (was €5,009)
- Gross operating margin +€4,594
up €4,594 (+16.0%), from €28,662 to €33,256
- Financial charges +€2,462
up €2,462 (+78.2%), from €3,150 to €5,611
- Other operating charges +€1,422
up €1,422 (+138.5%), from €1,027 to €2,450
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 | €159,439 | €139,283 | -€20,155 | -12.6% |
| Current assets | 29/58 | €159,439 | €139,283 | -€20,155 | -12.6% |
| Amounts receivable after more than one year | 29 | €41,787 | €38,583 | -€3,204 | -7.7% |
| Other amounts receivable | 291 | €41,787 | €38,583 | -€3,204 | -7.7% |
| Amounts receivable within one year | 40/41 | €39,258 | €32,295 | -€6,963 | -17.7% |
| Trade receivables | 40 | €31,880 | €31,520 | -€360 | -1.1% |
| Other amounts receivable | 41 | €7,378 | €775 | -€6,603 | -89.5% |
| Cash at bank and in hand | 54/58 | €63,768 | €56,447 | -€7,322 | -11.5% |
| Deferred charges and accrued income | 490/1 | €14,625 | €11,959 | -€2,667 | -18.2% |
| Total equity and liabilities | 10/49 | €159,439 | €139,283 | -€20,155 | -12.6% |
| Equity | 10/15 | €112,839 | €114,407 | +€1,567 | +1.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €51,380 | €52,947 | +€1,567 | +3.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €49,520 | €51,087 | +€1,567 | +3.2% |
| Profit (loss) carried forward | 14 | €49,059 | €49,059 | = | 0.0% |
| Amounts payable | 17/49 | €46,599 | €24,877 | -€21,722 | -46.6% |
| Amounts payable within one year | 42/48 | €46,599 | €24,877 | -€21,722 | -46.6% |
| Financial debts | 43 | €1,550 | €1,545 | -€5 | -0.3% |
| Credit institutions | 430/8 | €1,550 | €1,545 | -€5 | -0.3% |
| Trade debts | 44 | €5,009 | - | -€5,009 | |
| Suppliers | 440/4 | €5,009 | - | -€5,009 | |
| Taxes, remuneration and social security | 45 | €14,448 | €6,522 | -€7,926 | -54.9% |
| Taxes | 450/3 | €14,448 | €6,522 | -€7,926 | -54.9% |
| Other amounts payable | 47/48 | €25,593 | €16,810 | -€8,783 | -34.3% |
| Other operating charges | 640/8 | €1,027 | €2,450 | +€1,422 | +138.5% |
| Gross operating margin | 9900 | €28,662 | €33,256 | +€4,594 | +16.0% |
| Operating profit (loss) | 9901 | €27,635 | €30,806 | +€3,171 | +11.5% |
| Financial income | 75/76B | €970 | €796 | -€174 | -17.9% |
| Recurring financial income | 75 | €970 | €796 | -€174 | -17.9% |
| Financial charges | 65/66B | €3,150 | €5,611 | +€2,462 | +78.2% |
| Recurring financial charges | 65 | €3,150 | €5,611 | +€2,462 | +78.2% |
| Profit (loss) for the period before taxes | 9903 | €25,455 | €25,991 | +€536 | +2.1% |
| Income taxes | 67/77 | €7,578 | €7,892 | +€314 | +4.1% |
| Profit (loss) for the period | 9904 | €17,877 | €18,100 | +€222 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,877 | €18,100 | +€222 | +1.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.