LINIX: 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.
LINIX
Largest movements
- Cash +€28,170
up €28,170 (+770.6%), from €3,656 to €31,826
mainly Other debts (+€24,857) and Receivables within one year (+€23,146)
- Receivables within one year -€23,146
down €23,146 (-43.4%), from €53,336 to €30,190
of which Trade receivables: -€23,482
- Tangible fixed assets -€6,218
down €6,218 (-34.9%), from €17,840 to €11,623
of which Plant, machinery and equipment: -€6,218
- Deferred charges and accrued income -€1,930
down €1,930 (-49.9%), from €3,864 to €1,934
- Trade debts -€27,208
down €27,208 (-40.5%), from €67,212 to €40,004
- Other debts +€24,857
up €24,857 (+76.2%), from €32,603 to €57,460
- Short-term financial debts -€1,444
down €1,444 (-47.1%), from €3,063 to €1,619
- Financial income -€7,610
down €7,610 (-98.7%), from €7,709 to €99
- Gross operating margin +€4,095
up €4,095 (+65.8%), from €6,223 to €10,318
- Depreciation -€3,086
down €3,086 (-28.0%), from €11,004 to €7,918
- Financial charges +€298
up €298 (+46.7%), from €638 to €936
- Staff costs +€146
up €146, from -€146 to €0
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 | €78,696 | €75,573 | -€3,123 | -4.0% |
| Fixed assets | 21/28 | €17,840 | €11,623 | -€6,218 | -34.9% |
| Tangible fixed assets | 22/27 | €17,840 | €11,623 | -€6,218 | -34.9% |
| Plant, machinery and equipment | 23 | €17,840 | €11,623 | -€6,218 | -34.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €60,856 | €63,950 | +€3,094 | +5.1% |
| Amounts receivable within one year | 40/41 | €53,336 | €30,190 | -€23,146 | -43.4% |
| Trade receivables | 40 | €52,856 | €29,375 | -€23,482 | -44.4% |
| Other amounts receivable | 41 | €480 | €816 | +€336 | +70.0% |
| Cash at bank and in hand | 54/58 | €3,656 | €31,826 | +€28,170 | +770.6% |
| Deferred charges and accrued income | 490/1 | €3,864 | €1,934 | -€1,930 | -49.9% |
| Total equity and liabilities | 10/49 | €78,696 | €75,573 | -€3,123 | -4.0% |
| Equity | 10/15 | -€24,326 | -€23,601 | +€725 | +3.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,326 | -€28,601 | +€725 | +2.5% |
| Amounts payable | 17/49 | €103,022 | €99,174 | -€3,848 | -3.7% |
| Amounts payable within one year | 42/48 | €103,022 | €99,174 | -€3,848 | -3.7% |
| Financial debts | 43 | €3,063 | €1,619 | -€1,444 | -47.1% |
| Credit institutions | 430/8 | €3,063 | €1,619 | -€1,444 | -47.1% |
| Trade debts | 44 | €67,212 | €40,004 | -€27,208 | -40.5% |
| Suppliers | 440/4 | €67,212 | €40,004 | -€27,208 | -40.5% |
| Taxes, remuneration and social security | 45 | €143 | €90 | -€54 | -37.5% |
| Taxes | 450/3 | €143 | €90 | -€54 | -37.5% |
| Other amounts payable | 47/48 | €32,603 | €57,460 | +€24,857 | +76.2% |
| Non-recurring operating income | 76A | €6,639 | €0 | -€6,639 | -100.0% |
| Remuneration, social security and pensions | 62 | -€146 | €0 | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,004 | €7,918 | -€3,086 | -28.0% |
| Other operating charges | 640/8 | €723 | €748 | +€26 | +3.6% |
| Gross operating margin | 9900 | €6,223 | €10,318 | +€4,095 | +65.8% |
| Operating profit (loss) | 9901 | -€5,358 | €1,652 | +€7,010 | |
| Financial income | 75/76B | €7,709 | €99 | -€7,610 | -98.7% |
| Recurring financial income | 75 | €7,709 | €99 | -€7,610 | -98.7% |
| Financial charges | 65/66B | €638 | €936 | +€298 | +46.7% |
| Recurring financial charges | 65 | €638 | €936 | +€298 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | €1,713 | €814 | -€898 | -52.5% |
| Income taxes | 67/77 | €143 | €90 | -€54 | -37.5% |
| Profit (loss) for the period | 9904 | €1,570 | €725 | -€845 | -53.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,570 | €725 | -€845 | -53.8% |
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 11 October 2026 via checked.be.