LINJACARE: 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.
LINJACARE
Largest movements
- Cash -€7,301
down €7,301 (-30.0%), from €24,335 to €17,034
mainly Net result for the year (-€9,208) and Other debts (-€2,516)
- Tangible fixed assets -€5,766
down €5,766 (-27.1%), from €21,278 to €15,512
of which Furniture and vehicles: -€3,964
- Profit (loss) carried forward -€9,209
down €9,209 (-17.1%), from €53,816 to €44,607
- Other debts -€2,516
down €2,516 (-7.9%), from €31,660 to €29,144
- Staff costs +€7,451
up €7,451 (+63.1%), from €11,804 to €19,255
- Other operating charges +€2,378
up €2,378 (+211.2%), from €1,126 to €3,504
- Depreciation +€972
up €972 (+18.7%), from €5,193 to €6,165
- Gross operating margin +€360
up €360 (+1.8%), from €20,501 to €20,861
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 | €128,626 | €116,657 | -€11,969 | -9.3% |
| Fixed assets | 21/28 | €21,278 | €15,512 | -€5,766 | -27.1% |
| Tangible fixed assets | 22/27 | €21,278 | €15,512 | -€5,766 | -27.1% |
| Land and buildings | 22 | €7,266 | €6,220 | -€1,046 | -14.4% |
| Plant, machinery and equipment | 23 | €1,564 | €808 | -€756 | -48.3% |
| Furniture and vehicles | 24 | €12,448 | €8,484 | -€3,964 | -31.8% |
| Current assets | 29/58 | €107,348 | €101,145 | -€6,203 | -5.8% |
| Amounts receivable within one year | 40/41 | €81,705 | €82,571 | +€866 | +1.1% |
| Trade receivables | 40 | €20,373 | €21,310 | +€937 | +4.6% |
| Other amounts receivable | 41 | €61,332 | €61,261 | -€71 | -0.1% |
| Cash at bank and in hand | 54/58 | €24,335 | €17,034 | -€7,301 | -30.0% |
| Deferred charges and accrued income | 490/1 | €1,308 | €1,540 | +€232 | +17.7% |
| Total equity and liabilities | 10/49 | €128,626 | €116,657 | -€11,969 | -9.3% |
| Equity | 10/15 | €90,675 | €81,467 | -€9,208 | -10.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €30,659 | €30,660 | +€1 | 0.0% |
| Tax-exempt reserves | 132 | €5,460 | €5,461 | +€1 | 0.0% |
| Distributable reserves | 133 | €25,199 | €25,199 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €53,816 | €44,607 | -€9,209 | -17.1% |
| Amounts payable | 17/49 | €37,951 | €35,190 | -€2,761 | -7.3% |
| Amounts payable within one year | 42/48 | €37,951 | €35,190 | -€2,761 | -7.3% |
| Current portion of amounts payable after more than one year | 42 | €3,600 | €3,600 | = | 0.0% |
| Trade debts | 44 | €110 | - | -€110 | |
| Suppliers | 440/4 | €110 | - | -€110 | |
| Taxes, remuneration and social security | 45 | €2,581 | €2,447 | -€134 | -5.2% |
| Remuneration and social security | 454/9 | €2,581 | €2,447 | -€134 | -5.2% |
| Other amounts payable | 47/48 | €31,660 | €29,144 | -€2,516 | -7.9% |
| Remuneration, social security and pensions | 62 | €11,804 | €19,255 | +€7,451 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,193 | €6,165 | +€972 | +18.7% |
| Other operating charges | 640/8 | €1,126 | €3,504 | +€2,378 | +211.2% |
| Non-recurring operating charges | 66A | €5,000 | - | -€5,000 | |
| Gross operating margin | 9900 | €20,501 | €20,861 | +€360 | +1.8% |
| Operating profit (loss) | 9901 | -€2,622 | -€8,064 | -€5,442 | -207.6% |
| Financial income | 75/76B | €19 | €40 | +€21 | +111.6% |
| Recurring financial income | 75 | €19 | €40 | +€21 | +111.6% |
| Financial charges | 65/66B | €775 | €846 | +€71 | +9.1% |
| Recurring financial charges | 65 | €775 | €846 | +€71 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,378 | -€8,870 | -€5,492 | -162.6% |
| Income taxes | 67/77 | €268 | €339 | +€71 | +26.4% |
| Profit (loss) for the period | 9904 | -€3,646 | -€9,208 | -€5,562 | -152.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,646 | -€9,208 | -€5,562 | -152.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.