LINJEN: 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.
LINJEN
Largest movements
- Current investments -€188,984
no longer reported in 2025 (was €188,984)
- Cash -€114,789
down €114,789 (-46.7%), from €246,044 to €131,255
mainly Contributions, distributions and other (-€400,000) and Receivables within one year (-€19,980)
- Reserves -€277,739
down €277,739 (-12.4%), from €2.2m to €2.0m
- Financial charges -€13,282
down €13,282 (-98.9%), from €13,428 to €147
- Financial income -€8,871
down €8,871 (-6.0%), from €147,209 to €138,338
- Taxes +€421
up €421 (+3.6%), from €11,805 to €12,226
- Gross operating margin -€83
down €83 (-3.3%), from -€2,511 to -€2,595
- Other operating charges +€31
up €31 (+2.9%), from €1,080 to €1,110
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 | €4,500,740 | €4,216,903 | -€283,837 | -6.3% |
| Fixed assets | 21/28 | €4,044,000 | €4,044,000 | = | 0.0% |
| Financial fixed assets | 28 | €4,044,000 | €4,044,000 | = | 0.0% |
| Current assets | 29/58 | €456,740 | €172,903 | -€283,837 | -62.1% |
| Amounts receivable within one year | 40/41 | €21,668 | €41,648 | +€19,980 | +92.2% |
| Other amounts receivable | 41 | €21,668 | €41,648 | +€19,980 | +92.2% |
| Current investments | 50/53 | €188,984 | - | -€188,984 | |
| Cash at bank and in hand | 54/58 | €246,044 | €131,255 | -€114,789 | -46.7% |
| Deferred charges and accrued income | 490/1 | €44 | - | -€44 | |
| Total equity and liabilities | 10/49 | €4,500,740 | €4,216,903 | -€283,837 | -6.3% |
| Equity | 10/15 | €4,482,376 | €4,204,636 | -€277,739 | -6.2% |
| Contributions | 10/11 | €2,244,000 | €2,244,000 | = | 0.0% |
| Reserves | 13 | €2,238,376 | €1,960,636 | -€277,739 | -12.4% |
| Distributable reserves | 133 | €2,238,376 | €1,960,636 | -€277,739 | -12.4% |
| Amounts payable | 17/49 | €18,365 | €12,267 | -€6,098 | -33.2% |
| Amounts payable within one year | 42/48 | €18,352 | €12,267 | -€6,085 | -33.2% |
| Trade debts | 44 | €1,025 | €70 | -€955 | -93.2% |
| Suppliers | 440/4 | €1,025 | €70 | -€955 | -93.2% |
| Taxes, remuneration and social security | 45 | €17,307 | €12,197 | -€5,109 | -29.5% |
| Taxes | 450/3 | €17,307 | €12,197 | -€5,109 | -29.5% |
| Other amounts payable | 47/48 | €20 | - | -€20 | |
| Accrued charges and deferred income | 492/3 | €13 | - | -€13 | |
| Other operating charges | 640/8 | €1,080 | €1,110 | +€31 | +2.9% |
| Gross operating margin | 9900 | -€2,511 | -€2,595 | -€83 | -3.3% |
| Operating profit (loss) | 9901 | -€3,591 | -€3,705 | -€114 | -3.2% |
| Financial income | 75/76B | €147,209 | €138,338 | -€8,871 | -6.0% |
| Recurring financial income | 75 | €147,209 | €138,338 | -€8,871 | -6.0% |
| Financial charges | 65/66B | €13,428 | €147 | -€13,282 | -98.9% |
| Recurring financial charges | 65 | €13,428 | €147 | -€13,282 | -98.9% |
| Profit (loss) for the period before taxes | 9903 | €130,190 | €134,487 | +€4,297 | +3.3% |
| Income taxes | 67/77 | €11,805 | €12,226 | +€421 | +3.6% |
| Profit (loss) for the period | 9904 | €118,385 | €122,261 | +€3,876 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,385 | €122,261 | +€3,876 | +3.3% |
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.