LINO CANTELLA: 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.
LINO CANTELLA
Largest movements
- Cash -€61,496
down €61,496 (-75.3%), from €81,663 to €20,167
mainly Contributions, distributions and other (-€25,000) and Receivables within one year (-€17,070)
- Receivables within one year +€17,070
up €17,070 (+293%), from €5,820 to €22,890
of which Trade receivables: +€15,936
- Stocks and contracts +€10,063
up €10,063 (+291%), from €3,461 to €13,524
- Deferred charges and accrued income +€1,004
up €1,004 (+58.3%), from €1,721 to €2,725
- Reserves -€34,068
down €34,068 (-50.2%), from €67,815 to €33,747
- Other debts -€7,031
down €7,031 (-85.3%), from €8,246 to €1,215
- Advances received +€6,024
up €6,024 (+137%), from €4,387 to €10,411
- Accrued charges and deferred income +€2,377
new in 2025: €2,377
- Tax, wage and social debts -€1,848
down €1,848 (-83.9%), from €2,202 to €354
- Gross operating margin -€19,445
down €19,445, from €12,878 to -€6,567
- Taxes -€3,801
down €3,801 (-91.5%), from €4,155 to €354
- Financial charges -€397
down €397 (-38.5%), from €1,030 to €633
of which Financial charges: -€205
- Other operating charges +€306
up €306 (+24.0%), from €1,274 to €1,580
- Financial income -€256
down €256 (-79.5%), from €322 to €66
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 | €92,665 | €59,306 | -€33,359 | -36.0% |
| Current assets | 29/58 | €92,665 | €59,306 | -€33,359 | -36.0% |
| Stocks and contracts in progress | 3 | €3,461 | €13,524 | +€10,063 | +291% |
| Stocks | 30/36 | €3,461 | €13,524 | +€10,063 | +291% |
| Amounts receivable within one year | 40/41 | €5,820 | €22,890 | +€17,070 | +293% |
| Trade receivables | 40 | €3,287 | €19,223 | +€15,936 | +485% |
| Other amounts receivable | 41 | €2,533 | €3,667 | +€1,134 | +44.8% |
| Cash at bank and in hand | 54/58 | €81,663 | €20,167 | -€61,496 | -75.3% |
| Deferred charges and accrued income | 490/1 | €1,721 | €2,725 | +€1,004 | +58.3% |
| Total equity and liabilities | 10/49 | €92,665 | €59,306 | -€33,359 | -36.0% |
| Equity | 10/15 | €74,015 | €39,947 | -€34,068 | -46.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,815 | €33,747 | -€34,068 | -50.2% |
| Distributable reserves | 133 | €67,815 | €33,747 | -€34,068 | -50.2% |
| Amounts payable | 17/49 | €18,650 | €19,359 | +€709 | +3.8% |
| Amounts payable within one year | 42/48 | €18,650 | €16,982 | -€1,668 | -8.9% |
| Trade debts | 44 | €3,815 | €5,002 | +€1,187 | +31.1% |
| Suppliers | 440/4 | €3,815 | €5,002 | +€1,187 | +31.1% |
| Advances received on contracts in progress | 46 | €4,387 | €10,411 | +€6,024 | +137% |
| Taxes, remuneration and social security | 45 | €2,202 | €354 | -€1,848 | -83.9% |
| Taxes | 450/3 | €2,202 | €354 | -€1,848 | -83.9% |
| Other amounts payable | 47/48 | €8,246 | €1,215 | -€7,031 | -85.3% |
| Accrued charges and deferred income | 492/3 | - | €2,377 | +€2,377 | |
| Other operating charges | 640/8 | €1,274 | €1,580 | +€306 | +24.0% |
| Gross operating margin | 9900 | €12,878 | -€6,567 | -€19,445 | |
| Operating profit (loss) | 9901 | €11,604 | -€8,147 | -€19,751 | |
| Financial income | 75/76B | €322 | €66 | -€256 | -79.5% |
| Recurring financial income | 75 | €322 | €66 | -€256 | -79.5% |
| Financial charges | 65/66B | €1,030 | €633 | -€397 | -38.5% |
| Recurring financial charges | 65 | €838 | €633 | -€205 | -24.5% |
| Non-recurring financial charges | 66B | €192 | - | -€192 | |
| Profit (loss) for the period before taxes | 9903 | €10,896 | -€8,714 | -€19,610 | |
| Income taxes | 67/77 | €4,155 | €354 | -€3,801 | -91.5% |
| Profit (loss) for the period | 9904 | €6,741 | -€9,068 | -€15,809 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,741 | -€9,068 | -€15,809 |
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 22 October 2026 via checked.be.