LINODECOR: 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.
LINODECOR
Largest movements
- Receivables within one year +€20,119
up €20,119 (+176.0%), from €11,429 to €31,548
of which Trade receivables: +€11,288
- Tangible fixed assets +€14,520
up €14,520 (+237.4%), from €6,117 to €20,637
of which Furniture and vehicles: +€14,775
- Cash +€1,403
up €1,403 (+12.1%), from €11,617 to €13,019
mainly Net result for the year (+€28,064) and Other debts (+€16,467)
- Other debts +€16,467
up €16,467 (+466.2%), from €3,533 to €20,000
- Reserves +€8,064
up €8,064 (+120.4%), from €6,700 to €14,764
- Debts after one year +€7,192
new in 2025: €7,192
- Current portion of long-term debt +€3,498
up €3,498 (+130.3%), from €2,684 to €6,182
- Tax, wage and social debts +€1,830
up €1,830 (+53.9%), from €3,394 to €5,223
- Gross operating margin +€18,491
up €18,491 (+77.9%), from €23,738 to €42,229
- Taxes +€6,295
up €6,295 (+231.8%), from €2,716 to €9,011
- Other operating charges -€3,578
down €3,578 (-88.1%), from €4,061 to €482
- Financial charges +€847
up €847 (+62.9%), from €1,347 to €2,194
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 | €32,563 | €69,120 | +€36,557 | +112.3% |
| Fixed assets | 21/28 | €7,106 | €21,625 | +€14,520 | +204.3% |
| Tangible fixed assets | 22/27 | €6,117 | €20,637 | +€14,520 | +237.4% |
| Plant, machinery and equipment | 23 | €4,981 | €3,327 | -€1,654 | -33.2% |
| Furniture and vehicles | 24 | €1,136 | €15,911 | +€14,775 | +1300.5% |
| Other tangible fixed assets | 26 | - | €1,399 | +€1,399 | |
| Financial fixed assets | 28 | €989 | €989 | = | 0.0% |
| Current assets | 29/58 | €25,458 | €47,495 | +€22,038 | +86.6% |
| Stocks and contracts in progress | 3 | €255 | €230 | -€25 | -9.8% |
| Stocks | 30/36 | €255 | €230 | -€25 | -9.8% |
| Amounts receivable within one year | 40/41 | €11,429 | €31,548 | +€20,119 | +176.0% |
| Trade receivables | 40 | €8,765 | €20,053 | +€11,288 | +128.8% |
| Other amounts receivable | 41 | €2,664 | €11,495 | +€8,831 | +331.5% |
| Cash at bank and in hand | 54/58 | €11,617 | €13,019 | +€1,403 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,156 | €2,698 | +€541 | +25.1% |
| Total equity and liabilities | 10/49 | €32,563 | €69,120 | +€36,557 | +112.3% |
| Equity | 10/15 | €14,370 | €22,434 | +€8,064 | +56.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €6,700 | €14,764 | +€8,064 | +120.4% |
| Distributable reserves | 133 | €6,700 | €14,764 | +€8,064 | +120.4% |
| Profit (loss) carried forward | 14 | €1,473 | €1,473 | = | 0.0% |
| Amounts payable | 17/49 | €18,193 | €46,686 | +€28,493 | +156.6% |
| Amounts payable after more than one year | 17 | - | €7,192 | +€7,192 | |
| Financial debts | 170/4 | - | €7,192 | +€7,192 | |
| Amounts payable within one year | 42/48 | €17,918 | €39,219 | +€21,301 | +118.9% |
| Current portion of amounts payable after more than one year | 42 | €2,684 | €6,182 | +€3,498 | +130.3% |
| Trade debts | 44 | €8,308 | €7,814 | -€494 | -5.9% |
| Suppliers | 440/4 | €8,308 | €7,814 | -€494 | -5.9% |
| Taxes, remuneration and social security | 45 | €3,394 | €5,223 | +€1,830 | +53.9% |
| Taxes | 450/3 | €3,394 | €5,223 | +€1,830 | +53.9% |
| Other amounts payable | 47/48 | €3,533 | €20,000 | +€16,467 | +466.2% |
| Accrued charges and deferred income | 492/3 | €275 | €275 | = | 0.0% |
| Non-recurring operating income | 76A | €12,401 | - | -€12,401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,577 | €2,696 | +€119 | +4.6% |
| Other operating charges | 640/8 | €4,061 | €482 | -€3,578 | -88.1% |
| Gross operating margin | 9900 | €23,738 | €42,229 | +€18,491 | +77.9% |
| Operating profit (loss) | 9901 | €17,100 | €39,051 | +€21,951 | +128.4% |
| Financial income | 75/76B | €2 | €218 | +€216 | +11428.6% |
| Recurring financial income | 75 | €2 | €218 | +€216 | +11428.6% |
| Financial charges | 65/66B | €1,347 | €2,194 | +€847 | +62.9% |
| Recurring financial charges | 65 | €1,347 | €2,194 | +€847 | +62.9% |
| Profit (loss) for the period before taxes | 9903 | €15,755 | €37,075 | +€21,320 | +135.3% |
| Income taxes | 67/77 | €2,716 | €9,011 | +€6,295 | +231.8% |
| Profit (loss) for the period | 9904 | €13,039 | €28,064 | +€15,025 | +115.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,039 | €28,064 | +€15,025 | +115.2% |
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 7 October 2026 via checked.be.