LINOGRI: 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.
LINOGRI
Largest movements
- Cash -€22,361
down €22,361 (-9.1%), from €247,067 to €224,707
mainly Contributions, distributions and other (-€130,732) and Receivables within one year (-€2,314)
- Tangible fixed assets -€16,107
down €16,107 (-24.5%), from €65,720 to €49,613
of which Furniture and vehicles: -€15,846
- Reserves -€116,899
down €116,899 (-47.3%), from €247,013 to €130,114
- Other debts +€81,767
up €81,767 (+167%), from €48,965 to €130,732
- Gross operating margin -€3,186
down €3,186 (-8.0%), from €39,921 to €36,735
- Taxes -€797
down €797 (-12.5%), from €6,387 to €5,590
- Depreciation +€516
up €516 (+3.3%), from €15,591 to €16,107
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 | €327,038 | €292,692 | -€34,346 | -10.5% |
| Fixed assets | 21/28 | €65,720 | €49,613 | -€16,107 | -24.5% |
| Tangible fixed assets | 22/27 | €65,720 | €49,613 | -€16,107 | -24.5% |
| Plant, machinery and equipment | 23 | €2,479 | €2,218 | -€261 | -10.5% |
| Furniture and vehicles | 24 | €63,241 | €47,395 | -€15,846 | -25.1% |
| Current assets | 29/58 | €261,318 | €243,079 | -€18,239 | -7.0% |
| Amounts receivable within one year | 40/41 | €12,339 | €14,652 | +€2,314 | +18.8% |
| Trade receivables | 40 | €10,460 | €12,242 | +€1,782 | +17.0% |
| Other amounts receivable | 41 | €1,878 | €2,410 | +€532 | +28.3% |
| Current investments | 50/53 | €102 | - | -€102 | |
| Cash at bank and in hand | 54/58 | €247,067 | €224,707 | -€22,361 | -9.1% |
| Deferred charges and accrued income | 490/1 | €1,810 | €3,720 | +€1,909 | +105% |
| Total equity and liabilities | 10/49 | €327,038 | €292,692 | -€34,346 | -10.5% |
| Equity | 10/15 | €269,687 | €152,789 | -€116,899 | -43.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €247,013 | €130,114 | -€116,899 | -47.3% |
| Distributable reserves | 133 | €247,013 | €130,114 | -€116,899 | -47.3% |
| Profit (loss) carried forward | 14 | €4,075 | €4,075 | = | 0.0% |
| Amounts payable | 17/49 | €57,351 | €139,904 | +€82,553 | +144% |
| Amounts payable within one year | 42/48 | €57,099 | €139,328 | +€82,229 | +144% |
| Trade debts | 44 | €8 | €163 | +€156 | +2,055% |
| Suppliers | 440/4 | €8 | €163 | +€156 | +2,055% |
| Taxes, remuneration and social security | 45 | €8,126 | €8,433 | +€306 | +3.8% |
| Taxes | 450/3 | €8,126 | €8,433 | +€306 | +3.8% |
| Other amounts payable | 47/48 | €48,965 | €130,732 | +€81,767 | +167% |
| Accrued charges and deferred income | 492/3 | €252 | €575 | +€324 | +129% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,591 | €16,107 | +€516 | +3.3% |
| Other operating charges | 640/8 | €1,154 | €777 | -€378 | -32.7% |
| Gross operating margin | 9900 | €39,921 | €36,735 | -€3,186 | -8.0% |
| Operating profit (loss) | 9901 | €23,176 | €19,852 | -€3,324 | -14.3% |
| Financial income | 75/76B | €128 | €1 | -€127 | -99.5% |
| Recurring financial income | 75 | €128 | €1 | -€127 | -99.5% |
| Financial charges | 65/66B | €376 | €429 | +€52 | +13.9% |
| Recurring financial charges | 65 | €376 | €429 | +€52 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €22,927 | €19,424 | -€3,503 | -15.3% |
| Income taxes | 67/77 | €6,387 | €5,590 | -€797 | -12.5% |
| Profit (loss) for the period | 9904 | €16,540 | €13,834 | -€2,707 | -16.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,540 | €13,834 | -€2,707 | -16.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.