LINOVERDE: 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.
LINOVERDE
Largest movements
- Tangible fixed assets -€125,482
down €125,482 (-10.3%), from €1.2m to €1.1m
of which Leasing and similar rights: -€125,482
- Debts after one year -€170,161
down €170,161 (-20.6%), from €826,544 to €656,383
- Profit (loss) carried forward +€63,044
up €63,044 (+22.5%), from €280,481 to €343,525
- Current portion of long-term debt -€19,875
down €19,875 (-10.5%), from €190,035 to €170,161
- Gross operating margin +€19,099
up €19,099 (+7.2%), from €263,841 to €282,941
- Financial charges -€10,918
down €10,918 (-18.2%), from €59,933 to €49,015
- Taxes +€7,325
up €7,325 (+53.5%), from €13,690 to €21,015
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 | €1,458,199 | €1,324,471 | -€133,727 | -9.2% |
| Fixed assets | 21/28 | €1,397,412 | €1,271,930 | -€125,482 | -9.0% |
| Tangible fixed assets | 22/27 | €1,222,689 | €1,097,207 | -€125,482 | -10.3% |
| Leasing and similar rights | 25 | €808,045 | €682,563 | -€125,482 | -15.5% |
| Other tangible fixed assets | 26 | €414,644 | €414,644 | = | 0.0% |
| Financial fixed assets | 28 | €174,723 | €174,723 | = | 0.0% |
| Current assets | 29/58 | €60,786 | €52,541 | -€8,245 | -13.6% |
| Amounts receivable within one year | 40/41 | €30,721 | €16,642 | -€14,079 | -45.8% |
| Other amounts receivable | 41 | €30,721 | €16,642 | -€14,079 | -45.8% |
| Cash at bank and in hand | 54/58 | €7,389 | €14,381 | +€6,992 | +94.6% |
| Deferred charges and accrued income | 490/1 | €22,676 | €21,519 | -€1,158 | -5.1% |
| Total equity and liabilities | 10/49 | €1,458,199 | €1,324,471 | -€133,727 | -9.2% |
| Equity | 10/15 | €388,731 | €451,775 | +€63,044 | +16.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €8,250 | €8,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €8,250 | €8,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €280,481 | €343,525 | +€63,044 | +22.5% |
| Amounts payable | 17/49 | €1,069,467 | €872,697 | -€196,771 | -18.4% |
| Amounts payable after more than one year | 17 | €826,544 | €656,383 | -€170,161 | -20.6% |
| Financial debts | 170/4 | €826,544 | €656,383 | -€170,161 | -20.6% |
| Amounts payable within one year | 42/48 | €242,924 | €216,313 | -€26,610 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €190,035 | €170,161 | -€19,875 | -10.5% |
| Financial debts | 43 | €10,035 | €3,372 | -€6,663 | -66.4% |
| Credit institutions | 430/8 | €10,035 | €3,372 | -€6,663 | -66.4% |
| Trade debts | 44 | €22,266 | €22,781 | +€515 | +2.3% |
| Suppliers | 440/4 | €22,266 | €22,781 | +€515 | +2.3% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,587 | €20,000 | -€587 | -2.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,482 | €125,482 | = | 0.0% |
| Other operating charges | 640/8 | €23,539 | €24,384 | +€846 | +3.6% |
| Gross operating margin | 9900 | €263,841 | €282,941 | +€19,099 | +7.2% |
| Operating profit (loss) | 9901 | €114,820 | €133,074 | +€18,254 | +15.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €59,933 | €49,015 | -€10,918 | -18.2% |
| Recurring financial charges | 65 | €59,933 | €49,015 | -€10,918 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €54,887 | €84,059 | +€29,172 | +53.1% |
| Income taxes | 67/77 | €13,690 | €21,015 | +€7,325 | +53.5% |
| Profit (loss) for the period | 9904 | €41,197 | €63,044 | +€21,847 | +53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,197 | €63,044 | +€21,847 | +53.0% |
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 25 October 2026 via checked.be.