Lins en Co.: 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.
Lins en Co.
Largest movements
- Current investments +€30,000
up €30,000 (+20.0%), from €150,000 to €180,000
- Tangible fixed assets -€29,862
down €29,862 (-6.0%), from €496,629 to €466,767
of which Land and buildings: -€29,862
- Cash -€25,288
down €25,288 (-50.8%), from €49,765 to €24,477
mainly Current investments (-€30,000) and Debts after one year (-€14,625)
- Receivables within one year +€7,247
up €7,247 (+268%), from €2,708 to €9,954
of which Trade receivables: +€6,370
- Debts after one year -€14,625
down €14,625 (-9.3%), from €156,537 to €141,913
- Gross operating margin -€6,102
down €6,102 (-14.1%), from €43,259 to €37,157
- Financial charges -€2,369
down €2,369 (-18.2%), from €13,015 to €10,646
- Financial income -€2,003
down €2,003 (-37.4%), from €5,361 to €3,358
- Depreciation +€740
up €740 (+2.5%), from €29,122 to €29,862
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 | €703,049 | €685,107 | -€17,942 | -2.6% |
| Fixed assets | 21/28 | €496,629 | €466,767 | -€29,862 | -6.0% |
| Tangible fixed assets | 22/27 | €496,629 | €466,767 | -€29,862 | -6.0% |
| Land and buildings | 22 | €496,629 | €466,767 | -€29,862 | -6.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €206,419 | €218,339 | +€11,920 | +5.8% |
| Amounts receivable within one year | 40/41 | €2,708 | €9,954 | +€7,247 | +268% |
| Trade receivables | 40 | €777 | €7,146 | +€6,370 | +820% |
| Other amounts receivable | 41 | €1,931 | €2,808 | +€877 | +45.4% |
| Current investments | 50/53 | €150,000 | €180,000 | +€30,000 | +20.0% |
| Cash at bank and in hand | 54/58 | €49,765 | €24,477 | -€25,288 | -50.8% |
| Deferred charges and accrued income | 490/1 | €3,946 | €3,908 | -€38 | -1.0% |
| Total equity and liabilities | 10/49 | €703,049 | €685,107 | -€17,942 | -2.6% |
| Equity | 10/15 | €539,311 | €532,768 | -€6,543 | -1.2% |
| Contributions | 10/11 | €693,679 | €693,679 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€154,368 | -€160,911 | -€6,543 | -4.2% |
| Amounts payable | 17/49 | €163,737 | €152,339 | -€11,399 | -7.0% |
| Amounts payable after more than one year | 17 | €156,537 | €141,913 | -€14,625 | -9.3% |
| Financial debts | 170/4 | €156,537 | €141,913 | -€14,625 | -9.3% |
| Amounts payable within one year | 42/48 | €7,200 | €10,426 | +€3,226 | +44.8% |
| Trade debts | 44 | €6,070 | €9,185 | +€3,115 | +51.3% |
| Suppliers | 440/4 | €6,070 | €9,185 | +€3,115 | +51.3% |
| Taxes, remuneration and social security | 45 | €1,130 | €1,241 | +€111 | +9.9% |
| Taxes | 450/3 | €1,130 | €1,241 | +€111 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,122 | €29,862 | +€740 | +2.5% |
| Other operating charges | 640/8 | €6,356 | €6,550 | +€194 | +3.0% |
| Gross operating margin | 9900 | €43,259 | €37,157 | -€6,102 | -14.1% |
| Operating profit (loss) | 9901 | €7,780 | €745 | -€7,035 | -90.4% |
| Financial income | 75/76B | €5,361 | €3,358 | -€2,003 | -37.4% |
| Recurring financial income | 75 | €5,361 | €3,358 | -€2,003 | -37.4% |
| Financial charges | 65/66B | €13,015 | €10,646 | -€2,369 | -18.2% |
| Recurring financial charges | 65 | €13,015 | €10,646 | -€2,369 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €125 | -€6,543 | -€6,669 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €125 | -€6,543 | -€6,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €125 | -€6,543 | -€6,669 |
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 24 October 2026 via checked.be.