LINSK: 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.
LINSK
Largest movements
- Receivables within one year +€36,439
up €36,439 (+7.9%), from €462,756 to €499,195
of which Other amounts receivable: +€35,459
- Profit (loss) carried forward +€25,552
up €25,552 (+31.6%), from -€80,915 to -€55,362
- Other debts +€18,849
up €18,849 (+3.8%), from €496,926 to €515,775
- Debts after one year -€5,611
down €5,611 (-69.5%), from €8,078 to €2,468
- Other operating charges -€21,240
down €21,240 (-80.3%), from €26,436 to €5,195
- Gross operating margin -€11,380
down €11,380 (-27.3%), from €41,673 to €30,293
- Taxes +€8,763
new in 2024: €8,763
- Financial income +€6,019
up €6,019 (+31.4%), from €19,178 to €25,197
- Financial charges -€1,046
down €1,046 (-6.1%), from €17,025 to €15,979
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €464,938 | €503,395 | +€38,457 | +8.3% |
| Fixed assets | 21/28 | €1,239 | €1,239 | = | 0.0% |
| Financial fixed assets | 28 | €1,239 | €1,239 | = | 0.0% |
| Current assets | 29/58 | €463,698 | €502,155 | +€38,457 | +8.3% |
| Amounts receivable within one year | 40/41 | €462,756 | €499,195 | +€36,439 | +7.9% |
| Trade receivables | 40 | €57,182 | €58,162 | +€980 | +1.7% |
| Other amounts receivable | 41 | €405,574 | €441,032 | +€35,459 | +8.7% |
| Cash at bank and in hand | 54/58 | €127 | €2,117 | +€1,990 | +1571.8% |
| Deferred charges and accrued income | 490/1 | €816 | €844 | +€28 | +3.4% |
| Total equity and liabilities | 10/49 | €464,938 | €503,395 | +€38,457 | +8.3% |
| Equity | 10/15 | -€74,717 | -€49,165 | +€25,552 | +34.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,915 | -€55,362 | +€25,552 | +31.6% |
| Amounts payable | 17/49 | €539,655 | €552,560 | +€12,905 | +2.4% |
| Amounts payable after more than one year | 17 | €8,078 | €2,468 | -€5,611 | -69.5% |
| Financial debts | 170/4 | €8,078 | €2,468 | -€5,611 | -69.5% |
| Amounts payable within one year | 42/48 | €531,198 | €549,539 | +€18,341 | +3.5% |
| Current portion of amounts payable after more than one year | 42 | €5,198 | €7,507 | +€2,309 | +44.4% |
| Trade debts | 44 | €26,137 | €24,487 | -€1,651 | -6.3% |
| Suppliers | 440/4 | €26,137 | €24,487 | -€1,651 | -6.3% |
| Taxes, remuneration and social security | 45 | €2,937 | €1,770 | -€1,166 | -39.7% |
| Taxes | 450/3 | €2,937 | €1,770 | -€1,166 | -39.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €496,926 | €515,775 | +€18,849 | +3.8% |
| Accrued charges and deferred income | 492/3 | €379 | €553 | +€174 | +46.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | €0 | -€0 | -100.0% |
| Other operating charges | 640/8 | €26,436 | €5,195 | -€21,240 | -80.3% |
| Non-recurring operating charges | 66A | €42,224 | €0 | -€42,224 | -100.0% |
| Gross operating margin | 9900 | €41,673 | €30,293 | -€11,380 | -27.3% |
| Operating profit (loss) | 9901 | -€26,987 | €25,098 | +€52,085 | |
| Financial income | 75/76B | €19,178 | €25,197 | +€6,019 | +31.4% |
| Recurring financial income | 75 | €19,178 | €25,197 | +€6,019 | +31.4% |
| Financial charges | 65/66B | €17,025 | €15,979 | -€1,046 | -6.1% |
| Recurring financial charges | 65 | €17,025 | €15,979 | -€1,046 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | -€24,835 | €34,315 | +€59,150 | |
| Income taxes | 67/77 | - | €8,763 | +€8,763 | |
| Profit (loss) for the period | 9904 | -€24,835 | €25,552 | +€50,387 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,835 | €25,552 | +€50,387 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.