LINSMAUX JEAN-BENOIT: what changed
What changed
LINSMAUX JEAN-BENOIT
filed annual accounts (NBB)
Net result for the year
€50,323
2024 · -€123,054+€173,377
Equity
€91,032
2024 · €40,709+€50,323
Cash
-
not filed
Balance sheet total
€256,331
2024 · €214,032+€42,299
Largest movements
Assets
- Receivables within one year +€49,421
new in 2025: €49,421
- Tangible fixed assets -€7,301
down €7,301 (-4.8%), from €153,532 to €146,231
of which Land and buildings: -€3,667
Equity and liabilities
- Profit (loss) carried forward +€50,323
up €50,323, from -€46,710 to €3,613
- Debts after one year -€25,475
down €25,475 (-31.3%), from €81,270 to €55,794
- Current portion of long-term debt +€18,330
up €18,330 (+60.1%), from €30,522 to €48,851
- Other debts +€13,121
up €13,121 (+1,205%), from €1,089 to €14,211
- Short-term financial debts -€9,636
down €9,636 (-96.1%), from €10,024 to €389
Income statement
- Gross operating margin +€182,880
up €182,880, from -€119,114 to €63,766
- Financial income -€40,000
no longer reported in 2025 (was €40,000)
- Other operating charges -€25,160
down €25,160 (-97.0%), from €25,926 to €766
- Financial charges -€5,694
down €5,694 (-51.4%), from €11,070 to €5,376
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€123,054
Gross operating margin
+€182,880
Depreciation
+€181
Other operating charges
+€25,160
Financial income
-€40,000
Financial charges
+€5,694
Taxes
-€538
Result 2025
€50,323
raises the resultlowers the result
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,032 | €256,331 | +€42,299 | +19.8% |
| Fixed assets | 21/28 | €154,032 | €146,731 | -€7,301 | -4.7% |
| Tangible fixed assets | 22/27 | €153,532 | €146,231 | -€7,301 | -4.8% |
| Land and buildings | 22 | €128,575 | €124,909 | -€3,667 | -2.9% |
| Furniture and vehicles | 24 | €23,477 | €20,555 | -€2,922 | -12.4% |
| Other tangible fixed assets | 26 | €1,480 | €767 | -€713 | -48.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €60,000 | €109,600 | +€49,600 | +82.7% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €49,421 | +€49,421 | |
| Trade receivables | 40 | - | €49,421 | +€49,421 | |
| Deferred charges and accrued income | 490/1 | - | €179 | +€179 | |
| Total equity and liabilities | 10/49 | €214,032 | €256,331 | +€42,299 | +19.8% |
| Equity | 10/15 | €40,709 | €91,032 | +€50,323 | +124% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €6,150 | €6,150 | = | 0.0% |
| Revaluation surpluses | 12 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €31,019 | €31,019 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €29,164 | €29,164 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,710 | €3,613 | +€50,323 | |
| Amounts payable | 17/49 | €173,323 | €165,299 | -€8,024 | -4.6% |
| Amounts payable after more than one year | 17 | €81,270 | €55,794 | -€25,475 | -31.3% |
| Financial debts | 170/4 | €81,270 | €55,794 | -€25,475 | -31.3% |
| Amounts payable within one year | 42/48 | €91,911 | €109,392 | +€17,480 | +19.0% |
| Current portion of amounts payable after more than one year | 42 | €30,522 | €48,851 | +€18,330 | +60.1% |
| Financial debts | 43 | €10,024 | €389 | -€9,636 | -96.1% |
| Credit institutions | 430/8 | €10,024 | €389 | -€9,636 | -96.1% |
| Trade debts | 44 | €18,717 | €21,289 | +€2,572 | +13.7% |
| Suppliers | 440/4 | €18,717 | €21,289 | +€2,572 | +13.7% |
| Taxes, remuneration and social security | 45 | €31,559 | €24,652 | -€6,907 | -21.9% |
| Taxes | 450/3 | €31,559 | €24,652 | -€6,907 | -21.9% |
| Other amounts payable | 47/48 | €1,089 | €14,211 | +€13,121 | +1,205% |
| Accrued charges and deferred income | 492/3 | €142 | €113 | -€29 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,482 | €7,301 | -€181 | -2.4% |
| Other operating charges | 640/8 | €25,926 | €766 | -€25,160 | -97.0% |
| Gross operating margin | 9900 | -€119,114 | €63,766 | +€182,880 | |
| Operating profit (loss) | 9901 | -€152,521 | €55,699 | +€208,221 | |
| Financial income | 75/76B | €40,000 | - | -€40,000 | |
| Recurring financial income | 75 | €40,000 | - | -€40,000 | |
| Financial charges | 65/66B | €11,070 | €5,376 | -€5,694 | -51.4% |
| Recurring financial charges | 65 | €11,070 | €5,376 | -€5,694 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€123,592 | €50,323 | +€173,915 | |
| Income taxes | 67/77 | -€538 | - | +€538 | |
| Profit (loss) for the period | 9904 | -€123,054 | €50,323 | +€173,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,054 | €50,323 | +€173,377 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.