LINUS RUSTY: 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.
LINUS RUSTY
Largest movements
- Receivables within one year +€54,761
up €54,761 (+103%), from €52,911 to €107,672
- Tangible fixed assets -€47,667
down €47,667 (-3.2%), from €1.5m to €1.5m
of which Land and buildings: -€41,539
- Other debts +€94,603
up €94,603 (+8.9%), from €1.1m to €1.2m
- Debts after one year -€63,205
down €63,205 (-8.7%), from €730,605 to €667,400
- Profit (loss) carried forward -€30,948
down €30,948 (-9.8%), from -€314,910 to -€345,858
- Gross operating margin -€30,176
down €30,176 (-34.4%), from €87,653 to €57,477
- Financial charges +€11,117
up €11,117 (+41.0%), from €27,121 to €38,238
- Financial income +€2,748
up €2,748 (+171%), from €1,603 to €4,351
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 | €1,567,861 | €1,575,301 | +€7,440 | +0.5% |
| Fixed assets | 21/28 | €1,510,703 | €1,463,036 | -€47,667 | -3.2% |
| Tangible fixed assets | 22/27 | €1,510,703 | €1,463,036 | -€47,667 | -3.2% |
| Land and buildings | 22 | €1,498,447 | €1,456,908 | -€41,539 | -2.8% |
| Furniture and vehicles | 24 | €12,256 | €6,128 | -€6,128 | -50.0% |
| Current assets | 29/58 | €57,158 | €112,265 | +€55,107 | +96.4% |
| Amounts receivable within one year | 40/41 | €52,911 | €107,672 | +€54,761 | +103% |
| Other amounts receivable | 41 | €52,911 | €107,672 | +€54,761 | +103% |
| Cash at bank and in hand | 54/58 | €4,247 | €4,593 | +€346 | +8.1% |
| Total equity and liabilities | 10/49 | €1,567,861 | €1,575,301 | +€7,440 | +0.5% |
| Equity | 10/15 | -€298,163 | -€329,110 | -€30,948 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,548 | €10,548 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €8,688 | €8,688 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€314,910 | -€345,858 | -€30,948 | -9.8% |
| Amounts payable | 17/49 | €1,866,024 | €1,904,412 | +€38,388 | +2.1% |
| Amounts payable after more than one year | 17 | €730,605 | €667,400 | -€63,205 | -8.7% |
| Financial debts | 170/4 | €730,605 | €667,400 | -€63,205 | -8.7% |
| Amounts payable within one year | 42/48 | €1,129,462 | €1,231,055 | +€101,593 | +9.0% |
| Current portion of amounts payable after more than one year | 42 | €61,963 | €63,205 | +€1,243 | +2.0% |
| Trade debts | 44 | €3,545 | €9,292 | +€5,747 | +162% |
| Suppliers | 440/4 | €3,545 | €9,292 | +€5,747 | +162% |
| Other amounts payable | 47/48 | €1,063,954 | €1,158,557 | +€94,603 | +8.9% |
| Accrued charges and deferred income | 492/3 | €5,957 | €5,957 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,667 | €47,667 | = | 0.0% |
| Other operating charges | 640/8 | €6,663 | €6,871 | +€208 | +3.1% |
| Gross operating margin | 9900 | €87,653 | €57,477 | -€30,176 | -34.4% |
| Operating profit (loss) | 9901 | €33,323 | €2,939 | -€30,384 | -91.2% |
| Financial income | 75/76B | €1,603 | €4,351 | +€2,748 | +171% |
| Recurring financial income | 75 | €1,603 | €4,351 | +€2,748 | +171% |
| Financial charges | 65/66B | €27,121 | €38,238 | +€11,117 | +41.0% |
| Recurring financial charges | 65 | €27,121 | €38,238 | +€11,117 | +41.0% |
| Profit (loss) for the period before taxes | 9903 | €7,806 | -€30,948 | -€38,753 | |
| Profit (loss) for the period | 9904 | €7,806 | -€30,948 | -€38,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,806 | -€30,948 | -€38,753 |
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 16 October 2026 via checked.be.