LINUSSIO LOCATION: 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.
LINUSSIO LOCATION
Largest movements
- Tangible fixed assets -€38,323
down €38,323 (-35.1%), from €109,194 to €70,870
of which Furniture and vehicles: -€34,935
- Receivables within one year +€9,037
new in 2025: €9,037
- Cash +€1,154
up €1,154 (+35.7%), from €3,229 to €4,383
mainly Depreciation (+€38,323) and Trade debts (+€8,631)
- Debts after one year -€14,329
down €14,329 (-6.5%), from €219,018 to €204,688
of which Financial debts: -€32,590
- Profit (loss) carried forward -€11,017
down €11,017 (-6.9%), from -€160,344 to -€171,362
- Tax, wage and social debts -€10,642
down €10,642 (-52.0%), from €20,478 to €9,836
- Trade debts +€8,631
up €8,631 (+249%), from €3,461 to €12,091
- Current portion of long-term debt -€1,244
down €1,244 (-4.0%), from €30,810 to €29,566
- Gross operating margin +€38,239
up €38,239, from -€1,740 to €36,499
- Depreciation -€5,947
down €5,947 (-13.4%), from €44,270 to €38,323
- Other operating charges -€863
down €863 (-36.4%), from €2,373 to €1,510
- Financial charges -€539
down €539 (-7.6%), from €7,090 to €6,551
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 | €113,737 | €84,920 | -€28,817 | -25.3% |
| Fixed assets | 21/28 | €109,194 | €70,870 | -€38,323 | -35.1% |
| Tangible fixed assets | 22/27 | €109,194 | €70,870 | -€38,323 | -35.1% |
| Furniture and vehicles | 24 | €97,247 | €62,312 | -€34,935 | -35.9% |
| Leasing and similar rights | 25 | €11,947 | €8,558 | -€3,388 | -28.4% |
| Current assets | 29/58 | €4,544 | €14,050 | +€9,506 | +209% |
| Amounts receivable within one year | 40/41 | - | €9,037 | +€9,037 | |
| Trade receivables | 40 | - | €9,037 | +€9,037 | |
| Cash at bank and in hand | 54/58 | €3,229 | €4,383 | +€1,154 | +35.7% |
| Deferred charges and accrued income | 490/1 | €1,315 | €629 | -€685 | -52.1% |
| Total equity and liabilities | 10/49 | €113,737 | €84,920 | -€28,817 | -25.3% |
| Equity | 10/15 | -€160,244 | -€171,262 | -€11,017 | -6.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,344 | -€171,362 | -€11,017 | -6.9% |
| Amounts payable | 17/49 | €273,982 | €256,182 | -€17,800 | -6.5% |
| Amounts payable after more than one year | 17 | €219,018 | €204,688 | -€14,329 | -6.5% |
| Financial debts | 170/4 | €82,203 | €49,612 | -€32,590 | -39.6% |
| Other amounts payable | 178/9 | €136,815 | €155,076 | +€18,261 | +13.3% |
| Amounts payable within one year | 42/48 | €54,749 | €51,493 | -€3,256 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €30,810 | €29,566 | -€1,244 | -4.0% |
| Trade debts | 44 | €3,461 | €12,091 | +€8,631 | +249% |
| Suppliers | 440/4 | €3,461 | €12,091 | +€8,631 | +249% |
| Taxes, remuneration and social security | 45 | €20,478 | €9,836 | -€10,642 | -52.0% |
| Taxes | 450/3 | €20,478 | €9,836 | -€10,642 | -52.0% |
| Accrued charges and deferred income | 492/3 | €215 | - | -€215 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,270 | €38,323 | -€5,947 | -13.4% |
| Other operating charges | 640/8 | €2,373 | €1,510 | -€863 | -36.4% |
| Non-recurring operating charges | 66A | - | €1,133 | +€1,133 | |
| Gross operating margin | 9900 | -€1,740 | €36,499 | +€38,239 | |
| Operating profit (loss) | 9901 | -€48,383 | -€4,467 | +€43,915 | +90.8% |
| Financial income | 75/76B | €202 | €1 | -€201 | -99.6% |
| Recurring financial income | 75 | €202 | €1 | -€201 | -99.6% |
| Financial charges | 65/66B | €7,090 | €6,551 | -€539 | -7.6% |
| Recurring financial charges | 65 | €7,090 | €6,551 | -€539 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€55,271 | -€11,017 | +€44,254 | +80.1% |
| Profit (loss) for the period | 9904 | -€55,271 | -€11,017 | +€44,254 | +80.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,271 | -€11,017 | +€44,254 | +80.1% |
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 26 October 2026 via checked.be.