LINYE: 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.
LINYE
Largest movements
- Tangible fixed assets -€20,319
down €20,319 (-3.6%), from €570,526 to €550,208
of which Land and buildings: -€20,024
- Debts after one year -€32,205
down €32,205 (-9.6%), from €334,679 to €302,474
of which Financial debts: -€32,205
- Profit (loss) carried forward +€12,097
up €12,097 (+68.9%), from €17,564 to €29,661
- Gross operating margin +€1,011
up €1,011 (+2.4%), from €42,993 to €44,004
- Financial charges -€605
down €605 (-8.3%), from €7,313 to €6,708
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.
Cash bridge derived
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 | €597,688 | €573,659 | -€24,029 | -4.0% |
| Fixed assets | 21/28 | €570,526 | €550,208 | -€20,319 | -3.6% |
| Tangible fixed assets | 22/27 | €570,526 | €550,208 | -€20,319 | -3.6% |
| Land and buildings | 22 | €569,411 | €549,387 | -€20,024 | -3.5% |
| Plant, machinery and equipment | 23 | €1,115 | €820 | -€295 | -26.4% |
| Current assets | 29/58 | €27,162 | €23,451 | -€3,711 | -13.7% |
| Amounts receivable within one year | 40/41 | - | €176 | +€176 | |
| Other amounts receivable | 41 | - | €176 | +€176 | |
| Cash at bank and in hand | 54/58 | €22,478 | €17,207 | -€5,271 | -23.4% |
| Deferred charges and accrued income | 490/1 | €4,685 | €6,069 | +€1,384 | +29.6% |
| Total equity and liabilities | 10/49 | €597,688 | €573,659 | -€24,029 | -4.0% |
| Equity | 10/15 | €23,564 | €35,661 | +€12,097 | +51.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,564 | €29,661 | +€12,097 | +68.9% |
| Amounts payable | 17/49 | €574,124 | €537,998 | -€36,126 | -6.3% |
| Amounts payable after more than one year | 17 | €334,679 | €302,474 | -€32,205 | -9.6% |
| Financial debts | 170/4 | €334,529 | €302,324 | -€32,205 | -9.6% |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €239,445 | €235,524 | -€3,921 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €31,594 | €32,196 | +€602 | +1.9% |
| Trade debts | 44 | €112 | €747 | +€635 | +565.6% |
| Suppliers | 440/4 | €112 | €747 | +€635 | +565.6% |
| Taxes, remuneration and social security | 45 | €4,362 | €2,712 | -€1,649 | -37.8% |
| Taxes | 450/3 | €4,362 | €2,712 | -€1,649 | -37.8% |
| Other amounts payable | 47/48 | €203,378 | €199,869 | -€3,509 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,319 | €20,319 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,800 | €1,856 | +€56 | +3.1% |
| Gross operating margin | 9900 | €42,993 | €44,004 | +€1,011 | +2.4% |
| Operating profit (loss) | 9901 | €20,874 | €21,829 | +€955 | +4.6% |
| Financial charges | 65/66B | €7,313 | €6,708 | -€605 | -8.3% |
| Recurring financial charges | 65 | €7,313 | €6,708 | -€605 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | €13,561 | €15,121 | +€1,560 | +11.5% |
| Income taxes | 67/77 | €2,712 | €3,024 | +€312 | +11.5% |
| Profit (loss) for the period | 9904 | €10,849 | €12,097 | +€1,248 | +11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €10,849 | €12,097 | +€1,248 | +11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.