LINZE ARCHITECTURE: 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.
LINZE ARCHITECTURE
Largest movements
- Tangible fixed assets +€28,597
up €28,597 (+389.8%), from €7,337 to €35,934
of which Furniture and vehicles: +€28,897
- Receivables within one year +€1,903
up €1,903 (+22.3%), from €8,528 to €10,430
of which Other amounts receivable: +€1,685
- Cash +€691
up €691 (+5.2%), from €13,371 to €14,062
mainly Debts after one year (+€19,697) and Net result for the year (+€10,463)
- Debts after one year +€19,697
new in 2025: €19,697
- Profit (loss) carried forward +€10,463
up €10,463 (+77.1%), from €13,563 to €24,026
- Current portion of long-term debt +€6,675
new in 2025: €6,675
- Tax, wage and social debts -€4,888
down €4,888 (-65.9%), from €7,415 to €2,526
of which Taxes: -€4,888
- Other debts -€1,295
down €1,295 (-17.2%), from €7,546 to €6,251
- Purchases and services -€52,966
no longer reported in 2025 (was €52,966)
- Depreciation +€2,483
up €2,483 (+244.7%), from €1,015 to €3,498
- Other operating charges +€1,097
up €1,097 (+150.0%), from €731 to €1,828
- Gross operating margin +€1,052
up €1,052 (+5.3%), from €19,726 to €20,777
- Financial charges +€377
up €377 (+444.7%), from €85 to €462
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 | €31,023 | €61,729 | +€30,705 | +99.0% |
| Formation expenses | 20 | €67 | - | -€67 | |
| Fixed assets | 21/28 | €7,837 | €36,434 | +€28,597 | +364.9% |
| Tangible fixed assets | 22/27 | €7,337 | €35,934 | +€28,597 | +389.8% |
| Plant, machinery and equipment | 23 | €2,775 | €2,475 | -€300 | -10.8% |
| Furniture and vehicles | 24 | €4,562 | €33,458 | +€28,897 | +633.5% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €23,120 | €25,295 | +€2,175 | +9.4% |
| Amounts receivable within one year | 40/41 | €8,528 | €10,430 | +€1,903 | +22.3% |
| Trade receivables | 40 | €8,528 | €8,745 | +€218 | +2.6% |
| Other amounts receivable | 41 | - | €1,685 | +€1,685 | |
| Cash at bank and in hand | 54/58 | €13,371 | €14,062 | +€691 | +5.2% |
| Deferred charges and accrued income | 490/1 | €1,221 | €802 | -€418 | -34.3% |
| Total equity and liabilities | 10/49 | €31,023 | €61,729 | +€30,705 | +99.0% |
| Equity | 10/15 | €16,063 | €26,526 | +€10,463 | +65.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,563 | €24,026 | +€10,463 | +77.1% |
| Amounts payable | 17/49 | €14,960 | €35,202 | +€20,242 | +135.3% |
| Amounts payable after more than one year | 17 | - | €19,697 | +€19,697 | |
| Financial debts | 170/4 | - | €19,697 | +€19,697 | |
| Amounts payable within one year | 42/48 | €14,960 | €15,505 | +€545 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,675 | +€6,675 | |
| Trade debts | 44 | - | €53 | +€53 | |
| Suppliers | 440/4 | - | €53 | +€53 | |
| Taxes, remuneration and social security | 45 | €7,415 | €2,526 | -€4,888 | -65.9% |
| Taxes | 450/3 | €5,915 | €1,026 | -€4,888 | -82.6% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €7,546 | €6,251 | -€1,295 | -17.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €52,966 | - | -€52,966 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €3,498 | +€2,483 | +244.7% |
| Other operating charges | 640/8 | €731 | €1,828 | +€1,097 | +150.0% |
| Gross operating margin | 9900 | €19,726 | €20,777 | +€1,052 | +5.3% |
| Operating profit (loss) | 9901 | €17,980 | €15,451 | -€2,528 | -14.1% |
| Financial charges | 65/66B | €85 | €462 | +€377 | +444.7% |
| Recurring financial charges | 65 | €85 | €462 | +€377 | +444.7% |
| Profit (loss) for the period before taxes | 9903 | €17,895 | €14,989 | -€2,906 | -16.2% |
| Income taxes | 67/77 | €4,331 | €4,526 | +€195 | +4.5% |
| Profit (loss) for the period | 9904 | €13,563 | €10,463 | -€3,100 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,563 | €10,463 | -€3,100 | -22.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.