LinZn: 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.
LinZn
Largest movements
- Cash -€31,646
down €31,646 (-32.5%), from €97,274 to €65,627
mainly Trade debts (-€69,708) and Contributions, distributions and other (-€35,000)
- Tangible fixed assets -€16,177
down €16,177 (-18.4%), from €88,062 to €71,885
of which Plant, machinery and equipment: -€15,274
- Intangible fixed assets -€2,857
down €2,857 (-50.3%), from €5,683 to €2,826
- Trade debts -€69,708
down €69,708 (-89.4%), from €77,932 to €8,225
- Profit (loss) carried forward +€8,404
up €8,404 (+21.9%), from €38,365 to €46,769
- Other debts +€7,610
up €7,610 (+11.7%), from €64,850 to €72,461
- Tax, wage and social debts +€4,691
up €4,691 (+56.2%), from €8,348 to €13,039
- Gross operating margin +€23,752
up €23,752 (+41.8%), from €56,768 to €80,520
- Purchases and services +€11,042
up €11,042 (+4.8%), from €231,661 to €242,703
- Taxes +€9,597
up €9,597 (+174.2%), from €5,509 to €15,107
- Depreciation +€1,078
up €1,078 (+5.5%), from €19,580 to €20,658
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 | €194,579 | €145,577 | -€49,002 | -25.2% |
| Fixed assets | 21/28 | €93,745 | €74,710 | -€19,034 | -20.3% |
| Intangible fixed assets | 21 | €5,683 | €2,826 | -€2,857 | -50.3% |
| Tangible fixed assets | 22/27 | €88,062 | €71,885 | -€16,177 | -18.4% |
| Land and buildings | 22 | €5,864 | €5,252 | -€612 | -10.4% |
| Plant, machinery and equipment | 23 | €74,522 | €59,248 | -€15,274 | -20.5% |
| Furniture and vehicles | 24 | €7,676 | €5,767 | -€1,909 | -24.9% |
| Other tangible fixed assets | 26 | - | €1,617 | +€1,617 | |
| Current assets | 29/58 | €100,834 | €70,867 | -€29,968 | -29.7% |
| Stocks and contracts in progress | 3 | €3,315 | €3,810 | +€495 | +14.9% |
| Stocks | 30/36 | €3,315 | €3,810 | +€495 | +14.9% |
| Amounts receivable within one year | 40/41 | - | €1,429 | +€1,429 | |
| Trade receivables | 40 | - | €1,429 | +€1,429 | |
| Cash at bank and in hand | 54/58 | €97,274 | €65,627 | -€31,646 | -32.5% |
| Deferred charges and accrued income | 490/1 | €246 | - | -€246 | |
| Total equity and liabilities | 10/49 | €194,579 | €145,577 | -€49,002 | -25.2% |
| Equity | 10/15 | €43,448 | €51,853 | +€8,404 | +19.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84 | €84 | = | 0.0% |
| Non-distributable reserves | 130/1 | €84 | €84 | = | 0.0% |
| Legal reserve | 130 | €84 | €84 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,365 | €46,769 | +€8,404 | +21.9% |
| Amounts payable | 17/49 | €151,131 | €93,725 | -€57,406 | -38.0% |
| Amounts payable within one year | 42/48 | €151,131 | €93,725 | -€57,406 | -38.0% |
| Trade debts | 44 | €77,932 | €8,225 | -€69,708 | -89.4% |
| Suppliers | 440/4 | €77,932 | €8,225 | -€69,708 | -89.4% |
| Taxes, remuneration and social security | 45 | €8,348 | €13,039 | +€4,691 | +56.2% |
| Taxes | 450/3 | €8,348 | €13,039 | +€4,691 | +56.2% |
| Other amounts payable | 47/48 | €64,850 | €72,461 | +€7,610 | +11.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €231,661 | €242,703 | +€11,042 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,580 | €20,658 | +€1,078 | +5.5% |
| Other operating charges | 640/8 | €502 | €594 | +€92 | +18.3% |
| Gross operating margin | 9900 | €56,768 | €80,520 | +€23,752 | +41.8% |
| Operating profit (loss) | 9901 | €36,685 | €59,268 | +€22,582 | +61.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -66.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -66.1% |
| Financial charges | 65/66B | €877 | €757 | -€119 | -13.6% |
| Recurring financial charges | 65 | €877 | €757 | -€119 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €35,810 | €58,511 | +€22,701 | +63.4% |
| Income taxes | 67/77 | €5,509 | €15,107 | +€9,597 | +174.2% |
| Profit (loss) for the period | 9904 | €30,300 | €43,404 | +€13,104 | +43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,300 | €43,404 | +€13,104 | +43.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.