LINESA: what changed
What changed
LINESA
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€124,668
2024 · €79,189+€45,479
Equity
€247,869
2024 · €123,200+€124,668
Cash
€273,865
2024 · €168,885+€104,981
Balance sheet total
€343,541
2024 · €256,032+€87,509
Largest movements
Assets
- Cash +€104,981
up €104,981 (+62.2%), from €168,885 to €273,865
mainly Net result for the year (+€124,668) and Depreciation (+€26,113)
- Tangible fixed assets -€14,456
down €14,456 (-21.7%), from €66,516 to €52,059
of which Leasing and similar rights: -€9,600
Equity and liabilities
- Reserves +€124,668
up €124,668 (+109%), from €114,590 to €239,259
- Tax, wage and social debts -€29,109
down €29,109 (-34.8%), from €83,747 to €54,639
of which Remuneration and social security: -€41,529
- Debts after one year -€6,679
down €6,679 (-22.2%), from €30,127 to €23,448
- Other debts -€6,214
no longer reported in 2025 (was €6,214)
- Accrued charges and deferred income +€4,481
new in 2025: €4,481
Income statement
- Gross operating margin +€69,379
up €69,379 (+23.9%), from €290,578 to €359,956
- Taxes +€16,179
up €16,179 (+74.7%), from €21,664 to €37,843
- Depreciation +€7,065
up €7,065 (+37.1%), from €19,047 to €26,113
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€79,189
Gross operating margin
+€69,379
Staff costs
-€1,402
Depreciation
-€7,065
Other operating charges
+€94
Financial income
+€36
Financial charges
+€618
Taxes
-€16,179
Result 2025
€124,668
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€121,716
Investment
-€10,406
Financing
-€6,329
Cash 2024
€168,885
From operations (derived)
+€121,716
Net result for the year
+€124,668
Depreciation
+€26,113
Stocks and contracts
-€1,050
Receivables within one year
+€2,815
Trade debts
+€11
Tax, wage and social debts
-€29,109
Other debts
-€6,214
Accrued charges and deferred income
+€4,481
Investment (derived)
-€10,406
Investment in fixed assets (net)
-€10,406
Financing
-€6,329
Debts after one year
-€6,679
Current portion of long-term debt
+€350
Cash 2025
€273,865
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,032 | €343,541 | +€87,509 | +34.2% |
| Fixed assets | 21/28 | €69,693 | €53,987 | -€15,706 | -22.5% |
| Intangible fixed assets | 21 | €2,777 | €1,527 | -€1,250 | -45.0% |
| Tangible fixed assets | 22/27 | €66,516 | €52,059 | -€14,456 | -21.7% |
| Plant, machinery and equipment | 23 | €12,370 | €11,337 | -€1,034 | -8.4% |
| Furniture and vehicles | 24 | €13,673 | €9,850 | -€3,823 | -28.0% |
| Leasing and similar rights | 25 | €40,472 | €30,872 | -€9,600 | -23.7% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €186,339 | €289,554 | +€103,216 | +55.4% |
| Stocks and contracts in progress | 3 | €8,250 | €9,300 | +€1,050 | +12.7% |
| Stocks | 30/36 | €8,250 | €9,300 | +€1,050 | +12.7% |
| Amounts receivable within one year | 40/41 | €9,204 | €6,389 | -€2,815 | -30.6% |
| Trade receivables | 40 | €8,762 | €4,561 | -€4,201 | -47.9% |
| Other amounts receivable | 41 | €442 | €1,828 | +€1,386 | +314% |
| Cash at bank and in hand | 54/58 | €168,885 | €273,865 | +€104,981 | +62.2% |
| Total equity and liabilities | 10/49 | €256,032 | €343,541 | +€87,509 | +34.2% |
| Equity | 10/15 | €123,200 | €247,869 | +€124,668 | +101% |
| Contributions | 10/11 | €8,610 | €8,610 | = | 0.0% |
| Reserves | 13 | €114,590 | €239,259 | +€124,668 | +109% |
| Distributable reserves | 133 | €114,590 | €239,259 | +€124,668 | +109% |
| Amounts payable | 17/49 | €132,831 | €95,672 | -€37,159 | -28.0% |
| Amounts payable after more than one year | 17 | €30,127 | €23,448 | -€6,679 | -22.2% |
| Financial debts | 170/4 | €30,127 | €23,448 | -€6,679 | -22.2% |
| Amounts payable within one year | 42/48 | €102,704 | €67,743 | -€34,961 | -34.0% |
| Current portion of amounts payable after more than one year | 42 | €6,329 | €6,679 | +€350 | +5.5% |
| Trade debts | 44 | €6,414 | €6,425 | +€11 | +0.2% |
| Suppliers | 440/4 | €6,414 | €6,425 | +€11 | +0.2% |
| Taxes, remuneration and social security | 45 | €83,747 | €54,639 | -€29,109 | -34.8% |
| Taxes | 450/3 | €34,848 | €47,268 | +€12,420 | +35.6% |
| Remuneration and social security | 454/9 | €48,900 | €7,371 | -€41,529 | -84.9% |
| Other amounts payable | 47/48 | €6,214 | - | -€6,214 | |
| Accrued charges and deferred income | 492/3 | - | €4,481 | +€4,481 | |
| Remuneration, social security and pensions | 62 | €165,976 | €167,378 | +€1,402 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,047 | €26,113 | +€7,065 | +37.1% |
| Other operating charges | 640/8 | €887 | €794 | -€94 | -10.5% |
| Gross operating margin | 9900 | €290,578 | €359,956 | +€69,379 | +23.9% |
| Operating profit (loss) | 9901 | €104,667 | €165,672 | +€61,005 | +58.3% |
| Financial income | 75/76B | €0 | €36 | +€36 | +11,184% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +11,184% |
| Financial charges | 65/66B | €3,814 | €3,196 | -€618 | -16.2% |
| Recurring financial charges | 65 | €3,814 | €3,196 | -€618 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €100,853 | €162,512 | +€61,659 | +61.1% |
| Income taxes | 67/77 | €21,664 | €37,843 | +€16,179 | +74.7% |
| Profit (loss) for the period | 9904 | €79,189 | €124,668 | +€45,479 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,189 | €124,668 | +€45,479 | +57.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.