Linea: 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.
Linea
Largest movements
- Receivables within one year -€33,878
down €33,878 (-25.3%), from €134,146 to €100,268
of which Other amounts receivable: -€76,216
- Tangible fixed assets +€2,656
up €2,656 (+171%), from €1,553 to €4,209
of which Plant, machinery and equipment: +€2,848
- Other debts +€40,274
up €40,274 (+270%), from €14,900 to €55,174
- Profit (loss) carried forward -€37,127
down €37,127 (-56.9%), from €65,206 to €28,078
- Trade debts -€16,800
down €16,800 (-67.9%), from €24,746 to €7,946
- Tax, wage and social debts -€16,113
down €16,113 (-57.1%), from €28,233 to €12,120
of which Taxes: -€16,493
- Gross operating margin +€33,643
up €33,643 (+105%), from €31,924 to €65,568
- Financial charges +€10,034
up €10,034 (+299%), from €3,361 to €13,394
- Financial income -€7,855
down €7,855 (-85.1%), from €9,234 to €1,379
- Staff costs +€3,805
up €3,805 (+4.5%), from €84,105 to €87,910
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 | €140,599 | €110,832 | -€29,767 | -21.2% |
| Fixed assets | 21/28 | €1,553 | €4,209 | +€2,656 | +171% |
| Tangible fixed assets | 22/27 | €1,553 | €4,209 | +€2,656 | +171% |
| Land and buildings | 22 | €1,553 | €1,361 | -€191 | -12.3% |
| Plant, machinery and equipment | 23 | - | €2,848 | +€2,848 | |
| Current assets | 29/58 | €139,046 | €106,623 | -€32,423 | -23.3% |
| Amounts receivable within one year | 40/41 | €134,146 | €100,268 | -€33,878 | -25.3% |
| Trade receivables | 40 | - | €42,338 | +€42,338 | |
| Other amounts receivable | 41 | €134,146 | €57,930 | -€76,216 | -56.8% |
| Cash at bank and in hand | 54/58 | €202 | €749 | +€547 | +271% |
| Deferred charges and accrued income | 490/1 | €4,698 | €5,606 | +€908 | +19.3% |
| Total equity and liabilities | 10/49 | €140,599 | €110,832 | -€29,767 | -21.2% |
| Equity | 10/15 | €72,719 | €35,592 | -€37,127 | -51.1% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €313 | €313 | = | 0.0% |
| Distributable reserves | 133 | €313 | €313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,206 | €28,078 | -€37,127 | -56.9% |
| Amounts payable | 17/49 | €67,880 | €75,240 | +€7,360 | +10.8% |
| Amounts payable within one year | 42/48 | €67,880 | €75,240 | +€7,360 | +10.8% |
| Trade debts | 44 | €24,746 | €7,946 | -€16,800 | -67.9% |
| Suppliers | 440/4 | €24,746 | €7,946 | -€16,800 | -67.9% |
| Taxes, remuneration and social security | 45 | €28,233 | €12,120 | -€16,113 | -57.1% |
| Taxes | 450/3 | €17,624 | €1,131 | -€16,493 | -93.6% |
| Remuneration and social security | 454/9 | €10,610 | €10,989 | +€380 | +3.6% |
| Other amounts payable | 47/48 | €14,900 | €55,174 | +€40,274 | +270% |
| Non-recurring operating income | 76A | €5,448 | - | -€5,448 | |
| Remuneration, social security and pensions | 62 | €84,105 | €87,910 | +€3,805 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €191 | €392 | +€200 | +105% |
| Other operating charges | 640/8 | €931 | €1,297 | +€366 | +39.3% |
| Gross operating margin | 9900 | €31,924 | €65,568 | +€33,643 | +105% |
| Operating profit (loss) | 9901 | -€53,303 | -€24,031 | +€29,272 | +54.9% |
| Financial income | 75/76B | €9,234 | €1,379 | -€7,855 | -85.1% |
| Recurring financial income | 75 | €9,234 | €1,379 | -€7,855 | -85.1% |
| Financial charges | 65/66B | €3,361 | €13,394 | +€10,034 | +299% |
| Recurring financial charges | 65 | €3,361 | €13,394 | +€10,034 | +299% |
| Profit (loss) for the period before taxes | 9903 | -€47,430 | -€36,047 | +€11,383 | +24.0% |
| Income taxes | 67/77 | €1,418 | €1,081 | -€337 | -23.8% |
| Profit (loss) for the period | 9904 | -€48,848 | -€37,127 | +€11,721 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,848 | -€37,127 | +€11,721 | +24.0% |
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 28 October 2026 via checked.be.