LINEDATA SERVICES financials
LINEDATA SERVICES
Country: FR Reporting currency: EUR Latest annual report: 2025-12-31
LEI:
9695003D6KVJ0H8CL506 Financial statements
(EUR, as reported — unscaled; 93 line items across 2 annual periods)
| Line item | 2025 | 2024 |
|---|---|---|
| Income statement | ||
| Employee benefits expense | €87.5M | €87.7M |
| Depreciation & amortisation | €13.3M | €13.5M |
| Operating profit (EBIT) | €22.6M | €39.9M |
| Income tax expense | €5.4M | €9.4M |
| Profit for the year | €14.7M | €28.1M |
| — attributable to owners | €14.7M | €28.1M |
| — attributable to NCI | €0 | €0 |
| Total comprehensive income | €218.0K | €35.3M |
| Per share | ||
| Basic EPS | €2.98 | €5.69 |
| Diluted EPS | €2.98 | €5.69 |
| Cash flow statement | ||
| Net cash from operating activities | €26.2M | €49.4M |
| Net cash from investing activities | -€16.5M | -€7.1M |
| Net cash from financing activities | -€31.8M | -€34.9M |
| Dividends paid | €8.6M | €8.7M |
| Repayments of borrowings | €19.2M | €15.9M |
| Lease liability payments | €4.3M | €5.1M |
| Balance sheet | ||
| Total assets | €300.6M | €324.1M |
| Non-current assets | €226.4M | €232.0M |
| Property, plant & equipment | €6.6M | €8.1M |
| Right-of-use assets | €17.7M | €19.1M |
| Intangible assets & goodwill | €167.4M | €170.9M |
| Current assets | €74.2M | €92.1M |
| Trade & other receivables | €50.4M | €46.0M |
| Cash & equivalents | €14.9M | €38.5M |
| Total equity | €120.6M | €138.4M |
| — attributable to owners | €120.6M | €138.4M |
| Non-controlling interests | €0 | €0 |
| Non-current liabilities | €91.1M | €102.3M |
| Long-term borrowings | €55.3M | €65.6M |
| Lease liabilities (non-current) | €9.2M | €12.2M |
| Current liabilities | €88.9M | €83.4M |
| Lease liabilities (current) | €4.5M | €4.0M |
| Trade & other payables | €38.2M | €34.4M |
| Deferred tax liabilities | €12.1M | €13.0M |
| Derived metrics | ||
| Operating margin | 13.3% | 21.7% |
| Net margin | 8.6% | 15.3% |
| Return on equity | 12.2% | 20.3% |
| Cash conversion ratio | 1.79× | 1.76× |
| Other reported items | ||
| Additional Paidin Capital | -€34.4M | -€34.4M |
| Adjustments For Deferred Tax Expense | -€260.0K | -€1.7M |
| Adjustments For Fair Value Gains Losses | -€43.0K | -€30.0K |
| Adjustments For Losses Gains On Disposal of Noncurrent Assets | €718.0K | €144.0K |
| Adjustments For Sharebased Payments | €583.0K | -€12.0K |
| Cash and Cash Equivalents If Different From Statement of Financial Position | €14.9M | €38.5M |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | €3.6M | €0 |
| Comprehensive Income Attributable To Noncontrolling Interests | €0 | €0 |
| Comprehensive Income Attributable To Owners of Parent | €218.0K | €35.3M |
| Current Borrowings and Current Portion of Noncurrent Borrowings | €24.0M | €19.9M |
| Current Contract Liabilities | €17.4M | €19.4M |
| Current Prepaid Expenses | €4.3M | €4.6M |
| Current Provisions | €2.6M | €643.0K |
| Current Tax Assets Current | €4.6M | €3.0M |
| Current Tax Liabilities Current | €2.2M | €5.1M |
| Deferred Tax Assets | €3.8M | €3.9M |
| Dividends Recognised As Distributions To Owners Per Share | €1.75 | — |
| Effect of Exchange Rate Changes On Cash and Cash Equivalents | -€1.6M | €506.0K |
| Equity and Liabilities | €300.6M | €324.1M |
| Impairment Loss Impairment Gain and Reversal of Impairment Loss Determined In Accordance With IFRS9 | €1.2M | €1.4M |
| Income Tax Relating To Cash Flow Hedges of Other Comprehensive Income | €7.0K | -€84.0K |
| Income Tax Relating To Remeasurements of Defined Benefit Plans of Other Comprehensive Income | €210.0K | €45.0K |
| Income Taxes Paid Refund Classified As Operating Activities | €4.6M | -€3.0M |
| Increase Decrease In Cash and Cash Equivalents | -€23.6M | €8.0M |
| Increase Decrease In Working Capital | €2.8M | -€1.2M |
| Increase Decrease Through Appropriation of Retained Earnings | €0 | €0 |
| Increase Decrease Through Sharebased Payment Transactions | €583.0K | -€12.0K |
| Increase Decrease Through Transfers and Other Changes Equity | €0 | — |
| Increase Decrease Through Treasury Share Transactions | -€9.9M | -€1.2M |
| Intangible Assets Other Than Goodwill | €29.9M | €29.2M |
| Issued Capital | €5.0M | €5.0M |
| Miscellaneous Other Operating Expense | €872.0K | €1.6M |
| Miscellaneous Other Operating Income | €748.0K | €211.0K |
| Noncurrent Financial Assets | €1.0M | €814.0K |
| Noncurrent Provisions For Employee Benefits | €7.4M | €7.8M |
| Number of Shares Outstanding | 5.0M | 5.0M |
| Other Comprehensive Income | -€14.4M | €7.2M |
| Other Comprehensive Income Net of Tax Cash Flow Hedges | €22.0K | -€243.0K |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation of Foreign Operations and Hedges of Net Investments In Foreign Operations | -€15.1M | €7.3M |
| Other Comprehensive Income Net of Tax Gains Losses On Remeasurements of Defined Benefit Plans | €604.0K | €125.0K |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -€15.0M | €7.0M |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | €604.0K | €125.0K |
| Other Finance Cost | €546.0K | €215.0K |
| Other Finance Income | €846.0K | €1.9M |
| Other Inflows Outflows of Cash Classified As Investing Activities | -€36.0K | -€18.0K |
| Other Longterm Provisions | €296.0K | €976.0K |
| Other Noncurrent Assets | €15.0K | €17.0K |
| Other Noncurrent Liabilities | €6.8M | €2.8M |
| Payments To Acquire Or Redeem Entitys Shares | €9.9M | €1.2M |
| Proceeds From Current Borrowings | €1.9M | — |
| Proceeds From Noncurrent Borrowings | €11.5M | €0 |
| Profit Loss From Continuing Operations | €14.7M | €28.1M |
| Retained Earnings Profit Loss For Reporting Period | €14.7M | €28.1M |
| Revenue From Contracts With Customers | €169.6M | €183.7M |
| Tax Expense Other Than Income Tax Expense | €2.6M | €2.5M |
Methodology
Every line item above is a fact tagged in LINEDATA SERVICES's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (EUR), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.