Clever Lynx: 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.
Clever Lynx
Largest movements
- Receivables within one year +€65,988
up €65,988 (+52.4%), from €125,905 to €191,893
of which Other amounts receivable: +€116,063
- Cash +€62,939
up €62,939 (+23.5%), from €267,590 to €330,528
mainly Other debts (+€190,240) and Tax, wage and social debts (+€85,416)
- Tangible fixed assets -€20,876
down €20,876 (-25.4%), from €82,288 to €61,412
- Profit (loss) carried forward -€232,000
down €232,000 (-61.1%), from €379,584 to €147,584
- Other debts +€190,240
new in 2025: €190,240
- Tax, wage and social debts +€85,416
up €85,416 (+93.7%), from €91,200 to €176,616
- Reserves +€60,998
new in 2025: €60,998
- Gross operating margin -€14,806
down €14,806 (-11.7%), from €126,832 to €112,026
- Financial income +€9,094
up €9,094 (+45,468,850%), from €0 to €9,094
- Other operating charges -€4,057
down €4,057 (-62.4%), from €6,499 to €2,442
- Taxes -€2,006
down €2,006 (-5.4%), from €36,991 to €34,985
- Financial charges +€1,575
up €1,575 (+647%), from €244 to €1,818
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 | €475,783 | €583,833 | +€108,050 | +22.7% |
| Fixed assets | 21/28 | €82,288 | €61,412 | -€20,876 | -25.4% |
| Tangible fixed assets | 22/27 | €82,288 | €61,412 | -€20,876 | -25.4% |
| Furniture and vehicles | 24 | €82,288 | €61,412 | -€20,876 | -25.4% |
| Current assets | 29/58 | €393,495 | €522,421 | +€128,926 | +32.8% |
| Amounts receivable within one year | 40/41 | €125,905 | €191,893 | +€65,988 | +52.4% |
| Trade receivables | 40 | €53,386 | €3,310 | -€50,076 | -93.8% |
| Other amounts receivable | 41 | €72,519 | €188,582 | +€116,063 | +160% |
| Cash at bank and in hand | 54/58 | €267,590 | €330,528 | +€62,939 | +23.5% |
| Total equity and liabilities | 10/49 | €475,783 | €583,833 | +€108,050 | +22.7% |
| Equity | 10/15 | €384,584 | €213,581 | -€171,002 | -44.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €60,998 | +€60,998 | |
| Distributable reserves | 133 | - | €60,998 | +€60,998 | |
| Profit (loss) carried forward | 14 | €379,584 | €147,584 | -€232,000 | -61.1% |
| Amounts payable | 17/49 | €91,200 | €370,252 | +€279,052 | +306% |
| Amounts payable within one year | 42/48 | €91,200 | €370,252 | +€279,052 | +306% |
| Trade debts | 44 | - | €3,396 | +€3,396 | |
| Suppliers | 440/4 | - | €3,396 | +€3,396 | |
| Taxes, remuneration and social security | 45 | €91,200 | €176,616 | +€85,416 | +93.7% |
| Taxes | 450/3 | €91,200 | €176,616 | +€85,416 | +93.7% |
| Other amounts payable | 47/48 | - | €190,240 | +€190,240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,721 | €20,876 | +€155 | +0.7% |
| Other operating charges | 640/8 | €6,499 | €2,442 | -€4,057 | -62.4% |
| Gross operating margin | 9900 | €126,832 | €112,026 | -€14,806 | -11.7% |
| Operating profit (loss) | 9901 | €99,612 | €88,707 | -€10,905 | -10.9% |
| Financial income | 75/76B | €0 | €9,094 | +€9,094 | +45,468,850% |
| Recurring financial income | 75 | €0 | €9,094 | +€9,094 | +45,468,850% |
| Financial charges | 65/66B | €244 | €1,818 | +€1,575 | +647% |
| Recurring financial charges | 65 | €244 | €1,818 | +€1,575 | +647% |
| Profit (loss) for the period before taxes | 9903 | €99,369 | €95,983 | -€3,386 | -3.4% |
| Income taxes | 67/77 | €36,991 | €34,985 | -€2,006 | -5.4% |
| Profit (loss) for the period | 9904 | €62,378 | €60,998 | -€1,380 | -2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,378 | €60,998 | -€1,380 | -2.2% |
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 22 October 2026 via checked.be.