D-Lynck: 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.
D-Lynck
Largest movements
- Receivables within one year +€25,777
up €25,777 (+481%), from €5,358 to €31,135
- Cash +€23,140
up €23,140 (+302%), from €7,660 to €30,800
- Tangible fixed assets +€19,235
up €19,235 (+89.9%), from €21,407 to €40,641
of which Furniture and vehicles: +€24,527
- Profit (loss) carried forward +€47,801
up €47,801 (+515%), from €9,273 to €57,074
- Other debts +€21,131
up €21,131 (+494%), from €4,279 to €25,410
- Debts after one year -€16,500
no longer reported in 2024 (was €16,500)
- Tax, wage and social debts +€15,993
up €15,993 (+476%), from €3,361 to €19,354
of which Taxes: +€13,993
- Accrued charges and deferred income -€1,387
down €1,387 (-49.6%), from €2,797 to €1,410
- Gross operating margin +€57,119
up €57,119 (+661%), from €8,644 to €65,763
- Taxes +€9,747
up €9,747 (+766%), from €1,272 to €11,019
- Depreciation -€2,396
down €2,396 (-20.4%), from €11,741 to €9,345
- Financial charges +€2,250
up €2,250 (+257%), from €876 to €3,126
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,665 | €114,887 | +€67,222 | +141% |
| Fixed assets | 21/28 | €21,407 | €40,641 | +€19,235 | +89.9% |
| Tangible fixed assets | 22/27 | €21,407 | €40,641 | +€19,235 | +89.9% |
| Plant, machinery and equipment | 23 | €10,241 | €4,949 | -€5,292 | -51.7% |
| Furniture and vehicles | 24 | €11,165 | €35,692 | +€24,527 | +220% |
| Current assets | 29/58 | €26,259 | €74,246 | +€47,987 | +183% |
| Stocks and contracts in progress | 3 | €3,509 | €3,473 | -€36 | -1.0% |
| Stocks | 30/36 | €3,509 | €3,473 | -€36 | -1.0% |
| Amounts receivable within one year | 40/41 | €5,358 | €31,135 | +€25,777 | +481% |
| Trade receivables | 40 | €5,358 | €31,135 | +€25,777 | +481% |
| Cash at bank and in hand | 54/58 | €7,660 | €30,800 | +€23,140 | +302% |
| Deferred charges and accrued income | 490/1 | €9,732 | €8,839 | -€893 | -9.2% |
| Total equity and liabilities | 10/49 | €47,665 | €114,887 | +€67,222 | +141% |
| Equity | 10/15 | €19,273 | €67,074 | +€47,801 | +248% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,273 | €57,074 | +€47,801 | +515% |
| Amounts payable | 17/49 | €28,392 | €47,813 | +€19,421 | +68.4% |
| Amounts payable after more than one year | 17 | €16,500 | - | -€16,500 | |
| Financial debts | 170/4 | €16,500 | - | -€16,500 | |
| Amounts payable within one year | 42/48 | €9,096 | €46,403 | +€37,307 | +410% |
| Trade debts | 44 | €1,456 | €1,639 | +€183 | +12.6% |
| Suppliers | 440/4 | €1,456 | €1,639 | +€183 | +12.6% |
| Taxes, remuneration and social security | 45 | €3,361 | €19,354 | +€15,993 | +476% |
| Taxes | 450/3 | €3,361 | €17,354 | +€13,993 | +416% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €4,279 | €25,410 | +€21,131 | +494% |
| Accrued charges and deferred income | 492/3 | €2,797 | €1,410 | -€1,387 | -49.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,741 | €9,345 | -€2,396 | -20.4% |
| Other operating charges | 640/8 | €419 | €953 | +€534 | +127% |
| Non-recurring operating charges | 66A | - | €4,931 | +€4,931 | |
| Gross operating margin | 9900 | €8,644 | €65,763 | +€57,119 | +661% |
| Operating profit (loss) | 9901 | -€3,517 | €50,534 | +€54,051 | |
| Financial income | 75/76B | €1 | €47 | +€46 | +4,274% |
| Recurring financial income | 75 | €1 | €47 | +€46 | +4,274% |
| Financial charges | 65/66B | €876 | €3,126 | +€2,250 | +257% |
| Recurring financial charges | 65 | €876 | €3,126 | +€2,250 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€4,392 | €47,455 | +€51,847 | |
| Income taxes | 67/77 | €1,272 | €11,019 | +€9,747 | +766% |
| Profit (loss) for the period | 9904 | -€5,664 | €36,436 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,664 | €36,436 | +€42,100 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.