INTER - 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.
INTER - LYNX
Largest movements
- Cash +€36,114
up €36,114 (+1417.5%), from €2,548 to €38,661
mainly Net result for the year (+€55,508) and Other debts (+€39,789)
- Receivables within one year -€29,921
down €29,921 (-25.6%), from €116,742 to €86,821
of which Other amounts receivable: -€50,344
- Reserves -€42,000
down €42,000 (-17.2%), from €244,460 to €202,460
of which Distributable reserves: -€42,000
- Other debts +€39,789
up €39,789 (+1194.8%), from €3,330 to €43,119
- Tax, wage and social debts +€5,535
up €5,535 (+32.7%), from €16,939 to €22,473
- Current portion of long-term debt +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Debts after one year -€5,000
down €5,000 (-28.6%), from €17,501 to €12,501
- Gross operating margin +€103,376
up €103,376 (+185.8%), from €55,631 to €159,007
- Write-downs +€72,229
new in 2025: €72,229
- Taxes +€10,209
up €10,209 (+56.2%), from €18,176 to €28,385
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.
Cash bridge derived
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 | €380,491 | €383,388 | +€2,897 | +0.8% |
| Fixed assets | 21/28 | €28,004 | €27,508 | -€496 | -1.8% |
| Tangible fixed assets | 22/27 | €21,615 | €21,119 | -€496 | -2.3% |
| Land and buildings | 22 | €17,101 | €11,832 | -€5,269 | -30.8% |
| Plant, machinery and equipment | 23 | €4,146 | €7,106 | +€2,960 | +71.4% |
| Furniture and vehicles | 24 | €368 | €2,182 | +€1,814 | +492.8% |
| Financial fixed assets | 28 | €6,389 | €6,389 | = | 0.0% |
| Current assets | 29/58 | €352,486 | €355,879 | +€3,393 | +1.0% |
| Amounts receivable after more than one year | 29 | €230,000 | €230,000 | = | 0.0% |
| Other amounts receivable | 291 | €230,000 | €230,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €116,742 | €86,821 | -€29,921 | -25.6% |
| Trade receivables | 40 | €42,945 | €63,368 | +€20,423 | +47.6% |
| Other amounts receivable | 41 | €73,797 | €23,453 | -€50,344 | -68.2% |
| Cash at bank and in hand | 54/58 | €2,548 | €38,661 | +€36,114 | +1417.5% |
| Deferred charges and accrued income | 490/1 | €3,197 | €396 | -€2,800 | -87.6% |
| Total equity and liabilities | 10/49 | €380,491 | €383,388 | +€2,897 | +0.8% |
| Equity | 10/15 | €320,212 | €278,220 | -€41,992 | -13.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €244,460 | €202,460 | -€42,000 | -17.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €242,600 | €200,600 | -€42,000 | -17.3% |
| Profit (loss) carried forward | 14 | €57,152 | €57,160 | +€8 | 0.0% |
| Amounts payable | 17/49 | €60,279 | €105,167 | +€44,889 | +74.5% |
| Amounts payable after more than one year | 17 | €17,501 | €12,501 | -€5,000 | -28.6% |
| Financial debts | 170/4 | €17,501 | €12,501 | -€5,000 | -28.6% |
| Amounts payable within one year | 42/48 | €42,390 | €92,266 | +€49,876 | +117.7% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Trade debts | 44 | €7,121 | €6,674 | -€447 | -6.3% |
| Suppliers | 440/4 | €7,121 | €6,674 | -€447 | -6.3% |
| Taxes, remuneration and social security | 45 | €16,939 | €22,473 | +€5,535 | +32.7% |
| Taxes | 450/3 | €16,939 | €22,473 | +€5,535 | +32.7% |
| Other amounts payable | 47/48 | €3,330 | €43,119 | +€39,789 | +1194.8% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,783 | €8,145 | +€361 | +4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €72,229 | +€72,229 | |
| Other operating charges | 640/8 | €2,794 | €1,394 | -€1,400 | -50.1% |
| Gross operating margin | 9900 | €55,631 | €159,007 | +€103,376 | +185.8% |
| Operating profit (loss) | 9901 | €45,053 | €77,239 | +€32,186 | +71.4% |
| Financial income | 75/76B | €9,089 | €9,008 | -€80 | -0.9% |
| Recurring financial income | 75 | €9,089 | €9,008 | -€80 | -0.9% |
| Financial charges | 65/66B | €2,417 | €2,354 | -€63 | -2.6% |
| Recurring financial charges | 65 | €2,417 | €2,354 | -€63 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €51,725 | €83,893 | +€32,169 | +62.2% |
| Income taxes | 67/77 | €18,176 | €28,385 | +€10,209 | +56.2% |
| Profit (loss) for the period | 9904 | €33,548 | €55,508 | +€21,960 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €33,548 | €55,508 | +€21,960 | +65.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.