JFB Lynx IT: 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.
JFB Lynx IT
Largest movements
- Receivables within one year +€2,872
up €2,872 (+1.9%), from €150,259 to €153,131
of which Other amounts receivable: +€5,613
- Cash -€2,732
down €2,732 (-21.9%), from €12,484 to €9,753
mainly Trade debts (-€10,931) and Tax, wage and social debts (-€8,259)
- Profit (loss) carried forward +€15,817
up €15,817 (+11.8%), from €134,350 to €150,167
- Trade debts -€10,931
down €10,931 (-72.3%), from €15,114 to €4,183
- Tax, wage and social debts -€8,259
down €8,259 (-52.5%), from €15,743 to €7,484
of which Taxes: -€7,914
- Current portion of long-term debt +€2,000
up €2,000 (+50.0%), from €4,000 to €6,000
- Financial income +€7,064
up €7,064 (+735,791%), from €1 to €7,065
- Other operating charges +€6,980
up €6,980 (+647%), from €1,078 to €8,058
- Gross operating margin -€6,250
down €6,250 (-16.9%), from €37,046 to €30,797
- Financial charges +€3,651
up €3,651 (+157%), from €2,324 to €5,975
- Taxes -€1,028
down €1,028 (-12.0%), from €8,540 to €7,512
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 | €171,958 | €170,584 | -€1,374 | -0.8% |
| Fixed assets | 21/28 | €1,128 | €628 | -€500 | -44.3% |
| Tangible fixed assets | 22/27 | €1,128 | €628 | -€500 | -44.3% |
| Plant, machinery and equipment | 23 | €1,128 | €628 | -€500 | -44.3% |
| Current assets | 29/58 | €170,830 | €169,956 | -€874 | -0.5% |
| Amounts receivable within one year | 40/41 | €150,259 | €153,131 | +€2,872 | +1.9% |
| Trade receivables | 40 | €21,770 | €19,029 | -€2,741 | -12.6% |
| Other amounts receivable | 41 | €128,488 | €134,102 | +€5,613 | +4.4% |
| Current investments | 50/53 | €16 | €11 | -€6 | -35.9% |
| Cash at bank and in hand | 54/58 | €12,484 | €9,753 | -€2,732 | -21.9% |
| Deferred charges and accrued income | 490/1 | €8,071 | €7,062 | -€1,009 | -12.5% |
| Total equity and liabilities | 10/49 | €171,958 | €170,584 | -€1,374 | -0.8% |
| Equity | 10/15 | €137,100 | €152,917 | +€15,817 | +11.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,350 | €150,167 | +€15,817 | +11.8% |
| Amounts payable | 17/49 | €34,857 | €17,667 | -€17,190 | -49.3% |
| Amounts payable within one year | 42/48 | €34,857 | €17,667 | -€17,190 | -49.3% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €6,000 | +€2,000 | +50.0% |
| Trade debts | 44 | €15,114 | €4,183 | -€10,931 | -72.3% |
| Suppliers | 440/4 | €15,114 | €4,183 | -€10,931 | -72.3% |
| Taxes, remuneration and social security | 45 | €15,743 | €7,484 | -€8,259 | -52.5% |
| Taxes | 450/3 | €15,398 | €7,484 | -€7,914 | -51.4% |
| Remuneration and social security | 454/9 | €345 | €0 | -€345 | -100% |
| Non-recurring operating income | 76A | - | €2,477 | +€2,477 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €500 | +€128 | +34.6% |
| Other operating charges | 640/8 | €1,078 | €8,058 | +€6,980 | +647% |
| Non-recurring operating charges | 66A | €9,999 | €0 | -€9,999 | -100% |
| Gross operating margin | 9900 | €37,046 | €30,797 | -€6,250 | -16.9% |
| Operating profit (loss) | 9901 | €25,598 | €22,239 | -€3,358 | -13.1% |
| Financial income | 75/76B | €1 | €7,065 | +€7,064 | +735,791% |
| Recurring financial income | 75 | €1 | €7,065 | +€7,064 | +735,791% |
| Financial charges | 65/66B | €2,324 | €5,975 | +€3,651 | +157% |
| Recurring financial charges | 65 | €2,324 | €5,975 | +€3,651 | +157% |
| Profit (loss) for the period before taxes | 9903 | €23,275 | €23,329 | +€54 | +0.2% |
| Income taxes | 67/77 | €8,540 | €7,512 | -€1,028 | -12.0% |
| Profit (loss) for the period | 9904 | €14,735 | €15,817 | +€1,082 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,735 | €15,817 | +€1,082 | +7.3% |
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 15 October 2026 via checked.be.