LIEN CLYNCKE: 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.
LIEN CLYNCKE
Largest movements
- Cash +€9,522
up €9,522 (+28.6%), from €33,302 to €42,823
mainly Net result for the year (+€22,359) and Depreciation (+€2,255)
- Tangible fixed assets +€2,534
up €2,534 (+218%), from €1,162 to €3,696
- Reserves +€22,359
up €22,359 (+46.1%), from €48,540 to €70,899
- Tax, wage and social debts -€9,241
down €9,241 (-84.9%), from €10,880 to €1,639
- Gross operating margin +€4,829
up €4,829 (+16.4%), from €29,526 to €34,355
- Taxes +€1,551
up €1,551 (+16.7%), from €9,288 to €10,840
- Financial income +€929
up €929 (+251%), from €370 to €1,299
- Depreciation +€844
up €844 (+59.8%), from €1,411 to €2,255
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 | €62,768 | €75,167 | +€12,399 | +19.8% |
| Fixed assets | 21/28 | €1,162 | €3,696 | +€2,534 | +218% |
| Tangible fixed assets | 22/27 | €1,162 | €3,696 | +€2,534 | +218% |
| Furniture and vehicles | 24 | €1,162 | €3,696 | +€2,534 | +218% |
| Current assets | 29/58 | €61,606 | €71,471 | +€9,865 | +16.0% |
| Amounts receivable after more than one year | 29 | €23,889 | €24,035 | +€146 | +0.6% |
| Other amounts receivable | 291 | €23,889 | €24,035 | +€146 | +0.6% |
| Amounts receivable within one year | 40/41 | €4,415 | €4,612 | +€198 | +4.5% |
| Trade receivables | 40 | €4,415 | €4,612 | +€198 | +4.5% |
| Cash at bank and in hand | 54/58 | €33,302 | €42,823 | +€9,522 | +28.6% |
| Total equity and liabilities | 10/49 | €62,768 | €75,167 | +€12,399 | +19.8% |
| Equity | 10/15 | €51,040 | €73,399 | +€22,359 | +43.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,540 | €70,899 | +€22,359 | +46.1% |
| Distributable reserves | 133 | €48,540 | €70,899 | +€22,359 | +46.1% |
| Amounts payable | 17/49 | €11,728 | €1,767 | -€9,961 | -84.9% |
| Amounts payable within one year | 42/48 | €11,728 | €1,767 | -€9,961 | -84.9% |
| Trade debts | 44 | €848 | €128 | -€720 | -84.9% |
| Suppliers | 440/4 | €848 | €128 | -€720 | -84.9% |
| Taxes, remuneration and social security | 45 | €10,880 | €1,639 | -€9,241 | -84.9% |
| Taxes | 450/3 | €10,880 | €1,639 | -€9,241 | -84.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,411 | €2,255 | +€844 | +59.8% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €29,526 | €34,355 | +€4,829 | +16.4% |
| Operating profit (loss) | 9901 | €27,989 | €31,972 | +€3,983 | +14.2% |
| Financial income | 75/76B | €370 | €1,299 | +€929 | +251% |
| Recurring financial income | 75 | €370 | €1,299 | +€929 | +251% |
| Financial charges | 65/66B | €84 | €71 | -€12 | -14.6% |
| Recurring financial charges | 65 | €84 | €71 | -€12 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €28,275 | €33,199 | +€4,924 | +17.4% |
| Income taxes | 67/77 | €9,288 | €10,840 | +€1,551 | +16.7% |
| Profit (loss) for the period | 9904 | €18,987 | €22,359 | +€3,373 | +17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,987 | €22,359 | +€3,373 | +17.8% |
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 16 October 2026 via checked.be.