LijnCom: what changed
Two fiscal 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.
What changed
LijnCom
NACE 73.110, Advertising agencies
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€102,809
2024 · €93,430+€9,380
Equity
€3.0m
2024 · €2.9m+€102,809
Cash
€7.5m
2024 · €6.9m+€554,690
Balance sheet total
€11.3m
2024 · €10.9m+€445,230
Largest movements
Assets
- Receivables within one year -€685,451
down €685,451 (-21.0%), from €3.3m to €2.6m
of which Trade receivables: -€759,034
- Tangible fixed assets +€590,727
up €590,727 (+106.9%), from €552,716 to €1.1m
of which Plant, machinery and equipment: +€588,394
- Cash +€554,690
up €554,690 (+8.0%), from €6.9m to €7.5m
mainly Receivables within one year (+€685,451) and Depreciation (+€176,741)
Equity and liabilities
- Trade debts +€163,469
up €163,469 (+2.5%), from €6.5m to €6.7m
- Tax, wage and social debts +€136,410
up €136,410 (+12.1%), from €1.1m to €1.3m
of which Taxes: +€79,909
Income statement
- Goods and materials -€727,293
down €727,293 (-25.8%), from €2.8m to €2.1m
- Services and other goods +€382,472
up €382,472 (+10.4%), from €3.7m to €4.1m
- Staff costs +€145,410
up €145,410 (+8.7%), from €1.7m to €1.8m
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.
Result 2024
€93,430
Turnover
-€78,758
Other operating income
+€908
Goods and materials
+€727,293
Services and other goods
-€382,472
Staff costs
-€145,410
Depreciation
-€68,730
Write-downs
-€30,952
Other operating charges
+€748
Other operating items
-€1,254
Financial income
-€1,507
Financial charges
-€4,588
Taxes
-€5,898
Result 2025
€102,809
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.
From operations
+€1.3m
Investment
-€739,013
Financing
€0
Cash 2024
€6.9m
From operations (derived)
+€1.3m
Net result for the year
+€102,809
Depreciation
+€176,741
Receivables within one year
+€685,451
Deferred charges and accrued income
-€13,719
Trade debts
+€163,469
Tax, wage and social debts
+€136,410
Accrued charges and deferred income
+€42,541
Investment (derived)
-€739,013
Investment in fixed assets (net)
-€739,013
Cash 2025
€7.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,899,727 | €11,344,957 | +€445,230 | +4.1% |
| Fixed assets | 21/28 | €614,367 | €1,176,640 | +€562,272 | +91.5% |
| Intangible fixed assets | 21 | €54,239 | €33,197 | -€21,042 | -38.8% |
| Tangible fixed assets | 22/27 | €552,716 | €1,143,443 | +€590,727 | +106.9% |
| Plant, machinery and equipment | 23 | €370,023 | €958,417 | +€588,394 | +159.0% |
| Furniture and vehicles | 24 | €28,843 | €15,888 | -€12,955 | -44.9% |
| Other tangible fixed assets | 26 | €153,850 | €169,138 | +€15,288 | +9.9% |
| Financial fixed assets | 28 | €7,412 | €0 | -€7,412 | -100.0% |
| Other financial fixed assets | 284/8 | €7,412 | €0 | -€7,412 | -100.0% |
| Amounts receivable and cash guarantees | 285/8 | €7,412 | €0 | -€7,412 | -100.0% |
| Current assets | 29/58 | €10,285,359 | €10,168,317 | -€117,043 | -1.1% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,259,171 | €2,573,721 | -€685,451 | -21.0% |
| Trade receivables | 40 | €2,558,984 | €1,799,949 | -€759,034 | -29.7% |
| Other amounts receivable | 41 | €700,188 | €773,771 | +€73,584 | +10.5% |
| Cash at bank and in hand | 54/58 | €6,943,663 | €7,498,352 | +€554,690 | +8.0% |
| Deferred charges and accrued income | 490/1 | €82,525 | €96,244 | +€13,719 | +16.6% |
| Total equity and liabilities | 10/49 | €10,899,727 | €11,344,957 | +€445,230 | +4.1% |
| Equity | 10/15 | €2,928,399 | €3,031,208 | +€102,809 | +3.5% |
| Contributions | 10/11 | €600,000 | €600,000 | = | 0.0% |
| Capital | 10 | €600,000 | €600,000 | = | 0.0% |
| Issued capital | 100 | €600,000 | €600,000 | = | 0.0% |
| Reserves | 13 | €160,000 | €160,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €60,000 | €60,000 | = | 0.0% |
| Legal reserve | 130 | €60,000 | €60,000 | = | 0.0% |
| Distributable reserves | 133 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,168,399 | €2,271,208 | +€102,809 | +4.7% |
| Amounts payable | 17/49 | €7,971,328 | €8,313,748 | +€342,420 | +4.3% |
| Amounts payable within one year | 42/48 | €7,646,371 | €7,946,250 | +€299,879 | +3.9% |
| Trade debts | 44 | €6,516,730 | €6,680,199 | +€163,469 | +2.5% |
| Suppliers | 440/4 | €6,516,730 | €6,680,199 | +€163,469 | +2.5% |
| Taxes, remuneration and social security | 45 | €1,129,642 | €1,266,051 | +€136,410 | +12.1% |
| Taxes | 450/3 | €838,258 | €918,167 | +€79,909 | +9.5% |
| Remuneration and social security | 454/9 | €291,383 | €347,884 | +€56,501 | +19.4% |
| Accrued charges and deferred income | 492/3 | €324,957 | €367,498 | +€42,541 | +13.1% |
| Operating income | 70/76A | €8,451,538 | €8,373,159 | -€78,379 | -0.9% |
| Turnover | 70 | €8,419,112 | €8,340,354 | -€78,758 | -0.9% |
| Other operating income | 74 | €31,363 | €32,271 | +€908 | +2.9% |
| Non-recurring operating income | 76A | €1,063 | €534 | -€529 | -49.8% |
| Operating charges | 60/66A | €8,311,027 | €8,211,276 | -€99,752 | -1.2% |
| Goods for resale, raw materials and consumables | 60 | €2,824,015 | €2,096,722 | -€727,293 | -25.8% |
| Purchases | 600/8 | €2,824,015 | €2,096,722 | -€727,293 | -25.8% |
| Services and other goods | 61 | €3,694,783 | €4,077,255 | +€382,472 | +10.4% |
| Remuneration, social security and pensions | 62 | €1,668,062 | €1,813,472 | +€145,410 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,011 | €176,741 | +€68,730 | +63.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,838 | €44,791 | +€30,952 | +223.7% |
| Other operating charges | 640/8 | €2,318 | €1,569 | -€748 | -32.3% |
| Non-recurring operating charges | 66A | €0 | €726 | +€726 | |
| Operating profit (loss) | 9901 | €140,510 | €161,883 | +€21,373 | +15.2% |
| Financial income | 75/76B | €6,255 | €4,748 | -€1,507 | -24.1% |
| Recurring financial income | 75 | €6,255 | €4,748 | -€1,507 | -24.1% |
| Income from financial fixed assets | 750 | €6,138 | €4,324 | -€1,815 | -29.6% |
| Other financial income | 752/9 | €117 | €424 | +€308 | +264.0% |
| Financial charges | 65/66B | €2,759 | €7,347 | +€4,588 | +166.3% |
| Recurring financial charges | 65 | €2,759 | €7,347 | +€4,588 | +166.3% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €0 | - | = | |
| Other financial charges | 652/9 | €2,759 | €7,347 | +€4,588 | +166.3% |
| Profit (loss) for the period before taxes | 9903 | €144,006 | €159,284 | +€15,278 | +10.6% |
| Income taxes | 67/77 | €50,577 | €56,475 | +€5,898 | +11.7% |
| Taxes | 670/3 | €50,577 | €56,475 | +€5,898 | +11.7% |
| Profit (loss) for the period | 9904 | €93,430 | €102,809 | +€9,380 | +10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,430 | €102,809 | +€9,380 | +10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.