LINCOLN: 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.
LINCOLN
Largest movements
- Receivables within one year +€16,790
up €16,790 (+78.7%), from €21,331 to €38,121
- Other debts +€11,281
up €11,281 (+11.9%), from €94,533 to €105,813
- Profit (loss) carried forward +€9,091
up €9,091 (+10.5%), from -€86,831 to -€77,740
- Trade debts -€3,579
down €3,579 (-53.4%), from €6,696 to €3,117
- Gross operating margin +€16,103
up €16,103, from -€3,177 to €12,926
- Financial charges +€910
up €910 (+32.2%), from €2,825 to €3,735
- Other operating charges -€297
down €297 (-74.8%), from €397 to €100
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 | €21,331 | €38,123 | +€16,793 | +78.7% |
| Current assets | 29/58 | €21,331 | €38,123 | +€16,793 | +78.7% |
| Amounts receivable within one year | 40/41 | €21,331 | €38,121 | +€16,790 | +78.7% |
| Trade receivables | 40 | €21,331 | €38,121 | +€16,790 | +78.7% |
| Cash at bank and in hand | 54/58 | €0 | €3 | +€3 | +1523.5% |
| Total equity and liabilities | 10/49 | €21,331 | €38,123 | +€16,793 | +78.7% |
| Equity | 10/15 | -€79,898 | -€70,807 | +€9,091 | +11.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €733 | €733 | = | 0.0% |
| Non-distributable reserves | 130/1 | €733 | €733 | = | 0.0% |
| Reserves not available under the articles | 1311 | €733 | €733 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€86,831 | -€77,740 | +€9,091 | +10.5% |
| Amounts payable | 17/49 | €101,229 | €108,930 | +€7,702 | +7.6% |
| Amounts payable within one year | 42/48 | €101,229 | €108,930 | +€7,702 | +7.6% |
| Trade debts | 44 | €6,696 | €3,117 | -€3,579 | -53.4% |
| Suppliers | 440/4 | €6,696 | €3,117 | -€3,579 | -53.4% |
| Other amounts payable | 47/48 | €94,533 | €105,813 | +€11,281 | +11.9% |
| Other operating charges | 640/8 | €397 | €100 | -€297 | -74.8% |
| Gross operating margin | 9900 | -€3,177 | €12,926 | +€16,103 | |
| Operating profit (loss) | 9901 | -€3,574 | €12,826 | +€16,400 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,825 | €3,735 | +€910 | +32.2% |
| Recurring financial charges | 65 | €2,825 | €3,735 | +€910 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,399 | €9,091 | +€15,490 | |
| Profit (loss) for the period | 9904 | -€6,399 | €9,091 | +€15,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,399 | €9,091 | +€15,490 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.