Lincoln 26: 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 26
Largest movements
- Tangible fixed assets -€30,825
down €30,825 (-6.7%), from €460,635 to €429,810
- Other debts -€28,500
down €28,500 (-5.4%), from €532,604 to €504,104
- Profit (loss) carried forward -€5,428
down €5,428 (-4.0%), from -€135,550 to -€140,978
- Gross operating margin +€5,188
up €5,188 (+22.0%), from €23,605 to €28,793
- Financial charges +€322
up €322 (+223.2%), from €144 to €467
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €465,700 | €432,144 | -€33,556 | -7.2% |
| Fixed assets | 21/28 | €460,635 | €429,810 | -€30,825 | -6.7% |
| Tangible fixed assets | 22/27 | €460,635 | €429,810 | -€30,825 | -6.7% |
| Land and buildings | 22 | €460,635 | €429,810 | -€30,825 | -6.7% |
| Current assets | 29/58 | €5,065 | €2,334 | -€2,731 | -53.9% |
| Amounts receivable within one year | 40/41 | - | €7 | +€7 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Current investments | 50/53 | €3,023 | €107 | -€2,916 | -96.5% |
| Cash at bank and in hand | 54/58 | €2,042 | €2,220 | +€179 | +8.7% |
| Total equity and liabilities | 10/49 | €465,700 | €432,144 | -€33,556 | -7.2% |
| Equity | 10/15 | -€116,950 | -€122,378 | -€5,428 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€135,550 | -€140,978 | -€5,428 | -4.0% |
| Amounts payable | 17/49 | €582,650 | €554,522 | -€28,128 | -4.8% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Other amounts payable | 178/9 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €532,614 | €504,141 | -€28,473 | -5.3% |
| Trade debts | 44 | €10 | €37 | +€27 | +266.9% |
| Suppliers | 440/4 | €10 | €37 | +€27 | +266.9% |
| Other amounts payable | 47/48 | €532,604 | €504,104 | -€28,500 | -5.4% |
| Accrued charges and deferred income | 492/3 | €36 | €381 | +€345 | +960.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,825 | €30,825 | -€0 | 0.0% |
| Other operating charges | 640/8 | €2,807 | €2,958 | +€151 | +5.4% |
| Gross operating margin | 9900 | €23,605 | €28,793 | +€5,188 | +22.0% |
| Operating profit (loss) | 9901 | -€10,027 | -€4,990 | +€5,037 | +50.2% |
| Financial income | 75/76B | €19 | €28 | +€9 | +47.4% |
| Recurring financial income | 75 | €19 | €28 | +€9 | +47.4% |
| Financial charges | 65/66B | €144 | €467 | +€322 | +223.2% |
| Recurring financial charges | 65 | €144 | €467 | +€322 | +223.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,153 | -€5,428 | +€4,724 | +46.5% |
| Income taxes | 67/77 | €4 | - | -€4 | |
| Profit (loss) for the period | 9904 | -€10,156 | -€5,428 | +€4,728 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,156 | -€5,428 | +€4,728 | +46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.