Lymbus: 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.
Lymbus
Largest movements
- Tangible fixed assets -€52,671
down €52,671 (-5.7%), from €921,960 to €869,289
of which Plant, machinery and equipment: -€40,234
- Cash -€48,122
down €48,122 (-18.6%), from €259,412 to €211,290
mainly Contributions, distributions and other (-€134,436) and Debts after one year (-€89,827)
- Intangible fixed assets -€23,500
down €23,500 (-11.8%), from €199,589 to €176,089
- Debts after one year -€89,827
down €89,827 (-9.7%), from €927,358 to €837,531
- Tax, wage and social debts +€23,838
up €23,838 (+82.5%), from €28,897 to €52,735
of which Remuneration and social security: +€13,403
- Reserves -€17,122
down €17,122 (-6.8%), from €250,123 to €233,001
of which Distributable reserves: -€17,122
- Other debts -€15,470
down €15,470 (-36.1%), from €42,908 to €27,438
- Gross operating margin -€88,755
down €88,755 (-13.3%), from €669,003 to €580,248
- Staff costs +€28,603
up €28,603 (+11.6%), from €247,461 to €276,063
- Taxes -€19,202
down €19,202 (-77.1%), from €24,913 to €5,711
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 | €1,397,478 | €1,285,950 | -€111,528 | -8.0% |
| Fixed assets | 21/28 | €1,121,549 | €1,045,503 | -€76,046 | -6.8% |
| Intangible fixed assets | 21 | €199,589 | €176,089 | -€23,500 | -11.8% |
| Tangible fixed assets | 22/27 | €921,960 | €869,289 | -€52,671 | -5.7% |
| Land and buildings | 22 | €708,621 | €707,537 | -€1,084 | -0.2% |
| Plant, machinery and equipment | 23 | €171,596 | €131,362 | -€40,234 | -23.4% |
| Furniture and vehicles | 24 | €2,645 | €1,242 | -€1,403 | -53.0% |
| Other tangible fixed assets | 26 | €39,099 | €29,148 | -€9,951 | -25.5% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €275,929 | €240,447 | -€35,482 | -12.9% |
| Stocks and contracts in progress | 3 | €5,173 | €10,356 | +€5,182 | +100% |
| Stocks | 30/36 | €5,173 | €10,356 | +€5,182 | +100% |
| Amounts receivable within one year | 40/41 | €87 | €94 | +€7 | +7.9% |
| Trade receivables | 40 | €0 | €7 | +€7 | |
| Other amounts receivable | 41 | €87 | €87 | = | 0.0% |
| Current investments | 50/53 | - | €8,750 | +€8,750 | |
| Cash at bank and in hand | 54/58 | €259,412 | €211,290 | -€48,122 | -18.6% |
| Deferred charges and accrued income | 490/1 | €11,257 | €9,958 | -€1,299 | -11.5% |
| Total equity and liabilities | 10/49 | €1,397,478 | €1,285,950 | -€111,528 | -8.0% |
| Equity | 10/15 | €268,723 | €251,601 | -€17,122 | -6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,123 | €233,001 | -€17,122 | -6.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €250,123 | €233,001 | -€17,122 | -6.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,128,754 | €1,034,349 | -€94,405 | -8.4% |
| Amounts payable after more than one year | 17 | €927,358 | €837,531 | -€89,827 | -9.7% |
| Financial debts | 170/4 | €927,358 | €837,531 | -€89,827 | -9.7% |
| Amounts payable within one year | 42/48 | €200,203 | €196,818 | -€3,385 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €90,772 | €89,827 | -€945 | -1.0% |
| Financial debts | 43 | - | €2,116 | +€2,116 | |
| Credit institutions | 430/8 | - | €2,116 | +€2,116 | |
| Trade debts | 44 | €37,625 | €24,701 | -€12,924 | -34.3% |
| Suppliers | 440/4 | €37,625 | €24,701 | -€12,924 | -34.3% |
| Taxes, remuneration and social security | 45 | €28,897 | €52,735 | +€23,838 | +82.5% |
| Taxes | 450/3 | €7,734 | €18,168 | +€10,434 | +135% |
| Remuneration and social security | 454/9 | €21,164 | €34,567 | +€13,403 | +63.3% |
| Other amounts payable | 47/48 | €42,908 | €27,438 | -€15,470 | -36.1% |
| Accrued charges and deferred income | 492/3 | €1,193 | €0 | -€1,193 | -100% |
| Non-recurring operating income | 76A | €6,800 | €0 | -€6,800 | -100% |
| Remuneration, social security and pensions | 62 | €247,461 | €276,063 | +€28,603 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,804 | €130,129 | +€4,325 | +3.4% |
| Other operating charges | 640/8 | €8,119 | €11,252 | +€3,133 | +38.6% |
| Gross operating margin | 9900 | €669,003 | €580,248 | -€88,755 | -13.3% |
| Operating profit (loss) | 9901 | €287,619 | €162,803 | -€124,816 | -43.4% |
| Financial income | 75/76B | €79 | €56 | -€23 | -29.4% |
| Recurring financial income | 75 | €79 | €56 | -€23 | -29.4% |
| Financial charges | 65/66B | €41,868 | €39,835 | -€2,034 | -4.9% |
| Recurring financial charges | 65 | €41,868 | €39,835 | -€2,034 | -4.9% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €245,830 | €123,024 | -€122,806 | -50.0% |
| Income taxes | 67/77 | €24,913 | €5,711 | -€19,202 | -77.1% |
| Profit (loss) for the period | 9904 | €220,917 | €117,314 | -€103,604 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €220,917 | €117,314 | -€103,604 | -46.9% |
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 14 October 2026 via checked.be.