LYMPHANA: 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.
LYMPHANA
Largest movements
- Tangible fixed assets -€21,350
down €21,350 (-5.4%), from €395,847 to €374,496
of which Land and buildings: -€18,765
- Cash +€12,532
up €12,532 (+117%), from €10,748 to €23,280
mainly Depreciation (+€22,618) and Net result for the year (+€18,123)
- Debts after one year -€23,107
down €23,107 (-14.5%), from €159,719 to €136,612
- Reserves +€17,290
up €17,290 (+8.9%), from €193,469 to €210,759
of which Distributable reserves: +€19,777
- Gross operating margin -€3,874
down €3,874 (-6.0%), from €64,385 to €60,511
- Financial charges -€2,126
down €2,126 (-24.9%), from €8,539 to €6,413
- Depreciation +€975
up €975 (+4.5%), from €21,643 to €22,618
- Taxes -€663
down €663 (-7.0%), from €9,402 to €8,739
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 | €415,804 | €410,523 | -€5,280 | -1.3% |
| Fixed assets | 21/28 | €395,892 | €374,541 | -€21,350 | -5.4% |
| Tangible fixed assets | 22/27 | €395,847 | €374,496 | -€21,350 | -5.4% |
| Land and buildings | 22 | €387,091 | €368,326 | -€18,765 | -4.8% |
| Plant, machinery and equipment | 23 | €7,582 | €5,240 | -€2,342 | -30.9% |
| Furniture and vehicles | 24 | €1,174 | €931 | -€243 | -20.7% |
| Financial fixed assets | 28 | €45 | €45 | = | 0.0% |
| Current assets | 29/58 | €19,912 | €35,982 | +€16,070 | +80.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €98 | €99 | +€1 | +0.8% |
| Stocks | 30/36 | €98 | €99 | +€1 | +0.8% |
| Amounts receivable within one year | 40/41 | €6,769 | €10,160 | +€3,391 | +50.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,769 | €10,160 | +€3,391 | +50.1% |
| Cash at bank and in hand | 54/58 | €10,748 | €23,280 | +€12,532 | +117% |
| Deferred charges and accrued income | 490/1 | €2,297 | €2,443 | +€146 | +6.4% |
| Total equity and liabilities | 10/49 | €415,804 | €410,523 | -€5,280 | -1.3% |
| Equity | 10/15 | €212,069 | €229,359 | +€17,290 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €193,469 | €210,759 | +€17,290 | +8.9% |
| Tax-exempt reserves | 132 | €72,272 | €69,785 | -€2,487 | -3.4% |
| Distributable reserves | 133 | €121,197 | €140,974 | +€19,777 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €16,794 | €16,172 | -€622 | -3.7% |
| Deferred taxes | 168 | €16,794 | €16,172 | -€622 | -3.7% |
| Amounts payable | 17/49 | €186,940 | €164,992 | -€21,948 | -11.7% |
| Amounts payable after more than one year | 17 | €159,719 | €136,612 | -€23,107 | -14.5% |
| Financial debts | 170/4 | €159,719 | €136,612 | -€23,107 | -14.5% |
| Amounts payable within one year | 42/48 | €26,957 | €27,994 | +€1,037 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €22,282 | €24,571 | +€2,289 | +10.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,910 | €886 | -€1,024 | -53.6% |
| Suppliers | 440/4 | €1,910 | €886 | -€1,024 | -53.6% |
| Taxes, remuneration and social security | 45 | €1,931 | €1,704 | -€227 | -11.8% |
| Taxes | 450/3 | €247 | €0 | -€247 | -100% |
| Remuneration and social security | 454/9 | €1,685 | €1,704 | +€19 | +1.1% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €264 | €386 | +€121 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,643 | €22,618 | +€975 | +4.5% |
| Other operating charges | 640/8 | €5,291 | €5,337 | +€46 | +0.9% |
| Gross operating margin | 9900 | €64,385 | €60,511 | -€3,874 | -6.0% |
| Operating profit (loss) | 9901 | €37,452 | €32,557 | -€4,895 | -13.1% |
| Financial income | 75/76B | €103 | €96 | -€6 | -6.1% |
| Recurring financial income | 75 | €103 | €96 | -€6 | -6.1% |
| Financial charges | 65/66B | €8,539 | €6,413 | -€2,126 | -24.9% |
| Recurring financial charges | 65 | €8,539 | €6,413 | -€2,126 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €29,016 | €26,241 | -€2,775 | -9.6% |
| Transfer from deferred taxes | 780 | €622 | €622 | -€0 | 0.0% |
| Income taxes | 67/77 | €9,402 | €8,739 | -€663 | -7.0% |
| Profit (loss) for the period | 9904 | €20,236 | €18,123 | -€2,113 | -10.4% |
| Transfer from tax-exempt reserves | 789 | €2,488 | €2,487 | -€1 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,724 | €20,610 | -€2,114 | -9.3% |
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 18 October 2026 via checked.be.