LYNA CARE: 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.
LYNA CARE
Largest movements
- Cash +€96,150
up €96,150 (+36.7%), from €261,847 to €357,997
mainly Net result for the year (+€112,452) and Trade debts (+€67,726)
- Tangible fixed assets +€64,536
up €64,536 (+5,432%), from €1,188 to €65,724
- Receivables within one year -€12,879
down €12,879 (-14.7%), from €87,708 to €74,829
of which Trade receivables: -€14,820
- Profit (loss) carried forward +€112,452
up €112,452 (+44.2%), from €254,561 to €367,013
- Trade debts +€67,726
up €67,726 (+462%), from €14,667 to €82,393
- Tax, wage and social debts -€32,757
down €32,757 (-36.0%), from €91,081 to €58,324
of which Taxes: -€37,377
- Gross operating margin -€137,016
down €137,016 (-39.7%), from €345,299 to €208,283
- Taxes -€37,377
down €37,377 (-41.7%), from €89,594 to €52,217
- Staff costs +€35,476
new in 2025: €35,476
- Depreciation +€6,855
up €6,855 (+1,804%), from €380 to €7,235
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 | €362,669 | €509,730 | +€147,061 | +40.5% |
| Fixed assets | 21/28 | €6,188 | €68,124 | +€61,936 | +1,001% |
| Tangible fixed assets | 22/27 | €1,188 | €65,724 | +€64,536 | +5,432% |
| Furniture and vehicles | 24 | €1,188 | €65,724 | +€64,536 | +5,432% |
| Financial fixed assets | 28 | €5,000 | €2,400 | -€2,600 | -52.0% |
| Current assets | 29/58 | €356,481 | €441,606 | +€85,125 | +23.9% |
| Amounts receivable within one year | 40/41 | €87,708 | €74,829 | -€12,879 | -14.7% |
| Trade receivables | 40 | €74,508 | €59,688 | -€14,820 | -19.9% |
| Other amounts receivable | 41 | €13,200 | €15,141 | +€1,941 | +14.7% |
| Cash at bank and in hand | 54/58 | €261,847 | €357,997 | +€96,150 | +36.7% |
| Deferred charges and accrued income | 490/1 | €6,926 | €8,780 | +€1,854 | +26.8% |
| Total equity and liabilities | 10/49 | €362,669 | €509,730 | +€147,061 | +40.5% |
| Equity | 10/15 | €256,561 | €369,013 | +€112,452 | +43.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,561 | €367,013 | +€112,452 | +44.2% |
| Amounts payable | 17/49 | €106,107 | €140,717 | +€34,609 | +32.6% |
| Amounts payable within one year | 42/48 | €106,107 | €140,717 | +€34,609 | +32.6% |
| Trade debts | 44 | €14,667 | €82,393 | +€67,726 | +462% |
| Suppliers | 440/4 | €14,667 | €82,393 | +€67,726 | +462% |
| Advances received on contracts in progress | 46 | €359 | €0 | -€359 | -100% |
| Taxes, remuneration and social security | 45 | €91,081 | €58,324 | -€32,757 | -36.0% |
| Taxes | 450/3 | €89,594 | €52,217 | -€37,377 | -41.7% |
| Remuneration and social security | 454/9 | €1,487 | €6,107 | +€4,619 | +311% |
| Remuneration, social security and pensions | 62 | - | €35,476 | +€35,476 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €7,235 | +€6,855 | +1,804% |
| Other operating charges | 640/8 | €802 | €1,487 | +€685 | +85.4% |
| Gross operating margin | 9900 | €345,299 | €208,283 | -€137,016 | -39.7% |
| Operating profit (loss) | 9901 | €344,117 | €164,085 | -€180,032 | -52.3% |
| Financial income | 75/76B | €172 | €732 | +€561 | +326% |
| Recurring financial income | 75 | €172 | €732 | +€561 | +326% |
| Financial charges | 65/66B | €134 | €148 | +€15 | +11.1% |
| Recurring financial charges | 65 | €134 | €148 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €344,155 | €164,669 | -€179,486 | -52.2% |
| Income taxes | 67/77 | €89,594 | €52,217 | -€37,377 | -41.7% |
| Profit (loss) for the period | 9904 | €254,561 | €112,452 | -€142,110 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €254,561 | €112,452 | -€142,110 | -55.8% |
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 31 October 2026 via checked.be.