LYNAPHARMA: 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.
LYNAPHARMA
Largest movements
- Receivables within one year +€33,117
up €33,117 (+197.1%), from €16,802 to €49,919
of which Trade receivables: +€21,493
- Cash -€13,812
down €13,812 (-18.8%), from €73,348 to €59,536
mainly Receivables within one year (-€33,117) and Investment in fixed assets (net) (-€13,527)
- Receivables after one year -€12,847
down €12,847 (-28.5%), from €45,000 to €32,153
- Tangible fixed assets +€10,102
up €10,102 (+195.0%), from €5,181 to €15,282
of which Furniture and vehicles: +€7,383
- Stocks and contracts -€2,662
down €2,662 (-7.7%), from €34,534 to €31,872
- Profit (loss) carried forward +€14,628
up €14,628 (+23.7%), from €61,746 to €76,374
- Tax, wage and social debts +€7,419
up €7,419 (+52.3%), from €14,195 to €21,614
of which Taxes: +€8,242
- Trade debts -€4,239
down €4,239 (-15.6%), from €27,140 to €22,901
- Other debts -€3,910
down €3,910 (-43.0%), from €9,082 to €5,173
- Staff costs +€6,877
up €6,877 (+20.3%), from €33,795 to €40,671
- Gross operating margin +€5,861
up €5,861 (+9.4%), from €62,672 to €68,533
- Other operating charges +€3,847
up €3,847 (+487.8%), from €789 to €4,636
- Depreciation +€1,938
up €1,938 (+130.3%), from €1,487 to €3,426
- Taxes -€925
down €925 (-15.7%), from €5,905 to €4,979
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 | €178,164 | €192,062 | +€13,898 | +7.8% |
| Fixed assets | 21/28 | €8,481 | €18,582 | +€10,102 | +119.1% |
| Tangible fixed assets | 22/27 | €5,181 | €15,282 | +€10,102 | +195.0% |
| Plant, machinery and equipment | 23 | €1,608 | €209 | -€1,399 | -87.0% |
| Furniture and vehicles | 24 | €3,573 | €10,956 | +€7,383 | +206.6% |
| Other tangible fixed assets | 26 | - | €4,118 | +€4,118 | |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €169,683 | €173,480 | +€3,796 | +2.2% |
| Amounts receivable after more than one year | 29 | €45,000 | €32,153 | -€12,847 | -28.5% |
| Other amounts receivable | 291 | €45,000 | €32,153 | -€12,847 | -28.5% |
| Stocks and contracts in progress | 3 | €34,534 | €31,872 | -€2,662 | -7.7% |
| Stocks | 30/36 | €34,534 | €31,872 | -€2,662 | -7.7% |
| Amounts receivable within one year | 40/41 | €16,802 | €49,919 | +€33,117 | +197.1% |
| Trade receivables | 40 | €16,802 | €38,295 | +€21,493 | +127.9% |
| Other amounts receivable | 41 | - | €11,624 | +€11,624 | |
| Cash at bank and in hand | 54/58 | €73,348 | €59,536 | -€13,812 | -18.8% |
| Total equity and liabilities | 10/49 | €178,164 | €192,062 | +€13,898 | +7.8% |
| Equity | 10/15 | €127,746 | €142,374 | +€14,628 | +11.5% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,000 | €6,000 | = | 0.0% |
| Other | 1319 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,746 | €76,374 | +€14,628 | +23.7% |
| Amounts payable | 17/49 | €50,418 | €49,688 | -€730 | -1.4% |
| Amounts payable within one year | 42/48 | €50,418 | €49,688 | -€730 | -1.4% |
| Trade debts | 44 | €27,140 | €22,901 | -€4,239 | -15.6% |
| Suppliers | 440/4 | €27,140 | €22,901 | -€4,239 | -15.6% |
| Taxes, remuneration and social security | 45 | €14,195 | €21,614 | +€7,419 | +52.3% |
| Taxes | 450/3 | €3,912 | €12,155 | +€8,242 | +210.7% |
| Remuneration and social security | 454/9 | €10,283 | €9,460 | -€823 | -8.0% |
| Other amounts payable | 47/48 | €9,082 | €5,173 | -€3,910 | -43.0% |
| Remuneration, social security and pensions | 62 | €33,795 | €40,671 | +€6,877 | +20.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,487 | €3,426 | +€1,938 | +130.3% |
| Other operating charges | 640/8 | €789 | €4,636 | +€3,847 | +487.8% |
| Gross operating margin | 9900 | €62,672 | €68,533 | +€5,861 | +9.4% |
| Operating profit (loss) | 9901 | €26,601 | €19,799 | -€6,802 | -25.6% |
| Financial income | 75/76B | €2 | €615 | +€613 | +31140.6% |
| Recurring financial income | 75 | €2 | €615 | +€613 | +31140.6% |
| Financial charges | 65/66B | €365 | €808 | +€443 | +121.5% |
| Recurring financial charges | 65 | €365 | €808 | +€443 | +121.5% |
| Profit (loss) for the period before taxes | 9903 | €26,238 | €19,607 | -€6,632 | -25.3% |
| Income taxes | 67/77 | €5,905 | €4,979 | -€925 | -15.7% |
| Profit (loss) for the period | 9904 | €20,334 | €14,628 | -€5,706 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,334 | €14,628 | -€5,706 | -28.1% |
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 30 September 2026 via checked.be.