LYNATEC: 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.
LYNATEC
Largest movements
- Cash +€45,323
up €45,323 (+1559.5%), from €2,906 to €48,229
mainly Depreciation (+€34,543) and Net result for the year (+€25,119)
- Tangible fixed assets -€28,136
down €28,136 (-6.8%), from €414,008 to €385,873
of which Furniture and vehicles: -€15,003
- Receivables within one year -€10,852
down €10,852 (-32.6%), from €33,279 to €22,427
of which Other amounts receivable: -€9,415
- Debts after one year -€36,839
down €36,839 (-22.8%), from €161,864 to €125,025
- Profit (loss) carried forward +€25,119
up €25,119 (+9.1%), from €276,830 to €301,949
- Tax, wage and social debts +€17,568
up €17,568 (+439.2%), from €4,000 to €21,568
of which Remuneration and social security: +€8,827
- Gross operating margin +€39,939
up €39,939 (+101.9%), from €39,203 to €79,142
- Taxes +€11,420
up €11,420, from -€2,949 to €8,471
- Depreciation +€5,940
up €5,940 (+20.8%), from €28,603 to €34,543
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.
Cash bridge derived
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 | €452,169 | €458,158 | +€5,988 | +1.3% |
| Fixed assets | 21/28 | €415,058 | €386,923 | -€28,136 | -6.8% |
| Tangible fixed assets | 22/27 | €414,008 | €385,873 | -€28,136 | -6.8% |
| Land and buildings | 22 | €319,635 | €310,965 | -€8,670 | -2.7% |
| Plant, machinery and equipment | 23 | €29,977 | €25,514 | -€4,463 | -14.9% |
| Furniture and vehicles | 24 | €64,397 | €49,394 | -€15,003 | -23.3% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €37,111 | €71,235 | +€34,124 | +92.0% |
| Amounts receivable within one year | 40/41 | €33,279 | €22,427 | -€10,852 | -32.6% |
| Trade receivables | 40 | €13,705 | €12,268 | -€1,437 | -10.5% |
| Other amounts receivable | 41 | €19,575 | €10,159 | -€9,415 | -48.1% |
| Cash at bank and in hand | 54/58 | €2,906 | €48,229 | +€45,323 | +1559.5% |
| Deferred charges and accrued income | 490/1 | €925 | €579 | -€347 | -37.5% |
| Total equity and liabilities | 10/49 | €452,169 | €458,158 | +€5,988 | +1.3% |
| Equity | 10/15 | €284,890 | €310,009 | +€25,119 | +8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €276,830 | €301,949 | +€25,119 | +9.1% |
| Amounts payable | 17/49 | €167,279 | €148,148 | -€19,131 | -11.4% |
| Amounts payable after more than one year | 17 | €161,864 | €125,025 | -€36,839 | -22.8% |
| Financial debts | 170/4 | €161,864 | €125,025 | -€36,839 | -22.8% |
| Amounts payable within one year | 42/48 | €5,415 | €23,124 | +€17,708 | +327.0% |
| Trade debts | 44 | €1,415 | €1,556 | +€140 | +9.9% |
| Suppliers | 440/4 | €1,415 | €1,556 | +€140 | +9.9% |
| Taxes, remuneration and social security | 45 | €4,000 | €21,568 | +€17,568 | +439.2% |
| Taxes | 450/3 | €4,000 | €12,741 | +€8,741 | +218.5% |
| Remuneration and social security | 454/9 | - | €8,827 | +€8,827 | |
| Remuneration, social security and pensions | 62 | €5,661 | €5,658 | -€2 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,603 | €34,543 | +€5,940 | +20.8% |
| Other operating charges | 640/8 | €3,004 | €3,086 | +€82 | +2.7% |
| Gross operating margin | 9900 | €39,203 | €79,142 | +€39,939 | +101.9% |
| Operating profit (loss) | 9901 | €1,936 | €35,855 | +€33,920 | +1752.2% |
| Financial income | 75/76B | €47 | €2 | -€45 | -95.3% |
| Recurring financial income | 75 | €47 | €2 | -€45 | -95.3% |
| Financial charges | 65/66B | €2,639 | €2,267 | -€372 | -14.1% |
| Recurring financial charges | 65 | €2,639 | €2,267 | -€372 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | -€656 | €33,590 | +€34,246 | |
| Income taxes | 67/77 | -€2,949 | €8,471 | +€11,420 | |
| Profit (loss) for the period | 9904 | €2,293 | €25,119 | +€22,826 | +995.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,293 | €25,119 | +€22,826 | +995.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.