LYNCOM: 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.
LYNCOM
Largest movements
- Cash +€16,869
up €16,869 (+1454192.2%), from €1 to €16,870
mainly Receivables within one year (+€16,639) and Depreciation (+€10,170)
- Receivables within one year -€16,639
down €16,639 (-43.7%), from €38,103 to €21,464
of which Trade receivables: -€17,078
- Tangible fixed assets +€3,827
up €3,827 (+14.1%), from €27,200 to €31,028
of which Furniture and vehicles: +€3,933
- Deferred charges and accrued income +€1,963
up €1,963 (+57.2%), from €3,432 to €5,395
- Stocks and contracts +€844
up €844 (+36.3%), from €2,324 to €3,168
- Profit (loss) carried forward +€6,495
up €6,495 (+22.4%), from €28,983 to €35,478
- Tax, wage and social debts +€5,218
up €5,218 (+61.9%), from €8,432 to €13,650
of which Taxes: +€4,915
- Short-term financial debts -€3,747
no longer reported in 2025 (was €3,747)
- Trade debts -€2,401
down €2,401 (-22.7%), from €10,570 to €8,169
- Current portion of long-term debt +€2,311
up €2,311 (+38.2%), from €6,055 to €8,366
- Gross operating margin +€26,721
up €26,721 (+48.8%), from €54,812 to €81,533
- Other operating charges +€9,259
up €9,259 (+205.1%), from €4,515 to €13,774
- Taxes +€4,791
up €4,791 (+324.2%), from €1,478 to €6,269
- Staff costs +€2,098
up €2,098 (+5.0%), from €41,951 to €44,049
- Depreciation +€2,030
up €2,030 (+24.9%), from €8,140 to €10,170
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 | €72,901 | €79,764 | +€6,863 | +9.4% |
| Fixed assets | 21/28 | €29,040 | €32,868 | +€3,827 | +13.2% |
| Tangible fixed assets | 22/27 | €27,200 | €31,028 | +€3,827 | +14.1% |
| Plant, machinery and equipment | 23 | €105 | - | -€105 | |
| Furniture and vehicles | 24 | €27,095 | €31,028 | +€3,933 | +14.5% |
| Financial fixed assets | 28 | €1,840 | €1,840 | = | 0.0% |
| Current assets | 29/58 | €43,860 | €46,896 | +€3,036 | +6.9% |
| Stocks and contracts in progress | 3 | €2,324 | €3,168 | +€844 | +36.3% |
| Stocks | 30/36 | €2,324 | €3,168 | +€844 | +36.3% |
| Amounts receivable within one year | 40/41 | €38,103 | €21,464 | -€16,639 | -43.7% |
| Trade receivables | 40 | €38,103 | €21,025 | -€17,078 | -44.8% |
| Other amounts receivable | 41 | - | €439 | +€439 | |
| Cash at bank and in hand | 54/58 | €1 | €16,870 | +€16,869 | +1454192.2% |
| Deferred charges and accrued income | 490/1 | €3,432 | €5,395 | +€1,963 | +57.2% |
| Total equity and liabilities | 10/49 | €72,901 | €79,764 | +€6,863 | +9.4% |
| Equity | 10/15 | €37,043 | €43,538 | +€6,495 | +17.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,983 | €35,478 | +€6,495 | +22.4% |
| Amounts payable | 17/49 | €35,857 | €36,226 | +€368 | +1.0% |
| Amounts payable after more than one year | 17 | €5,117 | €5,955 | +€838 | +16.4% |
| Financial debts | 170/4 | €5,117 | €5,955 | +€838 | +16.4% |
| Amounts payable within one year | 42/48 | €30,740 | €30,186 | -€555 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €6,055 | €8,366 | +€2,311 | +38.2% |
| Financial debts | 43 | €3,747 | - | -€3,747 | |
| Credit institutions | 430/8 | €3,747 | - | -€3,747 | |
| Trade debts | 44 | €10,570 | €8,169 | -€2,401 | -22.7% |
| Suppliers | 440/4 | €10,570 | €8,169 | -€2,401 | -22.7% |
| Taxes, remuneration and social security | 45 | €8,432 | €13,650 | +€5,218 | +61.9% |
| Taxes | 450/3 | €2,831 | €7,747 | +€4,915 | +173.6% |
| Remuneration and social security | 454/9 | €5,601 | €5,903 | +€302 | +5.4% |
| Other amounts payable | 47/48 | €1,936 | - | -€1,936 | |
| Accrued charges and deferred income | 492/3 | - | €85 | +€85 | |
| Remuneration, social security and pensions | 62 | €41,951 | €44,049 | +€2,098 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,140 | €10,170 | +€2,030 | +24.9% |
| Other operating charges | 640/8 | €4,515 | €13,774 | +€9,259 | +205.1% |
| Gross operating margin | 9900 | €54,812 | €81,533 | +€26,721 | +48.8% |
| Operating profit (loss) | 9901 | €206 | €13,539 | +€13,334 | +6479.9% |
| Financial income | 75/76B | €354 | €164 | -€190 | -53.6% |
| Recurring financial income | 75 | €354 | €164 | -€190 | -53.6% |
| Financial charges | 65/66B | €788 | €939 | +€152 | +19.2% |
| Recurring financial charges | 65 | €788 | €939 | +€152 | +19.2% |
| Profit (loss) for the period before taxes | 9903 | -€228 | €12,764 | +€12,992 | |
| Income taxes | 67/77 | €1,478 | €6,269 | +€4,791 | +324.2% |
| Profit (loss) for the period | 9904 | -€1,706 | €6,495 | +€8,201 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,706 | €6,495 | +€8,201 |
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.