Lynergy: 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.
Lynergy
Largest movements
- Cash +€92,732
up €92,732 (+6,294%), from €1,473 to €94,205
mainly Net result for the year (+€100,274) and Trade debts (+€15,537)
- Tangible fixed assets +€25,458
new in 2025: €25,458
of which Other tangible fixed assets: +€23,329
- Deferred charges and accrued income -€9,020
down €9,020 (-89.5%), from €10,074 to €1,054
- Reserves +€100,274
up €100,274 (+1,232%), from €8,142 to €108,417
- Trade debts +€15,537
up €15,537 (+161%), from €9,672 to €25,208
- Other debts -€7,428
down €7,428 (-81.4%), from €9,121 to €1,693
- Gross operating margin +€120,409
up €120,409 (+1,108%), from €10,872 to €131,280
- Taxes +€24,864
up €24,864 (+1,203%), from €2,067 to €26,931
- Financial charges +€2,928
new in 2025: €2,928
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 | €36,453 | €144,833 | +€108,380 | +297% |
| Fixed assets | 21/28 | - | €25,458 | +€25,458 | |
| Tangible fixed assets | 22/27 | - | €25,458 | +€25,458 | |
| Plant, machinery and equipment | 23 | - | €2,129 | +€2,129 | |
| Other tangible fixed assets | 26 | - | €23,329 | +€23,329 | |
| Current assets | 29/58 | €36,453 | €119,376 | +€82,923 | +227% |
| Amounts receivable within one year | 40/41 | €24,906 | €24,116 | -€790 | -3.2% |
| Trade receivables | 40 | €24,906 | €22,547 | -€2,359 | -9.5% |
| Other amounts receivable | 41 | - | €1,569 | +€1,569 | |
| Cash at bank and in hand | 54/58 | €1,473 | €94,205 | +€92,732 | +6,294% |
| Deferred charges and accrued income | 490/1 | €10,074 | €1,054 | -€9,020 | -89.5% |
| Total equity and liabilities | 10/49 | €36,453 | €144,833 | +€108,380 | +297% |
| Equity | 10/15 | €11,642 | €111,917 | +€100,274 | +861% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €8,142 | €108,417 | +€100,274 | +1,232% |
| Distributable reserves | 133 | €8,142 | €108,417 | +€100,274 | +1,232% |
| Amounts payable | 17/49 | €24,811 | €32,917 | +€8,106 | +32.7% |
| Amounts payable within one year | 42/48 | €24,811 | €32,917 | +€8,106 | +32.7% |
| Trade debts | 44 | €9,672 | €25,208 | +€15,537 | +161% |
| Suppliers | 440/4 | €9,672 | €25,208 | +€15,537 | +161% |
| Taxes, remuneration and social security | 45 | €6,018 | €6,015 | -€3 | -0.1% |
| Taxes | 450/3 | €6,018 | €6,015 | -€3 | -0.1% |
| Other amounts payable | 47/48 | €9,121 | €1,693 | -€7,428 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €638 | +€638 | |
| Other operating charges | 640/8 | €662 | €509 | -€153 | -23.1% |
| Gross operating margin | 9900 | €10,872 | €131,280 | +€120,409 | +1,108% |
| Operating profit (loss) | 9901 | €10,210 | €130,133 | +€119,924 | +1,175% |
| Financial charges | 65/66B | - | €2,928 | +€2,928 | |
| Recurring financial charges | 65 | - | €2,928 | +€2,928 | |
| Profit (loss) for the period before taxes | 9903 | €10,210 | €127,206 | +€116,996 | +1,146% |
| Income taxes | 67/77 | €2,067 | €26,931 | +€24,864 | +1,203% |
| Profit (loss) for the period | 9904 | €8,142 | €100,274 | +€92,132 | +1,132% |
| Profit (loss) for the period to be appropriated | 9905 | €8,142 | €100,274 | +€92,132 | +1,132% |
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 17 October 2026 via checked.be.