Lynko: 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.
Lynko
Largest movements
- Cash -€64,752
down €64,752 (-52.0%), from €124,430 to €59,678
mainly Other debts (-€71,768) and Contributions, distributions and other (-€59,436)
- Tangible fixed assets -€12,540
down €12,540 (-32.4%), from €38,698 to €26,157
of which Furniture and vehicles: -€8,764
- Receivables within one year +€4,298
up €4,298 (+26.0%), from €16,550 to €20,848
of which Other amounts receivable: +€4,700
- Other debts -€71,768
down €71,768 (-50.9%), from €140,868 to €69,100
- Trade debts -€1,852
down €1,852 (-48.6%), from €3,810 to €1,958
- Gross operating margin +€9,146
up €9,146 (+11.2%), from €81,845 to €90,991
- Depreciation +€2,486
up €2,486 (+21.4%), from €11,606 to €14,092
- Taxes +€1,719
up €1,719 (+12.3%), from €14,000 to €15,719
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 | €181,021 | €108,169 | -€72,852 | -40.2% |
| Fixed assets | 21/28 | €38,698 | €26,157 | -€12,540 | -32.4% |
| Tangible fixed assets | 22/27 | €38,698 | €26,157 | -€12,540 | -32.4% |
| Land and buildings | 22 | €0 | - | = | |
| Furniture and vehicles | 24 | €22,612 | €13,849 | -€8,764 | -38.8% |
| Other tangible fixed assets | 26 | €16,085 | €12,309 | -€3,777 | -23.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €142,324 | €82,012 | -€60,311 | -42.4% |
| Amounts receivable within one year | 40/41 | €16,550 | €20,848 | +€4,298 | +26.0% |
| Trade receivables | 40 | €16,550 | €16,148 | -€402 | -2.4% |
| Other amounts receivable | 41 | €0 | €4,700 | +€4,700 | |
| Cash at bank and in hand | 54/58 | €124,430 | €59,678 | -€64,752 | -52.0% |
| Deferred charges and accrued income | 490/1 | €1,343 | €1,486 | +€142 | +10.6% |
| Total equity and liabilities | 10/49 | €181,021 | €108,169 | -€72,852 | -40.2% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €162,421 | €89,569 | -€72,852 | -44.9% |
| Amounts payable within one year | 42/48 | €159,967 | €85,928 | -€74,039 | -46.3% |
| Trade debts | 44 | €3,810 | €1,958 | -€1,852 | -48.6% |
| Suppliers | 440/4 | €3,810 | €1,958 | -€1,852 | -48.6% |
| Taxes, remuneration and social security | 45 | €15,290 | €14,870 | -€419 | -2.7% |
| Taxes | 450/3 | €12,090 | €12,820 | +€731 | +6.0% |
| Remuneration and social security | 454/9 | €3,200 | €2,050 | -€1,150 | -35.9% |
| Other amounts payable | 47/48 | €140,868 | €69,100 | -€71,768 | -50.9% |
| Accrued charges and deferred income | 492/3 | €2,454 | €3,641 | +€1,188 | +48.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,606 | €14,092 | +€2,486 | +21.4% |
| Other operating charges | 640/8 | €1,522 | €1,198 | -€324 | -21.3% |
| Gross operating margin | 9900 | €81,845 | €90,991 | +€9,146 | +11.2% |
| Operating profit (loss) | 9901 | €68,717 | €75,701 | +€6,984 | +10.2% |
| Financial income | 75/76B | €150 | €1 | -€149 | -99.2% |
| Recurring financial income | 75 | €150 | €1 | -€149 | -99.2% |
| Financial charges | 65/66B | €1,075 | €547 | -€528 | -49.1% |
| Recurring financial charges | 65 | €1,075 | €547 | -€528 | -49.1% |
| Profit (loss) for the period before taxes | 9903 | €67,793 | €75,155 | +€7,362 | +10.9% |
| Income taxes | 67/77 | €14,000 | €15,719 | +€1,719 | +12.3% |
| Profit (loss) for the period | 9904 | €53,793 | €59,436 | +€5,644 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €53,793 | €59,436 | +€5,644 | +10.5% |
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 2 October 2026 via checked.be.