LYNN JANSEN: 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.
LYNN JANSEN
Largest movements
- Cash +€54,845
up €54,845 (+82.2%), from €66,743 to €121,588
mainly Net result for the year (+€50,248) and Receivables within one year (+€4,646)
- Receivables within one year -€4,646
down €4,646 (-15.6%), from €29,737 to €25,091
of which Trade receivables: -€12,784
- Profit (loss) carried forward +€50,248
up €50,248 (+51.8%), from €97,070 to €147,318
- Gross operating margin -€7,824
down €7,824 (-10.3%), from €75,889 to €68,065
- Taxes -€1,466
down €1,466 (-10.1%), from €14,527 to €13,061
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 | €104,437 | €154,807 | +€50,369 | +48.2% |
| Fixed assets | 21/28 | €6,389 | €6,246 | -€143 | -2.2% |
| Tangible fixed assets | 22/27 | €6,389 | €6,246 | -€143 | -2.2% |
| Plant, machinery and equipment | 23 | - | €3,190 | +€3,190 | |
| Furniture and vehicles | 24 | €6,389 | €3,056 | -€3,333 | -52.2% |
| Current assets | 29/58 | €98,048 | €148,561 | +€50,512 | +51.5% |
| Amounts receivable within one year | 40/41 | €29,737 | €25,091 | -€4,646 | -15.6% |
| Trade receivables | 40 | €25,578 | €12,793 | -€12,784 | -50.0% |
| Other amounts receivable | 41 | €4,160 | €12,298 | +€8,138 | +195.7% |
| Cash at bank and in hand | 54/58 | €66,743 | €121,588 | +€54,845 | +82.2% |
| Deferred charges and accrued income | 490/1 | €1,568 | €1,881 | +€313 | +20.0% |
| Total equity and liabilities | 10/49 | €104,437 | €154,807 | +€50,369 | +48.2% |
| Equity | 10/15 | €99,070 | €149,318 | +€50,248 | +50.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,070 | €147,318 | +€50,248 | +51.8% |
| Amounts payable | 17/49 | €5,367 | €5,488 | +€121 | +2.3% |
| Amounts payable within one year | 42/48 | €5,367 | €5,488 | +€121 | +2.3% |
| Trade debts | 44 | €1,279 | €1,034 | -€244 | -19.1% |
| Suppliers | 440/4 | €1,279 | €1,034 | -€244 | -19.1% |
| Taxes, remuneration and social security | 45 | €4,089 | €4,454 | +€365 | +8.9% |
| Taxes | 450/3 | €4,089 | €4,454 | +€365 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,333 | €3,521 | +€187 | +5.6% |
| Other operating charges | 640/8 | €944 | €787 | -€156 | -16.6% |
| Gross operating margin | 9900 | €75,889 | €68,065 | -€7,824 | -10.3% |
| Operating profit (loss) | 9901 | €71,612 | €63,757 | -€7,855 | -11.0% |
| Financial income | 75/76B | €16 | €0 | -€16 | -99.9% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -99.9% |
| Financial charges | 65/66B | €372 | €448 | +€77 | +20.6% |
| Recurring financial charges | 65 | €372 | €448 | +€77 | +20.6% |
| Profit (loss) for the period before taxes | 9903 | €71,257 | €63,309 | -€7,948 | -11.2% |
| Income taxes | 67/77 | €14,527 | €13,061 | -€1,466 | -10.1% |
| Profit (loss) for the period | 9904 | €56,729 | €50,248 | -€6,481 | -11.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,729 | €50,248 | -€6,481 | -11.4% |
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 7 October 2026 via checked.be.