LYNQUE: 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.
LYNQUE
Largest movements
- Stocks and contracts +€73,153
up €73,153 (+74.9%), from €97,672 to €170,825
- Cash +€19,655
up €19,655 (+410.1%), from €4,793 to €24,448
mainly Net result for the year (+€71,266) and Debts after one year (+€47,619)
- Reserves +€71,266
up €71,266 (+29.3%), from €243,269 to €314,535
of which Distributable reserves: +€71,266
- Debts after one year +€47,619
up €47,619 (+41.3%), from €115,381 to €163,000
of which Financial debts: +€47,619
- Current portion of long-term debt -€38,333
down €38,333 (-53.8%), from €71,190 to €32,856
- Other debts -€14,196
down €14,196 (-2.9%), from €496,797 to €482,602
- Trade debts +€13,724
up €13,724 (+1023.7%), from €1,341 to €15,065
- Gross operating margin -€24,870
down €24,870 (-16.8%), from €147,813 to €122,943
- Taxes -€6,439
down €6,439 (-14.7%), from €43,949 to €37,510
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 | €1,251,001 | €1,341,468 | +€90,468 | +7.2% |
| Fixed assets | 21/28 | €1,131,600 | €1,131,600 | = | 0.0% |
| Financial fixed assets | 28 | €1,131,600 | €1,131,600 | = | 0.0% |
| Current assets | 29/58 | €119,401 | €209,868 | +€90,468 | +75.8% |
| Stocks and contracts in progress | 3 | €97,672 | €170,825 | +€73,153 | +74.9% |
| Stocks | 30/36 | €97,672 | €170,825 | +€73,153 | +74.9% |
| Amounts receivable within one year | 40/41 | €14,213 | €11,934 | -€2,279 | -16.0% |
| Trade receivables | 40 | €14,213 | €11,864 | -€2,349 | -16.5% |
| Other amounts receivable | 41 | - | €70 | +€70 | |
| Cash at bank and in hand | 54/58 | €4,793 | €24,448 | +€19,655 | +410.1% |
| Deferred charges and accrued income | 490/1 | €2,723 | €2,661 | -€62 | -2.3% |
| Total equity and liabilities | 10/49 | €1,251,001 | €1,341,468 | +€90,468 | +7.2% |
| Equity | 10/15 | €523,059 | €594,325 | +€71,266 | +13.6% |
| Contributions | 10/11 | €223,200 | €223,200 | = | 0.0% |
| Reserves | 13 | €243,269 | €314,535 | +€71,266 | +29.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €243,269 | €314,535 | +€71,266 | +29.3% |
| Profit (loss) carried forward | 14 | €56,590 | €56,590 | = | 0.0% |
| Amounts payable | 17/49 | €727,941 | €747,144 | +€19,202 | +2.6% |
| Amounts payable after more than one year | 17 | €115,381 | €163,000 | +€47,619 | +41.3% |
| Financial debts | 170/4 | €82,381 | €130,000 | +€47,619 | +57.8% |
| Other amounts payable | 178/9 | €33,000 | €33,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €610,842 | €582,454 | -€28,388 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €71,190 | €32,856 | -€38,333 | -53.8% |
| Financial debts | 43 | €117 | €0 | -€117 | -100.0% |
| Credit institutions | 430/8 | €117 | €0 | -€117 | -100.0% |
| Trade debts | 44 | €1,341 | €15,065 | +€13,724 | +1023.7% |
| Suppliers | 440/4 | €1,341 | €15,065 | +€13,724 | +1023.7% |
| Taxes, remuneration and social security | 45 | €41,397 | €51,931 | +€10,534 | +25.4% |
| Taxes | 450/3 | €41,397 | €51,931 | +€10,534 | +25.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €496,797 | €482,602 | -€14,196 | -2.9% |
| Accrued charges and deferred income | 492/3 | €1,719 | €1,690 | -€29 | -1.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €1,979 | €2,415 | +€436 | +22.0% |
| Gross operating margin | 9900 | €147,813 | €122,943 | -€24,870 | -16.8% |
| Operating profit (loss) | 9901 | €145,834 | €120,528 | -€25,307 | -17.4% |
| Financial income | 75/76B | - | €478 | +€478 | |
| Recurring financial income | 75 | - | €478 | +€478 | |
| Financial charges | 65/66B | €12,746 | €12,230 | -€517 | -4.1% |
| Recurring financial charges | 65 | €12,746 | €12,230 | -€517 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €133,088 | €108,776 | -€24,312 | -18.3% |
| Income taxes | 67/77 | €43,949 | €37,510 | -€6,439 | -14.7% |
| Profit (loss) for the period | 9904 | €89,139 | €71,266 | -€17,873 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,139 | €71,266 | -€17,873 | -20.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.