LYNRA CONSULTING: 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.
LYNRA CONSULTING
Largest movements
- Cash +€23,786
up €23,786 (+71.5%), from €33,273 to €57,060
mainly Net result for the year (+€37,272) and Accrued charges and deferred income (+€1,730)
- Receivables within one year +€3,659
up €3,659 (+30.4%), from €12,046 to €15,705
of which Other amounts receivable: +€1,914
- Profit (loss) carried forward +€37,272
up €37,272 (+146%), from €25,554 to €62,826
- Tax, wage and social debts -€11,749
down €11,749 (-100%), from €11,749 to €0
of which Taxes: -€8,569
- Accrued charges and deferred income +€1,730
new in 2025: €1,730
- Trade debts +€1,267
up €1,267 (+102%), from €1,245 to €2,511
- Other debts -€1,237
down €1,237 (-35.8%), from €3,459 to €2,222
- Gross operating margin +€15,357
up €15,357 (+47.0%), from €32,665 to €48,022
- Taxes +€3,487
up €3,487 (+50.3%), from €6,933 to €10,420
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 | €46,007 | €73,290 | +€27,282 | +59.3% |
| Fixed assets | 21/28 | €672 | €442 | -€230 | -34.2% |
| Tangible fixed assets | 22/27 | €672 | €442 | -€230 | -34.2% |
| Furniture and vehicles | 24 | €672 | €442 | -€230 | -34.2% |
| Current assets | 29/58 | €45,335 | €72,847 | +€27,512 | +60.7% |
| Amounts receivable within one year | 40/41 | €12,046 | €15,705 | +€3,659 | +30.4% |
| Trade receivables | 40 | €11,979 | €13,724 | +€1,745 | +14.6% |
| Other amounts receivable | 41 | €67 | €1,981 | +€1,914 | +2,849% |
| Cash at bank and in hand | 54/58 | €33,273 | €57,060 | +€23,786 | +71.5% |
| Deferred charges and accrued income | 490/1 | €16 | €83 | +€67 | +420% |
| Total equity and liabilities | 10/49 | €46,007 | €73,290 | +€27,282 | +59.3% |
| Equity | 10/15 | €29,554 | €66,826 | +€37,272 | +126% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,554 | €62,826 | +€37,272 | +146% |
| Amounts payable | 17/49 | €16,453 | €6,463 | -€9,990 | -60.7% |
| Amounts payable within one year | 42/48 | €16,453 | €4,734 | -€11,719 | -71.2% |
| Trade debts | 44 | €1,245 | €2,511 | +€1,267 | +102% |
| Suppliers | 440/4 | €1,245 | €2,511 | +€1,267 | +102% |
| Taxes, remuneration and social security | 45 | €11,749 | €0 | -€11,749 | -100% |
| Taxes | 450/3 | €8,569 | €0 | -€8,569 | -100% |
| Remuneration and social security | 454/9 | €3,179 | €0 | -€3,179 | -100% |
| Other amounts payable | 47/48 | €3,459 | €2,222 | -€1,237 | -35.8% |
| Accrued charges and deferred income | 492/3 | - | €1,730 | +€1,730 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18 | €230 | +€212 | +1,207% |
| Other operating charges | 640/8 | €95 | €0 | -€95 | -100% |
| Gross operating margin | 9900 | €32,665 | €48,022 | +€15,357 | +47.0% |
| Operating profit (loss) | 9901 | €32,553 | €47,792 | +€15,239 | +46.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +2,400% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +2,400% |
| Financial charges | 65/66B | €66 | €100 | +€35 | +52.8% |
| Recurring financial charges | 65 | €66 | €100 | +€35 | +52.8% |
| Profit (loss) for the period before taxes | 9903 | €32,487 | €47,692 | +€15,205 | +46.8% |
| Income taxes | 67/77 | €6,933 | €10,420 | +€3,487 | +50.3% |
| Profit (loss) for the period | 9904 | €25,554 | €37,272 | +€11,718 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,554 | €37,272 | +€11,718 | +45.9% |
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 23 October 2026 via checked.be.