LYNSA: 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.
LYNSA
Largest movements
- Cash -€8,820
no longer reported in 2025 (was €8,820)
mainly Contributions, distributions and other (-€18,592) and Trade debts (-€2,261)
- Contributions -€18,592
no longer reported in 2025 (was €18,592)
- Other debts +€9,892
up €9,892 (+9.2%), from €108,000 to €117,892
- Trade debts -€2,261
no longer reported in 2025 (was €2,261)
- Profit (loss) carried forward +€1,991
up €1,991 (+1.9%), from -€105,872 to -€103,881
- Gross operating margin +€3,232
up €3,232, from -€971 to €2,261
- Other operating charges +€150
new in 2025: €150
- Financial charges +€69
up €69 (+135.6%), from €51 to €120
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 | €37,631 | €28,661 | -€8,970 | -23.8% |
| Fixed assets | 21/28 | €1,054 | €1,054 | = | 0.0% |
| Financial fixed assets | 28 | €1,054 | €1,054 | = | 0.0% |
| Current assets | 29/58 | €36,578 | €27,608 | -€8,970 | -24.5% |
| Amounts receivable within one year | 40/41 | €27,758 | €27,608 | -€150 | -0.5% |
| Other amounts receivable | 41 | €27,758 | €27,608 | -€150 | -0.5% |
| Cash at bank and in hand | 54/58 | €8,820 | - | -€8,820 | |
| Total equity and liabilities | 10/49 | €37,631 | €28,661 | -€8,970 | -23.8% |
| Equity | 10/15 | -€72,630 | -€89,231 | -€16,601 | -22.9% |
| Contributions | 10/11 | €18,592 | - | -€18,592 | |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Reserves | 13 | €14,651 | €14,651 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,791 | €12,791 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,872 | -€103,881 | +€1,991 | +1.9% |
| Amounts payable | 17/49 | €110,261 | €117,892 | +€7,631 | +6.9% |
| Amounts payable within one year | 42/48 | €110,261 | €117,892 | +€7,631 | +6.9% |
| Trade debts | 44 | €2,261 | - | -€2,261 | |
| Suppliers | 440/4 | €2,261 | - | -€2,261 | |
| Other amounts payable | 47/48 | €108,000 | €117,892 | +€9,892 | +9.2% |
| Other operating charges | 640/8 | - | €150 | +€150 | |
| Gross operating margin | 9900 | -€971 | €2,261 | +€3,232 | |
| Operating profit (loss) | 9901 | -€971 | €2,111 | +€3,082 | |
| Financial charges | 65/66B | €51 | €120 | +€69 | +135.6% |
| Recurring financial charges | 65 | €51 | €120 | +€69 | +135.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,022 | €1,991 | +€3,013 | |
| Profit (loss) for the period | 9904 | -€1,022 | €1,991 | +€3,013 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,022 | €1,991 | +€3,013 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.