LYNX: 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.
LYNX
Largest movements
- Cash +€5,949
up €5,949 (+74.6%), from €7,973 to €13,922
mainly Net result for the year (+€8,064) and Tax, wage and social debts (+€1,470)
- Tangible fixed assets +€1,766
up €1,766 (+114.0%), from €1,549 to €3,315
- Stocks and contracts -€188
down €188 (-79.9%), from €236 to €47
- Profit (loss) carried forward +€4,618
up €4,618, from -€4,618 to €0
- Reserves +€3,446
new in 2025: €3,446
- Other debts -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Tax, wage and social debts +€1,470
up €1,470 (+1467.1%), from €100 to €1,570
- Trade debts +€468
up €468 (+136.9%), from €342 to €810
- Gross operating margin +€7,741
up €7,741 (+159.9%), from €4,841 to €12,582
- Taxes +€1,202
new in 2025: €1,202
- Other operating charges +€577
up €577 (+39.2%), from €1,472 to €2,049
- Depreciation -€283
down €283 (-19.1%), from €1,483 to €1,200
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 | €10,324 | €17,826 | +€7,501 | +72.7% |
| Fixed assets | 21/28 | €1,549 | €3,315 | +€1,766 | +114.0% |
| Tangible fixed assets | 22/27 | €1,549 | €3,315 | +€1,766 | +114.0% |
| Other tangible fixed assets | 26 | €1,549 | €3,315 | +€1,766 | +114.0% |
| Current assets | 29/58 | €8,775 | €14,511 | +€5,736 | +65.4% |
| Stocks and contracts in progress | 3 | €236 | €47 | -€188 | -79.9% |
| Stocks | 30/36 | €236 | €47 | -€188 | -79.9% |
| Amounts receivable within one year | 40/41 | €40 | €0 | -€40 | -100.0% |
| Trade receivables | 40 | €40 | €0 | -€40 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,973 | €13,922 | +€5,949 | +74.6% |
| Deferred charges and accrued income | 490/1 | €526 | €542 | +€15 | +2.9% |
| Total equity and liabilities | 10/49 | €10,324 | €17,826 | +€7,501 | +72.7% |
| Equity | 10/15 | €7,382 | €15,446 | +€8,064 | +109.2% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | - | €3,446 | +€3,446 | |
| Distributable reserves | 133 | - | €3,446 | +€3,446 | |
| Profit (loss) carried forward | 14 | -€4,618 | €0 | +€4,618 | |
| Amounts payable | 17/49 | €2,942 | €2,380 | -€562 | -19.1% |
| Amounts payable within one year | 42/48 | €2,942 | €2,380 | -€562 | -19.1% |
| Trade debts | 44 | €342 | €810 | +€468 | +136.9% |
| Suppliers | 440/4 | €342 | €810 | +€468 | +136.9% |
| Taxes, remuneration and social security | 45 | €100 | €1,570 | +€1,470 | +1467.1% |
| Taxes | 450/3 | €100 | €1,570 | +€1,470 | +1467.1% |
| Other amounts payable | 47/48 | €2,500 | €0 | -€2,500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,483 | €1,200 | -€283 | -19.1% |
| Other operating charges | 640/8 | €1,472 | €2,049 | +€577 | +39.2% |
| Gross operating margin | 9900 | €4,841 | €12,582 | +€7,741 | +159.9% |
| Operating profit (loss) | 9901 | €1,887 | €9,334 | +€7,447 | +394.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €65 | €70 | +€5 | +7.5% |
| Recurring financial charges | 65 | €65 | €70 | +€5 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €1,821 | €9,266 | +€7,445 | +408.7% |
| Income taxes | 67/77 | - | €1,202 | +€1,202 | |
| Profit (loss) for the period | 9904 | €1,821 | €8,064 | +€6,242 | +342.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,821 | €8,064 | +€6,242 | +342.7% |
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 8 October 2026 via checked.be.