LYNX CONCEPT 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.
LYNX CONCEPT CONSULTING
Largest movements
- Receivables after one year -€77,000
down €77,000 (-34.2%), from €224,975 to €147,975
- Receivables within one year +€20,560
up €20,560 (+38.4%), from €53,592 to €74,152
of which Other amounts receivable: +€16,147
- Tangible fixed assets +€15,441
up €15,441 (+10.5%), from €146,434 to €161,875
of which Other tangible fixed assets: +€13,390
- Cash +€8,326
up €8,326 (+9.4%), from €88,362 to €96,687
mainly Receivables after one year (+€77,000) and Net result for the year (+€60,572)
- Other debts -€110,000
no longer reported in 2025 (was €110,000)
- Reserves +€60,572
up €60,572 (+21.8%), from €277,759 to €338,331
- Tax, wage and social debts +€19,050
up €19,050 (+208%), from €9,165 to €28,215
of which Taxes: +€19,619
- Debts after one year -€7,443
down €7,443 (-9.3%), from €79,729 to €72,286
- Gross operating margin -€32,286
down €32,286 (-28.5%), from €113,359 to €81,073
- Financial income +€9,155
up €9,155 (+92.8%), from €9,862 to €19,017
of which Non-recurring financial income: +€10,000
- Staff costs -€7,452
no longer reported in 2025 (was €7,452)
- Other operating charges -€6,173
down €6,173 (-51.1%), from €12,078 to €5,905
- Taxes -€2,996
down €2,996 (-11.1%), from €26,920 to €23,925
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 | €586,149 | €551,940 | -€34,209 | -5.8% |
| Fixed assets | 21/28 | €217,684 | €233,125 | +€15,441 | +7.1% |
| Tangible fixed assets | 22/27 | €146,434 | €161,875 | +€15,441 | +10.5% |
| Land and buildings | 22 | €119,469 | €117,991 | -€1,478 | -1.2% |
| Furniture and vehicles | 24 | €5,688 | €9,216 | +€3,528 | +62.0% |
| Other tangible fixed assets | 26 | €21,278 | €34,668 | +€13,390 | +62.9% |
| Financial fixed assets | 28 | €71,250 | €71,250 | = | 0.0% |
| Current assets | 29/58 | €368,465 | €318,815 | -€49,650 | -13.5% |
| Amounts receivable after more than one year | 29 | €224,975 | €147,975 | -€77,000 | -34.2% |
| Other amounts receivable | 291 | €224,975 | €147,975 | -€77,000 | -34.2% |
| Amounts receivable within one year | 40/41 | €53,592 | €74,152 | +€20,560 | +38.4% |
| Trade receivables | 40 | €9,225 | €13,638 | +€4,413 | +47.8% |
| Other amounts receivable | 41 | €44,368 | €60,515 | +€16,147 | +36.4% |
| Cash at bank and in hand | 54/58 | €88,362 | €96,687 | +€8,326 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,536 | - | -€1,536 | |
| Total equity and liabilities | 10/49 | €586,149 | €551,940 | -€34,209 | -5.8% |
| Equity | 10/15 | €368,428 | €428,999 | +€60,572 | +16.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €277,759 | €338,331 | +€60,572 | +21.8% |
| Distributable reserves | 133 | €277,759 | €338,331 | +€60,572 | +21.8% |
| Profit (loss) carried forward | 14 | €28,669 | €28,669 | = | 0.0% |
| Amounts payable | 17/49 | €217,722 | €122,941 | -€94,781 | -43.5% |
| Amounts payable after more than one year | 17 | €79,729 | €72,286 | -€7,443 | -9.3% |
| Financial debts | 170/4 | €79,729 | €72,286 | -€7,443 | -9.3% |
| Amounts payable within one year | 42/48 | €137,993 | €50,655 | -€87,338 | -63.3% |
| Current portion of amounts payable after more than one year | 42 | €12,257 | €12,443 | +€186 | +1.5% |
| Trade debts | 44 | €6,571 | €9,997 | +€3,426 | +52.1% |
| Suppliers | 440/4 | €6,571 | €9,997 | +€3,426 | +52.1% |
| Taxes, remuneration and social security | 45 | €9,165 | €28,215 | +€19,050 | +208% |
| Taxes | 450/3 | €8,596 | €28,215 | +€19,619 | +228% |
| Remuneration and social security | 454/9 | €569 | - | -€569 | |
| Other amounts payable | 47/48 | €110,000 | - | -€110,000 | |
| Remuneration, social security and pensions | 62 | €7,452 | - | -€7,452 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,160 | €6,971 | +€1,811 | +35.1% |
| Other operating charges | 640/8 | €12,078 | €5,905 | -€6,173 | -51.1% |
| Gross operating margin | 9900 | €113,359 | €81,073 | -€32,286 | -28.5% |
| Operating profit (loss) | 9901 | €88,669 | €68,197 | -€20,472 | -23.1% |
| Financial income | 75/76B | €9,862 | €19,017 | +€9,155 | +92.8% |
| Recurring financial income | 75 | €9,862 | €9,017 | -€845 | -8.6% |
| Non-recurring financial income | 76B | - | €10,000 | +€10,000 | |
| Financial charges | 65/66B | €3,005 | €2,718 | -€287 | -9.6% |
| Recurring financial charges | 65 | €3,005 | €2,718 | -€287 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €95,525 | €84,496 | -€11,029 | -11.5% |
| Income taxes | 67/77 | €26,920 | €23,925 | -€2,996 | -11.1% |
| Profit (loss) for the period | 9904 | €68,605 | €60,572 | -€8,033 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,605 | €60,572 | -€8,033 | -11.7% |
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 1 November 2026 via checked.be.