Pure Lynn: 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.
Pure Lynn
Largest movements
- Financial fixed assets -€534,896
down €534,896 (-99.9%), from €535,296 to €400
- Cash +€352,728
up €352,728 (+727%), from €48,488 to €401,216
mainly Investment in fixed assets (net) (+€529,115) and Net result for the year (+€137,940)
- Receivables within one year +€66,533
up €66,533 (+149%), from €44,697 to €111,230
of which Other amounts receivable: +€47,395
- Debts after one year -€288,573
down €288,573 (-100%), from €288,573 to €0
- Other debts +€123,628
up €123,628 (+262%), from €47,257 to €170,886
- Trade debts +€60,759
up €60,759 (+584%), from €10,404 to €71,163
- Current portion of long-term debt -€28,060
down €28,060 (-48.9%), from €57,423 to €29,364
- Reserves +€20,200
up €20,200 (+7.9%), from €254,800 to €275,000
- Financial income +€166,701
up €166,701 (+833,506,700%), from €0 to €166,701
of which Non-recurring financial income: +€165,104
- Gross operating margin -€147,225
down €147,225, from €145,363 to -€1,862
- Taxes -€40,024
down €40,024 (-99.5%), from €40,207 to €183
- Depreciation +€3,888
up €3,888 (+180%), from €2,155 to €6,043
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 | €668,990 | €553,120 | -€115,870 | -17.3% |
| Fixed assets | 21/28 | €575,153 | €39,995 | -€535,157 | -93.0% |
| Tangible fixed assets | 22/27 | €39,857 | €39,595 | -€261 | -0.7% |
| Plant, machinery and equipment | 23 | €5,255 | €6,245 | +€990 | +18.8% |
| Furniture and vehicles | 24 | €984 | €358 | -€627 | -63.7% |
| Other tangible fixed assets | 26 | €33,618 | €32,992 | -€625 | -1.9% |
| Financial fixed assets | 28 | €535,296 | €400 | -€534,896 | -99.9% |
| Current assets | 29/58 | €93,837 | €513,125 | +€419,288 | +447% |
| Amounts receivable within one year | 40/41 | €44,697 | €111,230 | +€66,533 | +149% |
| Trade receivables | 40 | €29,602 | €48,740 | +€19,138 | +64.7% |
| Other amounts receivable | 41 | €15,095 | €62,490 | +€47,395 | +314% |
| Cash at bank and in hand | 54/58 | €48,488 | €401,216 | +€352,728 | +727% |
| Deferred charges and accrued income | 490/1 | €652 | €679 | +€27 | +4.1% |
| Total equity and liabilities | 10/49 | €668,990 | €553,120 | -€115,870 | -17.3% |
| Equity | 10/15 | €261,164 | €281,304 | +€20,140 | +7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €254,800 | €275,000 | +€20,200 | +7.9% |
| Distributable reserves | 133 | €254,800 | €275,000 | +€20,200 | +7.9% |
| Profit (loss) carried forward | 14 | €164 | €104 | -€60 | -36.4% |
| Amounts payable | 17/49 | €407,826 | €271,816 | -€136,010 | -33.4% |
| Amounts payable after more than one year | 17 | €288,573 | €0 | -€288,573 | -100% |
| Financial debts | 170/4 | €288,573 | €0 | -€288,573 | -100% |
| Amounts payable within one year | 42/48 | €115,326 | €271,412 | +€156,086 | +135% |
| Current portion of amounts payable after more than one year | 42 | €57,423 | €29,364 | -€28,060 | -48.9% |
| Trade debts | 44 | €10,404 | €71,163 | +€60,759 | +584% |
| Suppliers | 440/4 | €10,404 | €71,163 | +€60,759 | +584% |
| Taxes, remuneration and social security | 45 | €242 | €0 | -€242 | -100% |
| Taxes | 450/3 | €242 | €0 | -€242 | -100% |
| Other amounts payable | 47/48 | €47,257 | €170,886 | +€123,628 | +262% |
| Accrued charges and deferred income | 492/3 | €3,927 | €404 | -€3,523 | -89.7% |
| Non-recurring operating income | 76A | €111 | €23 | -€88 | -79.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,155 | €6,043 | +€3,888 | +180% |
| Other operating charges | 640/8 | €714 | €1,107 | +€393 | +55.1% |
| Gross operating margin | 9900 | €145,363 | -€1,862 | -€147,225 | |
| Operating profit (loss) | 9901 | €142,494 | -€9,012 | -€151,506 | |
| Financial income | 75/76B | €0 | €166,701 | +€166,701 | +833,506,700% |
| Recurring financial income | 75 | €0 | €1,597 | +€1,597 | +7,986,300% |
| Non-recurring financial income | 76B | - | €165,104 | +€165,104 | |
| Financial charges | 65/66B | €18,959 | €19,566 | +€607 | +3.2% |
| Recurring financial charges | 65 | €18,959 | €19,566 | +€607 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €123,535 | €138,123 | +€14,589 | +11.8% |
| Income taxes | 67/77 | €40,207 | €183 | -€40,024 | -99.5% |
| Profit (loss) for the period | 9904 | €83,327 | €137,940 | +€54,613 | +65.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,327 | €137,940 | +€54,613 | +65.5% |
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.