B-LYS: 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.
B-LYS
Largest movements
- Tangible fixed assets +€30,940
up €30,940 (+90.7%), from €34,095 to €65,036
of which Leasing and similar rights: +€23,733
- Receivables within one year +€5,748
up €5,748 (+16.2%), from €35,564 to €41,312
of which Trade receivables: +€7,125
- Trade debts -€75,636
down €75,636 (-97.3%), from €77,769 to €2,133
- Reserves +€50,000
up €50,000 (+200%), from €25,000 to €75,000
- Advances received +€18,195
up €18,195 (+229%), from €7,937 to €26,132
- Other debts +€16,698
up €16,698 (+87.1%), from €19,175 to €35,873
- Tax, wage and social debts +€15,617
up €15,617 (+182%), from €8,569 to €24,186
of which Taxes: +€15,617
- Gross operating margin +€49,702
up €49,702 (+107%), from €46,318 to €96,020
- Taxes +€21,294
up €21,294 (+965%), from €2,206 to €23,500
- Other operating charges -€9,569
down €9,569 (-77.3%), from €12,379 to €2,811
- Depreciation -€1,068
down €1,068 (-8.8%), from €12,144 to €11,077
- Financial charges +€995
up €995 (+32.6%), from €3,053 to €4,048
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 | €229,507 | €268,464 | +€38,957 | +17.0% |
| Fixed assets | 21/28 | €34,095 | €65,036 | +€30,940 | +90.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €34,095 | €65,036 | +€30,940 | +90.7% |
| Furniture and vehicles | 24 | €466 | €2,310 | +€1,844 | +396% |
| Leasing and similar rights | 25 | - | €23,733 | +€23,733 | |
| Other tangible fixed assets | 26 | €33,629 | €38,993 | +€5,364 | +15.9% |
| Current assets | 29/58 | €195,412 | €203,428 | +€8,017 | +4.1% |
| Amounts receivable within one year | 40/41 | €35,564 | €41,312 | +€5,748 | +16.2% |
| Trade receivables | 40 | €32,820 | €39,945 | +€7,125 | +21.7% |
| Other amounts receivable | 41 | €2,744 | €1,367 | -€1,377 | -50.2% |
| Cash at bank and in hand | 54/58 | €159,847 | €162,116 | +€2,269 | +1.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €229,507 | €268,464 | +€38,957 | +17.0% |
| Equity | 10/15 | €63,743 | €118,355 | +€54,612 | +85.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €25,000 | €75,000 | +€50,000 | +200% |
| Distributable reserves | 133 | €25,000 | €75,000 | +€50,000 | +200% |
| Profit (loss) carried forward | 14 | €32,743 | €37,355 | +€4,612 | +14.1% |
| Amounts payable | 17/49 | €165,764 | €150,109 | -€15,655 | -9.4% |
| Amounts payable after more than one year | 17 | €15,916 | €22,739 | +€6,823 | +42.9% |
| Financial debts | 170/4 | €9,916 | €16,739 | +€6,823 | +68.8% |
| Other amounts payable | 178/9 | €6,000 | €6,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,848 | €127,370 | -€22,479 | -15.0% |
| Current portion of amounts payable after more than one year | 42 | €581 | €4,402 | +€3,820 | +657% |
| Financial debts | 43 | €35,818 | €34,644 | -€1,174 | -3.3% |
| Credit institutions | 430/8 | €35,818 | €34,644 | -€1,174 | -3.3% |
| Trade debts | 44 | €77,769 | €2,133 | -€75,636 | -97.3% |
| Suppliers | 440/4 | €77,769 | €2,133 | -€75,636 | -97.3% |
| Advances received on contracts in progress | 46 | €7,937 | €26,132 | +€18,195 | +229% |
| Taxes, remuneration and social security | 45 | €8,569 | €24,186 | +€15,617 | +182% |
| Taxes | 450/3 | €8,569 | €24,186 | +€15,617 | +182% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €19,175 | €35,873 | +€16,698 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,144 | €11,077 | -€1,068 | -8.8% |
| Other operating charges | 640/8 | €12,379 | €2,811 | -€9,569 | -77.3% |
| Gross operating margin | 9900 | €46,318 | €96,020 | +€49,702 | +107% |
| Operating profit (loss) | 9901 | €21,794 | €82,133 | +€60,338 | +277% |
| Financial income | 75/76B | €0 | €27 | +€27 | +6,549% |
| Recurring financial income | 75 | €0 | €27 | +€27 | +6,549% |
| Financial charges | 65/66B | €3,053 | €4,048 | +€995 | +32.6% |
| Recurring financial charges | 65 | €3,053 | €4,048 | +€995 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €18,742 | €78,112 | +€59,370 | +317% |
| Income taxes | 67/77 | €2,206 | €23,500 | +€21,294 | +965% |
| Profit (loss) for the period | 9904 | €16,535 | €54,612 | +€38,077 | +230% |
| Profit (loss) for the period to be appropriated | 9905 | €16,535 | €54,612 | +€38,077 | +230% |
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 13 October 2026 via checked.be.