BE LELILOU: 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.
BE LELILOU
Largest movements
- Cash +€7,662
up €7,662 (+21.2%), from €36,061 to €43,723
mainly Net result for the year (+€27,824) and Depreciation (+€2,740)
- Tangible fixed assets +€1,830
up €1,830 (+101%), from €1,804 to €3,635
- Receivables within one year +€1,326
up €1,326 (+3.0%), from €44,267 to €45,593
of which Other amounts receivable: +€2,396
- Deferred charges and accrued income +€948
new in 2025: €948
- Profit (loss) carried forward +€17,824
up €17,824 (+33.6%), from €53,021 to €70,845
- Tax, wage and social debts -€5,774
down €5,774 (-22.9%), from €25,210 to €19,436
of which Taxes: -€8,543
- Advances received -€1,567
no longer reported in 2025 (was €1,567)
- Trade debts +€1,048
up €1,048 (+116%), from €906 to €1,953
- Gross operating margin -€32,204
down €32,204 (-44.4%), from €72,584 to €40,381
- Taxes -€6,726
down €6,726 (-45.5%), from €14,778 to €8,053
- Financial income +€896
up €896 (+373%), from €240 to €1,137
- Depreciation +€763
up €763 (+38.6%), from €1,978 to €2,740
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 | €82,904 | €94,435 | +€11,531 | +13.9% |
| Formation expenses | 20 | €771 | €536 | -€235 | -30.5% |
| Fixed assets | 21/28 | €1,804 | €3,635 | +€1,830 | +101% |
| Tangible fixed assets | 22/27 | €1,804 | €3,635 | +€1,830 | +101% |
| Furniture and vehicles | 24 | €1,804 | €3,635 | +€1,830 | +101% |
| Current assets | 29/58 | €80,328 | €90,264 | +€9,936 | +12.4% |
| Amounts receivable within one year | 40/41 | €44,267 | €45,593 | +€1,326 | +3.0% |
| Trade receivables | 40 | €15,449 | €14,380 | -€1,070 | -6.9% |
| Other amounts receivable | 41 | €28,818 | €31,213 | +€2,396 | +8.3% |
| Cash at bank and in hand | 54/58 | €36,061 | €43,723 | +€7,662 | +21.2% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €82,904 | €94,435 | +€11,531 | +13.9% |
| Equity | 10/15 | €55,221 | €73,045 | +€17,824 | +32.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,021 | €70,845 | +€17,824 | +33.6% |
| Amounts payable | 17/49 | €27,683 | €21,390 | -€6,293 | -22.7% |
| Amounts payable within one year | 42/48 | €27,683 | €21,390 | -€6,293 | -22.7% |
| Trade debts | 44 | €906 | €1,953 | +€1,048 | +116% |
| Suppliers | 440/4 | €906 | €1,953 | +€1,048 | +116% |
| Advances received on contracts in progress | 46 | €1,567 | - | -€1,567 | |
| Taxes, remuneration and social security | 45 | €25,210 | €19,436 | -€5,774 | -22.9% |
| Taxes | 450/3 | €25,210 | €16,666 | -€8,543 | -33.9% |
| Remuneration and social security | 454/9 | - | €2,770 | +€2,770 | |
| Remuneration, social security and pensions | 62 | €2,179 | €1,658 | -€521 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,978 | €2,740 | +€763 | +38.6% |
| Other operating charges | 640/8 | €689 | €1,183 | +€493 | +71.6% |
| Gross operating margin | 9900 | €72,584 | €40,381 | -€32,204 | -44.4% |
| Operating profit (loss) | 9901 | €67,738 | €34,799 | -€32,938 | -48.6% |
| Financial income | 75/76B | €240 | €1,137 | +€896 | +373% |
| Recurring financial income | 75 | €240 | €1,137 | +€896 | +373% |
| Financial charges | 65/66B | €327 | €59 | -€268 | -81.9% |
| Recurring financial charges | 65 | €327 | €59 | -€268 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €67,651 | €35,877 | -€31,774 | -47.0% |
| Income taxes | 67/77 | €14,778 | €8,053 | -€6,726 | -45.5% |
| Profit (loss) for the period | 9904 | €52,873 | €27,824 | -€25,049 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,873 | €27,824 | -€25,049 | -47.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.