CHEZ LILI: 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.
CHEZ LILI
Largest movements
- Cash +€32,486
up €32,486 (+52.0%), from €62,521 to €95,008
mainly Net result for the year (+€39,904) and Depreciation (+€24,035)
- Tangible fixed assets -€24,035
down €24,035 (-36.5%), from €65,762 to €41,727
of which Furniture and vehicles: -€12,902
- Receivables within one year +€8,927
up €8,927 (+511%), from €1,745 to €10,673
of which Trade receivables: +€9,003
- Stocks and contracts -€2,000
down €2,000 (-20.0%), from €10,000 to €8,000
- Profit (loss) carried forward +€38,238
up €38,238 (+153%), from €25,068 to €63,307
- Other debts -€18,996
down €18,996 (-38.2%), from €49,727 to €30,730
- Debts after one year -€8,024
no longer reported in 2025 (was €8,024)
- Trade debts +€7,967
up €7,967 (+165%), from €4,815 to €12,781
- Current portion of long-term debt -€3,873
down €3,873 (-32.6%), from €11,897 to €8,024
- Gross operating margin +€17,234
up €17,234 (+30.0%), from €57,384 to €74,618
- Staff costs +€4,291
up €4,291 (+115%), from €3,724 to €8,015
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 | €140,029 | €155,408 | +€15,379 | +11.0% |
| Fixed assets | 21/28 | €65,762 | €41,727 | -€24,035 | -36.5% |
| Tangible fixed assets | 22/27 | €65,762 | €41,727 | -€24,035 | -36.5% |
| Plant, machinery and equipment | 23 | €16,963 | €10,776 | -€6,187 | -36.5% |
| Furniture and vehicles | 24 | €22,588 | €9,686 | -€12,902 | -57.1% |
| Other tangible fixed assets | 26 | €26,212 | €21,266 | -€4,945 | -18.9% |
| Current assets | 29/58 | €74,267 | €113,680 | +€39,413 | +53.1% |
| Stocks and contracts in progress | 3 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Stocks | 30/36 | €10,000 | €8,000 | -€2,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €1,745 | €10,673 | +€8,927 | +511% |
| Trade receivables | 40 | €1,556 | €10,559 | +€9,003 | +579% |
| Other amounts receivable | 41 | €190 | €114 | -€76 | -39.9% |
| Cash at bank and in hand | 54/58 | €62,521 | €95,008 | +€32,486 | +52.0% |
| Total equity and liabilities | 10/49 | €140,029 | €155,408 | +€15,379 | +11.0% |
| Equity | 10/15 | €60,068 | €98,307 | +€38,238 | +63.7% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,068 | €63,307 | +€38,238 | +153% |
| Amounts payable | 17/49 | €79,961 | €57,101 | -€22,860 | -28.6% |
| Amounts payable after more than one year | 17 | €8,024 | - | -€8,024 | |
| Financial debts | 170/4 | €8,024 | - | -€8,024 | |
| Amounts payable within one year | 42/48 | €71,484 | €57,034 | -€14,450 | -20.2% |
| Current portion of amounts payable after more than one year | 42 | €11,897 | €8,024 | -€3,873 | -32.6% |
| Trade debts | 44 | €4,815 | €12,781 | +€7,967 | +165% |
| Suppliers | 440/4 | €4,815 | €12,781 | +€7,967 | +165% |
| Taxes, remuneration and social security | 45 | €5,046 | €5,498 | +€453 | +9.0% |
| Taxes | 450/3 | €2,820 | €2,846 | +€26 | +0.9% |
| Remuneration and social security | 454/9 | €2,225 | €2,652 | +€426 | +19.2% |
| Other amounts payable | 47/48 | €49,727 | €30,730 | -€18,996 | -38.2% |
| Accrued charges and deferred income | 492/3 | €453 | €67 | -€386 | -85.2% |
| Remuneration, social security and pensions | 62 | €3,724 | €8,015 | +€4,291 | +115% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,056 | €24,035 | -€21 | -0.1% |
| Other operating charges | 640/8 | €1,603 | €1,557 | -€46 | -2.9% |
| Gross operating margin | 9900 | €57,384 | €74,618 | +€17,234 | +30.0% |
| Operating profit (loss) | 9901 | €28,001 | €41,011 | +€13,010 | +46.5% |
| Financial charges | 65/66B | €1,127 | €967 | -€159 | -14.1% |
| Recurring financial charges | 65 | €1,127 | €967 | -€159 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €26,874 | €40,044 | +€13,170 | +49.0% |
| Income taxes | 67/77 | €150 | €139 | -€11 | -7.0% |
| Profit (loss) for the period | 9904 | €26,724 | €39,904 | +€13,180 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,724 | €39,904 | +€13,180 | +49.3% |
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 26 October 2026 via checked.be.