COMPT@4LILY-S: 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.
COMPT@4LILY-S
Largest movements
- Tangible fixed assets +€453,264
up €453,264 (+1,313%), from €34,533 to €487,797
of which Land and buildings: +€430,178
- Receivables within one year -€40,678
down €40,678 (-32.4%), from €125,559 to €84,881
of which Trade receivables: -€31,555
- Intangible fixed assets -€20,000
down €20,000 (-66.8%), from €29,918 to €9,918
- Debts after one year +€314,651
up €314,651 (+1,537%), from €20,477 to €335,128
- Trade debts +€26,887
up €26,887 (+192%), from €14,000 to €40,887
- Reserves +€20,000
up €20,000 (+18.1%), from €110,636 to €130,636
- Current portion of long-term debt +€18,159
up €18,159 (+181%), from €10,017 to €28,176
- Other debts +€15,657
up €15,657 (+78.2%), from €20,028 to €35,686
- Financial charges -€52,571
down €52,571 (-88.0%), from €59,747 to €7,176
- Gross operating margin -€28,801
down €28,801 (-11.5%), from €250,043 to €221,241
- Staff costs +€21,184
up €21,184 (+18.4%), from €115,383 to €136,567
- Depreciation +€17,020
up €17,020 (+53.1%), from €32,075 to €49,095
- Financial income +€9,072
up €9,072 (+464%), from €1,954 to €11,025
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 | €242,460 | €643,243 | +€400,784 | +165% |
| Fixed assets | 21/28 | €69,711 | €502,975 | +€433,264 | +622% |
| Intangible fixed assets | 21 | €29,918 | €9,918 | -€20,000 | -66.8% |
| Tangible fixed assets | 22/27 | €34,533 | €487,797 | +€453,264 | +1,313% |
| Land and buildings | 22 | - | €430,178 | +€430,178 | |
| Plant, machinery and equipment | 23 | €3,839 | €17,943 | +€14,104 | +367% |
| Furniture and vehicles | 24 | €30,693 | €39,676 | +€8,982 | +29.3% |
| Financial fixed assets | 28 | €5,260 | €5,260 | = | 0.0% |
| Current assets | 29/58 | €172,749 | €140,269 | -€32,480 | -18.8% |
| Amounts receivable within one year | 40/41 | €125,559 | €84,881 | -€40,678 | -32.4% |
| Trade receivables | 40 | €116,436 | €84,881 | -€31,555 | -27.1% |
| Other amounts receivable | 41 | €9,123 | - | -€9,123 | |
| Cash at bank and in hand | 54/58 | €43,893 | €48,226 | +€4,333 | +9.9% |
| Deferred charges and accrued income | 490/1 | €3,296 | €7,161 | +€3,865 | +117% |
| Total equity and liabilities | 10/49 | €242,460 | €643,243 | +€400,784 | +165% |
| Equity | 10/15 | €155,564 | €176,249 | +€20,686 | +13.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €110,636 | €130,636 | +€20,000 | +18.1% |
| Distributable reserves | 133 | €110,636 | €130,636 | +€20,000 | +18.1% |
| Profit (loss) carried forward | 14 | €41,927 | €42,613 | +€686 | +1.6% |
| Amounts payable | 17/49 | €86,896 | €466,994 | +€380,098 | +437% |
| Amounts payable after more than one year | 17 | €20,477 | €335,128 | +€314,651 | +1,537% |
| Financial debts | 170/4 | €20,477 | €335,128 | +€314,651 | +1,537% |
| Amounts payable within one year | 42/48 | €66,419 | €131,866 | +€65,447 | +98.5% |
| Current portion of amounts payable after more than one year | 42 | €10,017 | €28,176 | +€18,159 | +181% |
| Trade debts | 44 | €14,000 | €40,887 | +€26,887 | +192% |
| Suppliers | 440/4 | €14,000 | €40,887 | +€26,887 | +192% |
| Taxes, remuneration and social security | 45 | €22,373 | €27,117 | +€4,744 | +21.2% |
| Taxes | 450/3 | €11,054 | €15,882 | +€4,828 | +43.7% |
| Remuneration and social security | 454/9 | €11,319 | €11,235 | -€85 | -0.7% |
| Other amounts payable | 47/48 | €20,028 | €35,686 | +€15,657 | +78.2% |
| Remuneration, social security and pensions | 62 | €115,383 | €136,567 | +€21,184 | +18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,075 | €49,095 | +€17,020 | +53.1% |
| Other operating charges | 640/8 | €2,066 | €3,199 | +€1,133 | +54.8% |
| Non-recurring operating charges | 66A | €544 | €3,544 | +€3,000 | +551% |
| Gross operating margin | 9900 | €250,043 | €221,241 | -€28,801 | -11.5% |
| Operating profit (loss) | 9901 | €99,975 | €28,837 | -€71,138 | -71.2% |
| Financial income | 75/76B | €1,954 | €11,025 | +€9,072 | +464% |
| Recurring financial income | 75 | €1,954 | €11,025 | +€9,072 | +464% |
| Financial charges | 65/66B | €59,747 | €7,176 | -€52,571 | -88.0% |
| Recurring financial charges | 65 | €59,747 | €7,176 | -€52,571 | -88.0% |
| Profit (loss) for the period before taxes | 9903 | €42,182 | €32,686 | -€9,496 | -22.5% |
| Income taxes | 67/77 | €12,955 | €12,001 | -€954 | -7.4% |
| Profit (loss) for the period | 9904 | €29,227 | €20,686 | -€8,541 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,227 | €20,686 | -€8,541 | -29.2% |
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 23 October 2026 via checked.be.