HOLDING DE LA 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.
HOLDING DE LA LYS
Largest movements
- Financial fixed assets +€61,200
up €61,200 (+7.1%), from €856,015 to €917,215
- Cash -€38,290
down €38,290 (-54.8%), from €69,917 to €31,627
mainly Investment in fixed assets (net) (-€61,200) and Receivables within one year (-€34,086)
- Receivables within one year +€34,086
up €34,086 (+87.6%), from €38,918 to €73,004
of which Other amounts receivable: +€34,086
- Reserves +€79,801
up €79,801 (+8.9%), from €894,854 to €974,655
of which Distributable reserves: +€79,801
- Other debts -€21,780
down €21,780 (-100%), from €21,780 to €0
- Financial income +€17,027
up €17,027 (+44.0%), from €38,688 to €55,715
- Gross operating margin -€4,501
down €4,501 (-12.5%), from €35,892 to €31,391
- Financial charges -€740
down €740 (-78.8%), from €939 to €200
- Taxes -€688
down €688 (-10.1%), from €6,795 to €6,107
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 | €964,850 | €1,021,846 | +€56,996 | +5.9% |
| Fixed assets | 21/28 | €856,015 | €917,215 | +€61,200 | +7.1% |
| Financial fixed assets | 28 | €856,015 | €917,215 | +€61,200 | +7.1% |
| Current assets | 29/58 | €108,835 | €104,631 | -€4,204 | -3.9% |
| Amounts receivable within one year | 40/41 | €38,918 | €73,004 | +€34,086 | +87.6% |
| Trade receivables | 40 | €30 | €30 | = | 0.0% |
| Other amounts receivable | 41 | €38,888 | €72,974 | +€34,086 | +87.7% |
| Cash at bank and in hand | 54/58 | €69,917 | €31,627 | -€38,290 | -54.8% |
| Total equity and liabilities | 10/49 | €964,850 | €1,021,846 | +€56,996 | +5.9% |
| Equity | 10/15 | €914,854 | €994,655 | +€79,801 | +8.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €894,854 | €974,655 | +€79,801 | +8.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €894,854 | €974,655 | +€79,801 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €16,500 | €16,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,500 | €16,500 | = | 0.0% |
| Pensions and similar obligations | 160 | €16,500 | €16,500 | = | 0.0% |
| Amounts payable | 17/49 | €33,496 | €10,690 | -€22,805 | -68.1% |
| Amounts payable within one year | 42/48 | €33,496 | €10,690 | -€22,805 | -68.1% |
| Financial debts | 43 | €3,539 | €5,853 | +€2,314 | +65.4% |
| Credit institutions | 430/8 | €3,539 | €5,853 | +€2,314 | +65.4% |
| Trade debts | 44 | €1,309 | €78 | -€1,231 | -94.0% |
| Suppliers | 440/4 | €1,309 | €78 | -€1,231 | -94.0% |
| Taxes, remuneration and social security | 45 | €6,868 | €4,759 | -€2,109 | -30.7% |
| Taxes | 450/3 | €6,868 | €4,759 | -€2,109 | -30.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €21,780 | €0 | -€21,780 | -100% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €35,892 | €31,391 | -€4,501 | -12.5% |
| Operating profit (loss) | 9901 | €34,924 | €30,392 | -€4,532 | -13.0% |
| Financial income | 75/76B | €38,688 | €55,715 | +€17,027 | +44.0% |
| Recurring financial income | 75 | €38,688 | €55,715 | +€17,027 | +44.0% |
| Financial charges | 65/66B | €939 | €200 | -€740 | -78.8% |
| Recurring financial charges | 65 | €939 | €200 | -€740 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €72,673 | €85,908 | +€13,235 | +18.2% |
| Income taxes | 67/77 | €6,795 | €6,107 | -€688 | -10.1% |
| Profit (loss) for the period | 9904 | €65,877 | €79,801 | +€13,923 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €65,877 | €79,801 | +€13,923 | +21.1% |
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 30 October 2026 via checked.be.