INSTITUT LILY: 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.
INSTITUT LILY
Largest movements
- Tangible fixed assets +€56,435
up €56,435 (+1,136%), from €4,967 to €61,402
of which Furniture and vehicles: +€32,895
- Cash +€23,217
up €23,217 (+70.0%), from €33,153 to €56,370
mainly Debts after one year (+€43,056) and Tax, wage and social debts (+€13,135)
- Intangible fixed assets -€4,166
down €4,166 (-21.1%), from €19,725 to €15,559
- Debts after one year +€43,056
new in 2025: €43,056
- Tax, wage and social debts +€13,135
up €13,135 (+36.2%), from €36,257 to €49,392
of which Remuneration and social security: +€15,932
- Current portion of long-term debt +€12,338
up €12,338 (+584%), from €2,112 to €14,450
- Other debts +€6,935
up €6,935 (+115%), from €6,027 to €12,962
- Profit (loss) carried forward +€5,926
up €5,926 (+52.2%), from €11,364 to €17,290
- Staff costs +€36,204
up €36,204 (+17.9%), from €202,376 to €238,580
- Gross operating margin +€25,489
up €25,489 (+10.3%), from €247,324 to €272,813
- Financial charges +€12,911
up €12,911 (+497%), from €2,597 to €15,508
- Other operating charges -€4,992
down €4,992 (-65.7%), from €7,598 to €2,606
- Taxes -€3,697
down €3,697 (-64.8%), from €5,704 to €2,008
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 | €84,710 | €160,989 | +€76,279 | +90.0% |
| Fixed assets | 21/28 | €39,986 | €92,255 | +€52,269 | +131% |
| Intangible fixed assets | 21 | €19,725 | €15,559 | -€4,166 | -21.1% |
| Tangible fixed assets | 22/27 | €4,967 | €61,402 | +€56,435 | +1,136% |
| Plant, machinery and equipment | 23 | - | €24,570 | +€24,570 | |
| Furniture and vehicles | 24 | €2,041 | €34,937 | +€32,895 | +1,612% |
| Other tangible fixed assets | 26 | €2,926 | €1,896 | -€1,030 | -35.2% |
| Financial fixed assets | 28 | €15,294 | €15,294 | = | 0.0% |
| Current assets | 29/58 | €44,724 | €68,734 | +€24,010 | +53.7% |
| Stocks and contracts in progress | 3 | €2,236 | €2,628 | +€392 | +17.5% |
| Stocks | 30/36 | €2,236 | €2,628 | +€392 | +17.5% |
| Amounts receivable within one year | 40/41 | €6,375 | €6,380 | +€5 | +0.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,375 | €6,380 | +€5 | +0.1% |
| Cash at bank and in hand | 54/58 | €33,153 | €56,370 | +€23,217 | +70.0% |
| Deferred charges and accrued income | 490/1 | €2,960 | €3,356 | +€396 | +13.4% |
| Total equity and liabilities | 10/49 | €84,710 | €160,989 | +€76,279 | +90.0% |
| Equity | 10/15 | €24,364 | €30,290 | +€5,926 | +24.3% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,364 | €17,290 | +€5,926 | +52.2% |
| Amounts payable | 17/49 | €60,347 | €130,699 | +€70,352 | +117% |
| Amounts payable after more than one year | 17 | - | €43,056 | +€43,056 | |
| Financial debts | 170/4 | - | €43,056 | +€43,056 | |
| Amounts payable within one year | 42/48 | €60,347 | €87,643 | +€27,296 | +45.2% |
| Current portion of amounts payable after more than one year | 42 | €2,112 | €14,450 | +€12,338 | +584% |
| Trade debts | 44 | €15,951 | €10,839 | -€5,112 | -32.0% |
| Suppliers | 440/4 | €15,951 | €10,839 | -€5,112 | -32.0% |
| Taxes, remuneration and social security | 45 | €36,257 | €49,392 | +€13,135 | +36.2% |
| Taxes | 450/3 | €12,136 | €9,339 | -€2,797 | -23.0% |
| Remuneration and social security | 454/9 | €24,121 | €40,053 | +€15,932 | +66.0% |
| Other amounts payable | 47/48 | €6,027 | €12,962 | +€6,935 | +115% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €202,376 | €238,580 | +€36,204 | +17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,641 | €8,045 | -€3,596 | -30.9% |
| Other operating charges | 640/8 | €7,598 | €2,606 | -€4,992 | -65.7% |
| Non-recurring operating charges | 66A | €0 | €165 | +€165 | |
| Gross operating margin | 9900 | €247,324 | €272,813 | +€25,489 | +10.3% |
| Operating profit (loss) | 9901 | €25,709 | €23,418 | -€2,292 | -8.9% |
| Financial income | 75/76B | €19 | €24 | +€5 | +23.7% |
| Recurring financial income | 75 | €19 | €24 | +€5 | +23.7% |
| Financial charges | 65/66B | €2,597 | €15,508 | +€12,911 | +497% |
| Recurring financial charges | 65 | €2,597 | €15,508 | +€12,911 | +497% |
| Profit (loss) for the period before taxes | 9903 | €23,132 | €7,934 | -€15,198 | -65.7% |
| Income taxes | 67/77 | €5,704 | €2,008 | -€3,697 | -64.8% |
| Profit (loss) for the period | 9904 | €17,427 | €5,926 | -€11,501 | -66.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,427 | €5,926 | -€11,501 | -66.0% |
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 18 October 2026 via checked.be.