LALYSA: what changed
Two fiscal 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.
LALYSA
Largest movements
- Tangible fixed assets +€129,072
up €129,072 (+20.2%), from €637,649 to €766,722
of which Other tangible fixed assets: +€97,591
- Receivables within one year +€15,000
up €15,000 (+202.1%), from €7,422 to €22,422
of which Trade receivables: +€15,000
- Cash -€9,686
down €9,686 (-74.0%), from €13,096 to €3,410
mainly Investment in fixed assets (net) (-€162,479) and Receivables within one year (-€15,000)
- Reserves +€60,000
up €60,000 (+34.1%), from €176,000 to €236,000
- Debts after one year +€30,189
up €30,189 (+9.8%), from €309,536 to €339,724
- Profit (loss) carried forward +€24,459
up €24,459 (+358.2%), from €6,828 to €31,287
- Other debts +€22,149
up €22,149 (+24.7%), from €89,565 to €111,714
- Other operating charges -€64,781
down €64,781 (-92.6%), from €69,991 to €5,211
- Gross operating margin +€34,425
up €34,425 (+26.3%), from €131,006 to €165,431
- Taxes +€23,400
up €23,400 (+308.8%), from €7,578 to €30,979
- Depreciation +€8,268
up €8,268 (+32.9%), from €25,138 to €33,406
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.
Cash bridge derived
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 | €659,561 | €793,660 | +€134,099 | +20.3% |
| Fixed assets | 21/28 | €637,649 | €766,722 | +€129,072 | +20.2% |
| Tangible fixed assets | 22/27 | €637,649 | €766,722 | +€129,072 | +20.2% |
| Land and buildings | 22 | €631,265 | €663,261 | +€31,996 | +5.1% |
| Plant, machinery and equipment | 23 | €526 | €11 | -€515 | -97.8% |
| Other tangible fixed assets | 26 | €5,857 | €103,449 | +€97,591 | +1666.1% |
| Current assets | 29/58 | €21,912 | €26,938 | +€5,027 | +22.9% |
| Amounts receivable within one year | 40/41 | €7,422 | €22,422 | +€15,000 | +202.1% |
| Trade receivables | 40 | - | €15,000 | +€15,000 | |
| Other amounts receivable | 41 | €7,422 | €7,422 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,096 | €3,410 | -€9,686 | -74.0% |
| Deferred charges and accrued income | 490/1 | €1,394 | €1,107 | -€287 | -20.6% |
| Total equity and liabilities | 10/49 | €659,561 | €793,660 | +€134,099 | +20.3% |
| Equity | 10/15 | €190,328 | €274,787 | +€84,459 | +44.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €176,000 | €236,000 | +€60,000 | +34.1% |
| Distributable reserves | 133 | €176,000 | €236,000 | +€60,000 | +34.1% |
| Profit (loss) carried forward | 14 | €6,828 | €31,287 | +€24,459 | +358.2% |
| Amounts payable | 17/49 | €469,233 | €518,873 | +€49,641 | +10.6% |
| Amounts payable after more than one year | 17 | €309,536 | €339,724 | +€30,189 | +9.8% |
| Financial debts | 170/4 | €309,536 | €339,724 | +€30,189 | +9.8% |
| Amounts payable within one year | 42/48 | €159,697 | €179,149 | +€19,452 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €38,713 | €36,380 | -€2,334 | -6.0% |
| Advances received on contracts in progress | 46 | €1,400 | €2,112 | +€712 | +50.9% |
| Taxes, remuneration and social security | 45 | €30,018 | €28,943 | -€1,075 | -3.6% |
| Taxes | 450/3 | €30,018 | €28,943 | -€1,075 | -3.6% |
| Other amounts payable | 47/48 | €89,565 | €111,714 | +€22,149 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,138 | €33,406 | +€8,268 | +32.9% |
| Other operating charges | 640/8 | €69,991 | €5,211 | -€64,781 | -92.6% |
| Gross operating margin | 9900 | €131,006 | €165,431 | +€34,425 | +26.3% |
| Operating profit (loss) | 9901 | €35,876 | €126,814 | +€90,937 | +253.5% |
| Financial charges | 65/66B | €10,401 | €11,377 | +€975 | +9.4% |
| Recurring financial charges | 65 | €10,401 | €11,377 | +€975 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €25,475 | €115,437 | +€89,962 | +353.1% |
| Income taxes | 67/77 | €7,578 | €30,979 | +€23,400 | +308.8% |
| Profit (loss) for the period | 9904 | €17,897 | €84,459 | +€66,562 | +371.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,897 | €84,459 | +€66,562 | +371.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.