Lélis: 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.
Lélis
Largest movements
- Cash -€12,984
down €12,984 (-18.3%), from €70,766 to €57,783
mainly Debts after one year (-€12,520) and Investment in fixed assets (net) (-€10,461)
- Receivables within one year +€5,875
up €5,875 (+52.0%), from €11,292 to €17,167
of which Other amounts receivable: +€10,895
- Tangible fixed assets -€2,510
down €2,510 (-15.7%), from €16,035 to €13,525
of which Leasing and similar rights: -€9,394
- Debts after one year -€12,520
no longer reported in 2025 (was €12,520)
- Current portion of long-term debt +€5,304
up €5,304 (+73.5%), from €7,216 to €12,520
- Trade debts -€3,002
down €3,002 (-59.8%), from €5,016 to €2,015
- Short-term financial debts +€2,027
new in 2025: €2,027
- Tax, wage and social debts -€1,739
down €1,739 (-23.3%), from €7,463 to €5,724
of which Remuneration and social security: -€1,739
- Gross operating margin -€30,617
down €30,617 (-63.3%), from €48,398 to €17,781
- Taxes -€8,257
down €8,257 (-84.9%), from €9,724 to €1,467
- Depreciation +€1,725
up €1,725 (+15.3%), from €11,246 to €12,971
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 | €98,691 | €88,633 | -€10,058 | -10.2% |
| Fixed assets | 21/28 | €16,035 | €13,525 | -€2,510 | -15.7% |
| Tangible fixed assets | 22/27 | €16,035 | €13,525 | -€2,510 | -15.7% |
| Plant, machinery and equipment | 23 | €1,943 | €5,073 | +€3,130 | +161% |
| Furniture and vehicles | 24 | €761 | €5,054 | +€4,293 | +564% |
| Leasing and similar rights | 25 | €11,356 | €1,962 | -€9,394 | -82.7% |
| Other tangible fixed assets | 26 | €1,974 | €1,435 | -€539 | -27.3% |
| Current assets | 29/58 | €82,656 | €75,108 | -€7,548 | -9.1% |
| Amounts receivable within one year | 40/41 | €11,292 | €17,167 | +€5,875 | +52.0% |
| Trade receivables | 40 | €7,879 | €2,860 | -€5,019 | -63.7% |
| Other amounts receivable | 41 | €3,413 | €14,307 | +€10,895 | +319% |
| Cash at bank and in hand | 54/58 | €70,766 | €57,783 | -€12,984 | -18.3% |
| Deferred charges and accrued income | 490/1 | €598 | €158 | -€439 | -73.5% |
| Total equity and liabilities | 10/49 | €98,691 | €88,633 | -€10,058 | -10.2% |
| Equity | 10/15 | €64,885 | €66,348 | +€1,463 | +2.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €61,885 | €63,348 | +€1,463 | +2.4% |
| Distributable reserves | 133 | €61,885 | €63,348 | +€1,463 | +2.4% |
| Amounts payable | 17/49 | €33,806 | €22,285 | -€11,521 | -34.1% |
| Amounts payable after more than one year | 17 | €12,520 | - | -€12,520 | |
| Financial debts | 170/4 | €12,520 | - | -€12,520 | |
| Amounts payable within one year | 42/48 | €21,094 | €22,285 | +€1,191 | +5.6% |
| Current portion of amounts payable after more than one year | 42 | €7,216 | €12,520 | +€5,304 | +73.5% |
| Financial debts | 43 | - | €2,027 | +€2,027 | |
| Credit institutions | 430/8 | - | €2,027 | +€2,027 | |
| Trade debts | 44 | €5,016 | €2,015 | -€3,002 | -59.8% |
| Suppliers | 440/4 | €5,016 | €2,015 | -€3,002 | -59.8% |
| Taxes, remuneration and social security | 45 | €7,463 | €5,724 | -€1,739 | -23.3% |
| Taxes | 450/3 | €5,724 | €5,724 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,739 | - | -€1,739 | |
| Other amounts payable | 47/48 | €1,399 | - | -€1,399 | |
| Accrued charges and deferred income | 492/3 | €192 | - | -€192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,246 | €12,971 | +€1,725 | +15.3% |
| Other operating charges | 640/8 | €1,312 | €1,005 | -€307 | -23.4% |
| Non-recurring operating charges | 66A | €1,612 | - | -€1,612 | |
| Gross operating margin | 9900 | €48,398 | €17,781 | -€30,617 | -63.3% |
| Operating profit (loss) | 9901 | €34,228 | €3,805 | -€30,423 | -88.9% |
| Financial income | 75/76B | €590 | €302 | -€288 | -48.8% |
| Recurring financial income | 75 | €590 | €302 | -€288 | -48.8% |
| Financial charges | 65/66B | €1,575 | €1,177 | -€398 | -25.3% |
| Recurring financial charges | 65 | €1,575 | €1,177 | -€398 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €33,244 | €2,930 | -€30,314 | -91.2% |
| Income taxes | 67/77 | €9,724 | €1,467 | -€8,257 | -84.9% |
| Profit (loss) for the period | 9904 | €23,519 | €1,463 | -€22,056 | -93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,519 | €1,463 | -€22,056 | -93.8% |
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 29 October 2026 via checked.be.