LELYT CONSTRUCT: 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.
LELYT CONSTRUCT
Largest movements
- Cash +€45,437
up €45,437 (+436.9%), from €10,400 to €55,837
- Tangible fixed assets -€9,119
down €9,119 (-57.4%), from €15,891 to €6,772
of which Furniture and vehicles: -€10,049
- Receivables within one year -€3,498
down €3,498 (-42.1%), from €8,304 to €4,806
of which Other amounts receivable: -€4,099
- Deferred charges and accrued income +€1,650
up €1,650 (+155.9%), from €1,058 to €2,708
- Reserves +€19,757
up €19,757 (+5644.8%), from €350 to €20,107
of which Distributable reserves: +€20,107
- Profit (loss) carried forward +€7,652
up €7,652 (+29.2%), from €26,177 to €33,829
- Tax, wage and social debts +€5,956
up €5,956 (+108.1%), from €5,512 to €11,468
of which Taxes: +€3,445
- Trade debts +€1,105
up €1,105 (+969.3%), from €114 to €1,219
- Gross operating margin +€12,780
up €12,780 (+49.4%), from €25,892 to €38,672
- Depreciation +€5,302
up €5,302 (+417.8%), from €1,269 to €6,571
- Taxes +€3,193
up €3,193 (+70.8%), from €4,512 to €7,705
- Financial charges +€1,765
up €1,765 (+96.8%), from €1,823 to €3,588
- Other operating charges +€660
up €660 (+126.0%), from €524 to €1,184
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,653 | €70,123 | +€34,470 | +96.7% |
| Fixed assets | 21/28 | €15,891 | €6,772 | -€9,119 | -57.4% |
| Tangible fixed assets | 22/27 | €15,891 | €6,772 | -€9,119 | -57.4% |
| Plant, machinery and equipment | 23 | - | €930 | +€930 | |
| Furniture and vehicles | 24 | €15,891 | €5,842 | -€10,049 | -63.2% |
| Current assets | 29/58 | €19,762 | €63,351 | +€43,589 | +220.6% |
| Amounts receivable within one year | 40/41 | €8,304 | €4,806 | -€3,498 | -42.1% |
| Trade receivables | 40 | €195 | €795 | +€600 | +307.7% |
| Other amounts receivable | 41 | €8,109 | €4,011 | -€4,099 | -50.5% |
| Cash at bank and in hand | 54/58 | €10,400 | €55,837 | +€45,437 | +436.9% |
| Deferred charges and accrued income | 490/1 | €1,058 | €2,708 | +€1,650 | +155.9% |
| Total equity and liabilities | 10/49 | €35,653 | €70,123 | +€34,470 | +96.7% |
| Equity | 10/15 | €30,027 | €57,436 | +€27,409 | +91.3% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Capital | 10 | €3,500 | - | -€3,500 | |
| Issued capital | 100 | €3,500 | - | -€3,500 | |
| Outside capital | 11 | - | €3,500 | +€3,500 | |
| Other | 1109/19 | - | €3,500 | +€3,500 | |
| Reserves | 13 | €350 | €20,107 | +€19,757 | +5644.8% |
| Non-distributable reserves | 130/1 | €350 | - | -€350 | |
| Legal reserve | 130 | €350 | - | -€350 | |
| Distributable reserves | 133 | - | €20,107 | +€20,107 | |
| Profit (loss) carried forward | 14 | €26,177 | €33,829 | +€7,652 | +29.2% |
| Amounts payable | 17/49 | €5,626 | €12,687 | +€7,061 | +125.5% |
| Amounts payable within one year | 42/48 | €5,626 | €12,687 | +€7,061 | +125.5% |
| Trade debts | 44 | €114 | €1,219 | +€1,105 | +969.3% |
| Suppliers | 440/4 | €114 | €1,219 | +€1,105 | +969.3% |
| Taxes, remuneration and social security | 45 | €5,512 | €11,468 | +€5,956 | +108.1% |
| Taxes | 450/3 | €5,512 | €8,957 | +€3,445 | +62.5% |
| Remuneration and social security | 454/9 | - | €2,511 | +€2,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,269 | €6,571 | +€5,302 | +417.8% |
| Other operating charges | 640/8 | €524 | €1,184 | +€660 | +126.0% |
| Gross operating margin | 9900 | €25,892 | €38,672 | +€12,780 | +49.4% |
| Operating profit (loss) | 9901 | €24,099 | €30,917 | +€6,818 | +28.3% |
| Financial income | 75/76B | €88 | €133 | +€45 | +51.4% |
| Recurring financial income | 75 | €88 | €133 | +€45 | +51.4% |
| Financial charges | 65/66B | €1,823 | €3,588 | +€1,765 | +96.8% |
| Recurring financial charges | 65 | €1,823 | €3,588 | +€1,765 | +96.8% |
| Profit (loss) for the period before taxes | 9903 | €22,364 | €27,462 | +€5,098 | +22.8% |
| Income taxes | 67/77 | €4,512 | €7,705 | +€3,193 | +70.8% |
| Profit (loss) for the period | 9904 | €17,852 | €19,757 | +€1,905 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,852 | €19,757 | +€1,905 | +10.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.