LIL PRO: 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.
LIL PRO
Largest movements
- Tangible fixed assets -€17,122
down €17,122 (-35.6%), from €48,130 to €31,008
of which Furniture and vehicles: -€16,509
- Cash +€4,966
up €4,966 (+46.0%), from €10,792 to €15,758
mainly Depreciation (+€13,283) and Net result for the year (+€4,629)
- Receivables within one year +€4,363
up €4,363 (+20.1%), from €21,736 to €26,098
of which Trade receivables: +€9,099
- Trade debts -€8,301
down €8,301 (-65.7%), from €12,627 to €4,326
- Profit (loss) carried forward +€4,629
up €4,629 (+51.1%), from €9,059 to €13,687
- Debts after one year -€3,258
down €3,258 (-11.9%), from €27,437 to €24,179
- Other debts +€1,902
up €1,902 (+10.9%), from €17,505 to €19,407
- Current portion of long-term debt -€1,883
down €1,883 (-22.6%), from €8,323 to €6,441
- Gross operating margin +€7,145
up €7,145 (+43.5%), from €16,422 to €23,568
- Other operating charges +€5,415
up €5,415 (+6,013%), from €90 to €5,505
- Financial income +€4,529
up €4,529 (+45,287,700%), from €0 to €4,529
of which Non-recurring financial income: +€4,529
- Financial charges +€3,220
up €3,220 (+1,517%), from €212 to €3,432
- Depreciation -€827
down €827 (-5.9%), from €14,111 to €13,283
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 | €80,658 | €72,914 | -€7,744 | -9.6% |
| Fixed assets | 21/28 | €48,130 | €31,008 | -€17,122 | -35.6% |
| Tangible fixed assets | 22/27 | €48,130 | €31,008 | -€17,122 | -35.6% |
| Plant, machinery and equipment | 23 | €914 | €301 | -€613 | -67.1% |
| Furniture and vehicles | 24 | €47,217 | €30,707 | -€16,509 | -35.0% |
| Current assets | 29/58 | €32,528 | €41,906 | +€9,378 | +28.8% |
| Amounts receivable within one year | 40/41 | €21,736 | €26,098 | +€4,363 | +20.1% |
| Trade receivables | 40 | €16,278 | €25,377 | +€9,099 | +55.9% |
| Other amounts receivable | 41 | €5,458 | €722 | -€4,736 | -86.8% |
| Cash at bank and in hand | 54/58 | €10,792 | €15,758 | +€4,966 | +46.0% |
| Deferred charges and accrued income | 490/1 | €0 | €49 | +€49 | +22,364% |
| Total equity and liabilities | 10/49 | €80,658 | €72,914 | -€7,744 | -9.6% |
| Equity | 10/15 | €12,059 | €16,687 | +€4,629 | +38.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €3,000 | +€3,000 | |
| Other | 1109/19 | - | €3,000 | +€3,000 | |
| Profit (loss) carried forward | 14 | €9,059 | €13,687 | +€4,629 | +51.1% |
| Amounts payable | 17/49 | €68,599 | €56,226 | -€12,373 | -18.0% |
| Amounts payable after more than one year | 17 | €27,437 | €24,179 | -€3,258 | -11.9% |
| Financial debts | 170/4 | €27,437 | €24,179 | -€3,258 | -11.9% |
| Amounts payable within one year | 42/48 | €41,163 | €32,048 | -€9,115 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €8,323 | €6,441 | -€1,883 | -22.6% |
| Trade debts | 44 | €12,627 | €4,326 | -€8,301 | -65.7% |
| Suppliers | 440/4 | €12,627 | €4,326 | -€8,301 | -65.7% |
| Taxes, remuneration and social security | 45 | €2,707 | €1,874 | -€833 | -30.8% |
| Taxes | 450/3 | €1,127 | €1,874 | +€747 | +66.3% |
| Remuneration and social security | 454/9 | €1,580 | - | -€1,580 | |
| Other amounts payable | 47/48 | €17,505 | €19,407 | +€1,902 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,111 | €13,283 | -€827 | -5.9% |
| Other operating charges | 640/8 | €90 | €5,505 | +€5,415 | +6,013% |
| Gross operating margin | 9900 | €16,422 | €23,568 | +€7,145 | +43.5% |
| Operating profit (loss) | 9901 | €2,222 | €4,779 | +€2,557 | +115% |
| Financial income | 75/76B | €0 | €4,529 | +€4,529 | +45,287,700% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Non-recurring financial income | 76B | - | €4,529 | +€4,529 | |
| Financial charges | 65/66B | €212 | €3,432 | +€3,220 | +1,517% |
| Recurring financial charges | 65 | €212 | €3,432 | +€3,220 | +1,517% |
| Profit (loss) for the period before taxes | 9903 | €2,010 | €5,876 | +€3,866 | +192% |
| Income taxes | 67/77 | €440 | €1,247 | +€807 | +183% |
| Profit (loss) for the period | 9904 | €1,569 | €4,629 | +€3,060 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €1,569 | €4,629 | +€3,060 | +195% |
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.