LILA-BLUE: 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.
LILA-BLUE
Largest movements
- Receivables within one year -€147,039
down €147,039 (-68.1%), from €215,939 to €68,900
of which Trade receivables: -€141,334
- Cash +€125,409
up €125,409 (+360%), from €34,874 to €160,283
mainly Other debts (+€166,664) and Receivables within one year (+€147,039)
- Stocks and contracts +€125,187
up €125,187 (+143%), from €87,709 to €212,897
- Tangible fixed assets +€36,098
up €36,098 (+13.6%), from €264,591 to €300,690
of which Plant, machinery and equipment: +€18,965
- Other debts +€166,664
up €166,664 (+82.7%), from €201,443 to €368,107
- Profit (loss) carried forward -€22,529
down €22,529 (-377%), from -€5,974 to -€28,503
- Debts after one year -€16,370
down €16,370 (-8.7%), from €187,272 to €170,902
- Accrued charges and deferred income +€11,501
new in 2025: €11,501
- Gross operating margin -€15,727
down €15,727 (-80.0%), from €19,659 to €3,932
- Taxes +€4,300
up €4,300 (+211%), from €2,043 to €6,343
- Financial income -€2,879
down €2,879 (-99.1%), from €2,904 to €25
- Other operating charges -€2,642
down €2,642 (-50.9%), from €5,194 to €2,552
- Financial charges +€761
up €761 (+13.3%), from €5,712 to €6,473
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 | €603,113 | €742,770 | +€139,656 | +23.2% |
| Fixed assets | 21/28 | €264,591 | €300,690 | +€36,098 | +13.6% |
| Tangible fixed assets | 22/27 | €264,591 | €300,690 | +€36,098 | +13.6% |
| Land and buildings | 22 | €263,790 | €281,725 | +€17,935 | +6.8% |
| Plant, machinery and equipment | 23 | - | €18,965 | +€18,965 | |
| Furniture and vehicles | 24 | €801 | €0 | -€801 | -100% |
| Current assets | 29/58 | €338,522 | €442,080 | +€103,558 | +30.6% |
| Stocks and contracts in progress | 3 | €87,709 | €212,897 | +€125,187 | +143% |
| Stocks | 30/36 | €87,709 | €212,897 | +€125,187 | +143% |
| Amounts receivable within one year | 40/41 | €215,939 | €68,900 | -€147,039 | -68.1% |
| Trade receivables | 40 | €199,375 | €58,041 | -€141,334 | -70.9% |
| Other amounts receivable | 41 | €16,564 | €10,859 | -€5,704 | -34.4% |
| Cash at bank and in hand | 54/58 | €34,874 | €160,283 | +€125,409 | +360% |
| Total equity and liabilities | 10/49 | €603,113 | €742,770 | +€139,656 | +23.2% |
| Equity | 10/15 | €156,426 | €133,897 | -€22,529 | -14.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €150,000 | €150,000 | = | 0.0% |
| Distributable reserves | 133 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,974 | -€28,503 | -€22,529 | -377% |
| Amounts payable | 17/49 | €446,687 | €608,873 | +€162,186 | +36.3% |
| Amounts payable after more than one year | 17 | €187,272 | €170,902 | -€16,370 | -8.7% |
| Financial debts | 170/4 | €187,272 | €170,902 | -€16,370 | -8.7% |
| Amounts payable within one year | 42/48 | €259,415 | €426,470 | +€167,055 | +64.4% |
| Current portion of amounts payable after more than one year | 42 | €16,649 | €16,370 | -€279 | -1.7% |
| Trade debts | 44 | €40,729 | €41,283 | +€554 | +1.4% |
| Suppliers | 440/4 | €40,729 | €41,283 | +€554 | +1.4% |
| Taxes, remuneration and social security | 45 | €595 | €710 | +€115 | +19.3% |
| Taxes | 450/3 | €595 | €710 | +€115 | +19.3% |
| Other amounts payable | 47/48 | €201,443 | €368,107 | +€166,664 | +82.7% |
| Accrued charges and deferred income | 492/3 | - | €11,501 | +€11,501 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,425 | €11,119 | +€693 | +6.7% |
| Other operating charges | 640/8 | €5,194 | €2,552 | -€2,642 | -50.9% |
| Gross operating margin | 9900 | €19,659 | €3,932 | -€15,727 | -80.0% |
| Operating profit (loss) | 9901 | €4,040 | -€9,738 | -€13,778 | |
| Financial income | 75/76B | €2,904 | €25 | -€2,879 | -99.1% |
| Recurring financial income | 75 | €2,904 | €25 | -€2,879 | -99.1% |
| Financial charges | 65/66B | €5,712 | €6,473 | +€761 | +13.3% |
| Recurring financial charges | 65 | €5,712 | €6,473 | +€761 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €1,232 | -€16,187 | -€17,418 | |
| Income taxes | 67/77 | €2,043 | €6,343 | +€4,300 | +211% |
| Profit (loss) for the period | 9904 | -€811 | -€22,529 | -€21,718 | -2,678% |
| Profit (loss) for the period to be appropriated | 9905 | -€811 | -€22,529 | -€21,718 | -2,678% |
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 24 October 2026 via checked.be.