Lila Nas: 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 Nas
Largest movements
- Deferred charges and accrued income -€13,112
no longer reported in 2025 (was €13,112)
- Tangible fixed assets +€12,584
up €12,584 (+1,408%), from €894 to €13,477
of which Furniture and vehicles: +€13,477
- Cash +€1,579
up €1,579 (+101%), from €1,561 to €3,140
mainly Net result for the year (+€13,170) and Deferred charges and accrued income (+€13,112)
- Profit (loss) carried forward +€13,307
up €13,307, from -€9,628 to €3,679
- Other debts -€8,685
no longer reported in 2025 (was €8,685)
- Tax, wage and social debts -€2,334
down €2,334 (-57.2%), from €4,077 to €1,743
- Trade debts -€1,238
no longer reported in 2025 (was €1,238)
- Gross operating margin +€27,103
up €27,103, from -€7,882 to €19,221
- Depreciation +€6,560
up €6,560 (+611%), from €1,073 to €7,632
- Taxes -€2,642
down €2,642, from €76 to -€2,566
- Other operating charges +€541
up €541 (+141%), from €384 to €926
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 | €15,567 | €16,617 | +€1,050 | +6.7% |
| Fixed assets | 21/28 | €894 | €13,477 | +€12,584 | +1,408% |
| Tangible fixed assets | 22/27 | €894 | €13,477 | +€12,584 | +1,408% |
| Plant, machinery and equipment | 23 | €810 | - | -€810 | |
| Furniture and vehicles | 24 | - | €13,477 | +€13,477 | |
| Other tangible fixed assets | 26 | €84 | - | -€84 | |
| Current assets | 29/58 | €14,674 | €3,140 | -€11,534 | -78.6% |
| Cash at bank and in hand | 54/58 | €1,561 | €3,140 | +€1,579 | +101% |
| Deferred charges and accrued income | 490/1 | €13,112 | - | -€13,112 | |
| Total equity and liabilities | 10/49 | €15,567 | €16,617 | +€1,050 | +6.7% |
| Equity | 10/15 | €1,567 | €14,874 | +€13,307 | +849% |
| Contributions | 10/11 | €1,900 | €1,900 | = | 0.0% |
| Reserves | 13 | €9,295 | €9,295 | = | 0.0% |
| Distributable reserves | 133 | €9,295 | €9,295 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,628 | €3,679 | +€13,307 | |
| Amounts payable | 17/49 | €14,000 | €1,743 | -€12,257 | -87.5% |
| Amounts payable within one year | 42/48 | €14,000 | €1,743 | -€12,257 | -87.5% |
| Trade debts | 44 | €1,238 | - | -€1,238 | |
| Suppliers | 440/4 | €1,238 | - | -€1,238 | |
| Taxes, remuneration and social security | 45 | €4,077 | €1,743 | -€2,334 | -57.2% |
| Taxes | 450/3 | €4,077 | €1,743 | -€2,334 | -57.2% |
| Other amounts payable | 47/48 | €8,685 | - | -€8,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €7,632 | +€6,560 | +611% |
| Other operating charges | 640/8 | €384 | €926 | +€541 | +141% |
| Gross operating margin | 9900 | -€7,882 | €19,221 | +€27,103 | |
| Operating profit (loss) | 9901 | -€9,339 | €10,663 | +€20,002 | |
| Financial charges | 65/66B | €75 | €59 | -€16 | -21.3% |
| Recurring financial charges | 65 | €75 | €59 | -€16 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,414 | €10,604 | +€20,018 | |
| Income taxes | 67/77 | €76 | -€2,566 | -€2,642 | |
| Profit (loss) for the period | 9904 | -€9,491 | €13,170 | +€22,660 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,491 | €13,170 | +€22,660 |
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 22 October 2026 via checked.be.