LILA SWEETS: 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 SWEETS
Largest movements
- Receivables within one year -€21,716
down €21,716 (-38.7%), from €56,182 to €34,466
of which Trade receivables: -€22,892
- Tangible fixed assets +€19,517
up €19,517 (+12.1%), from €160,643 to €180,160
of which Furniture and vehicles: +€30,824
- Short-term financial debts -€27,943
down €27,943 (-87.5%), from €31,926 to €3,983
- Trade debts +€27,115
up €27,115 (+101%), from €26,857 to €53,972
- Other debts +€21,431
up €21,431 (+179%), from €11,970 to €33,401
- Profit (loss) carried forward -€16,751
down €16,751 (-38.4%), from -€43,637 to -€60,388
- Current portion of long-term debt -€6,412
down €6,412 (-15.8%), from €40,661 to €34,249
- Depreciation -€1,550
down €1,550 (-10.4%), from €14,843 to €13,293
- Gross operating margin -€1,239
down €1,239, from €1,190 to -€49
- Financial income -€1,197
down €1,197 (-37.1%), from €3,225 to €2,028
of which Non-recurring financial income: -€2,484
- Financial charges +€507
up €507 (+37.2%), from €1,363 to €1,870
- Other operating charges +€377
up €377 (+12.3%), from €3,070 to €3,447
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,550 | €254,351 | -€2,199 | -0.9% |
| Fixed assets | 21/28 | €180,643 | €200,160 | +€19,517 | +10.8% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €160,643 | €180,160 | +€19,517 | +12.1% |
| Land and buildings | 22 | €146,514 | €137,698 | -€8,816 | -6.0% |
| Plant, machinery and equipment | 23 | €9,965 | €7,474 | -€2,491 | -25.0% |
| Furniture and vehicles | 24 | €4,164 | €34,988 | +€30,824 | +740% |
| Current assets | 29/58 | €75,907 | €54,191 | -€21,716 | -28.6% |
| Stocks and contracts in progress | 3 | €19,725 | €19,725 | = | 0.0% |
| Stocks | 30/36 | €19,725 | €19,725 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €56,182 | €34,466 | -€21,716 | -38.7% |
| Trade receivables | 40 | €52,647 | €29,755 | -€22,892 | -43.5% |
| Other amounts receivable | 41 | €3,535 | €4,711 | +€1,176 | +33.3% |
| Total equity and liabilities | 10/49 | €256,550 | €254,351 | -€2,199 | -0.9% |
| Equity | 10/15 | -€36,407 | -€53,158 | -€16,751 | -46.0% |
| Contributions | 10/11 | €7,230 | €7,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,637 | -€60,388 | -€16,751 | -38.4% |
| Amounts payable | 17/49 | €292,957 | €307,509 | +€14,552 | +5.0% |
| Amounts payable after more than one year | 17 | €181,145 | €181,145 | = | 0.0% |
| Financial debts | 170/4 | €181,145 | €181,145 | = | 0.0% |
| Amounts payable within one year | 42/48 | €111,812 | €126,364 | +€14,552 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €40,661 | €34,249 | -€6,412 | -15.8% |
| Financial debts | 43 | €31,926 | €3,983 | -€27,943 | -87.5% |
| Credit institutions | 430/8 | €31,926 | €3,983 | -€27,943 | -87.5% |
| Trade debts | 44 | €26,857 | €53,972 | +€27,115 | +101% |
| Suppliers | 440/4 | €26,857 | €53,972 | +€27,115 | +101% |
| Taxes, remuneration and social security | 45 | €398 | €759 | +€361 | +90.7% |
| Taxes | 450/3 | €398 | €759 | +€361 | +90.7% |
| Other amounts payable | 47/48 | €11,970 | €33,401 | +€21,431 | +179% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,843 | €13,293 | -€1,550 | -10.4% |
| Other operating charges | 640/8 | €3,070 | €3,447 | +€377 | +12.3% |
| Gross operating margin | 9900 | €1,190 | -€49 | -€1,239 | |
| Operating profit (loss) | 9901 | -€16,723 | -€16,789 | -€66 | -0.4% |
| Financial income | 75/76B | €3,225 | €2,028 | -€1,197 | -37.1% |
| Recurring financial income | 75 | €238 | €1,525 | +€1,287 | +541% |
| Non-recurring financial income | 76B | €2,987 | €503 | -€2,484 | -83.2% |
| Financial charges | 65/66B | €1,363 | €1,870 | +€507 | +37.2% |
| Recurring financial charges | 65 | €1,363 | €1,870 | +€507 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,861 | -€16,631 | -€1,770 | -11.9% |
| Income taxes | 67/77 | €149 | €120 | -€29 | -19.5% |
| Profit (loss) for the period | 9904 | -€15,010 | -€16,751 | -€1,741 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,010 | -€16,751 | -€1,741 | -11.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.