LILAH: 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.
LILAH
Largest movements
- Cash +€33,566
up €33,566 (+85.9%), from €39,067 to €72,633
mainly Other debts (+€47,274) and Net result for the year (+€28,997)
- Tangible fixed assets -€8,264
down €8,264 (-28.8%), from €28,660 to €20,396
of which Other tangible fixed assets: -€6,100
- Other debts +€47,274
up €47,274 (+729%), from €6,481 to €53,755
- Reserves -€19,448
down €19,448 (-6.8%), from €286,841 to €267,393
- Gross operating margin -€2,972
down €2,972 (-5.2%), from €57,114 to €54,142
- Financial charges +€1,965
up €1,965 (+191%), from €1,027 to €2,992
- Financial income -€1,399
down €1,399 (-38.4%), from €3,645 to €2,247
- Taxes -€1,258
down €1,258 (-7.4%), from €16,932 to €15,674
- Depreciation -€730
down €730 (-8.1%), from €8,995 to €8,264
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 | €308,952 | €333,499 | +€24,547 | +7.9% |
| Fixed assets | 21/28 | €148,660 | €140,396 | -€8,264 | -5.6% |
| Tangible fixed assets | 22/27 | €28,660 | €20,396 | -€8,264 | -28.8% |
| Plant, machinery and equipment | 23 | €7,684 | €5,519 | -€2,164 | -28.2% |
| Other tangible fixed assets | 26 | €20,977 | €14,877 | -€6,100 | -29.1% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €160,292 | €193,103 | +€32,811 | +20.5% |
| Amounts receivable within one year | 40/41 | €39,751 | €39,407 | -€344 | -0.9% |
| Trade receivables | 40 | €39,751 | €29,082 | -€10,670 | -26.8% |
| Other amounts receivable | 41 | - | €10,326 | +€10,326 | |
| Current investments | 50/53 | €80,720 | €81,062 | +€342 | +0.4% |
| Cash at bank and in hand | 54/58 | €39,067 | €72,633 | +€33,566 | +85.9% |
| Deferred charges and accrued income | 490/1 | €753 | - | -€753 | |
| Total equity and liabilities | 10/49 | €308,952 | €333,499 | +€24,547 | +7.9% |
| Equity | 10/15 | €293,041 | €273,593 | -€19,448 | -6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €286,841 | €267,393 | -€19,448 | -6.8% |
| Distributable reserves | 133 | €286,841 | €267,393 | -€19,448 | -6.8% |
| Amounts payable | 17/49 | €15,911 | €59,905 | +€43,994 | +277% |
| Amounts payable within one year | 42/48 | €13,811 | €57,805 | +€43,994 | +319% |
| Trade debts | 44 | €3,701 | €1,499 | -€2,202 | -59.5% |
| Suppliers | 440/4 | €3,701 | €1,499 | -€2,202 | -59.5% |
| Taxes, remuneration and social security | 45 | €3,629 | €2,552 | -€1,077 | -29.7% |
| Taxes | 450/3 | €3,629 | €2,552 | -€1,077 | -29.7% |
| Other amounts payable | 47/48 | €6,481 | €53,755 | +€47,274 | +729% |
| Accrued charges and deferred income | 492/3 | €2,100 | €2,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,995 | €8,264 | -€730 | -8.1% |
| Other operating charges | 640/8 | €440 | €461 | +€21 | +4.7% |
| Gross operating margin | 9900 | €57,114 | €54,142 | -€2,972 | -5.2% |
| Operating profit (loss) | 9901 | €47,680 | €45,417 | -€2,262 | -4.7% |
| Financial income | 75/76B | €3,645 | €2,247 | -€1,399 | -38.4% |
| Recurring financial income | 75 | €3,645 | €2,247 | -€1,399 | -38.4% |
| Financial charges | 65/66B | €1,027 | €2,992 | +€1,965 | +191% |
| Recurring financial charges | 65 | €1,027 | €2,992 | +€1,965 | +191% |
| Profit (loss) for the period before taxes | 9903 | €50,298 | €44,671 | -€5,627 | -11.2% |
| Income taxes | 67/77 | €16,932 | €15,674 | -€1,258 | -7.4% |
| Profit (loss) for the period | 9904 | €33,366 | €28,997 | -€4,368 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,366 | €28,997 | -€4,368 | -13.1% |
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.