LILAN: 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.
LILAN
Largest movements
- Receivables within one year +€86,678
up €86,678 (+40.7%), from €212,805 to €299,483
of which Trade receivables: +€57,900
- Cash -€58,350
down €58,350 (-30.2%), from €192,994 to €134,644
mainly Receivables within one year (-€86,678) and Contributions, distributions and other (-€57,968)
- Tangible fixed assets +€11,202
up €11,202 (+72.9%), from €15,359 to €26,561
of which Other tangible fixed assets: +€7,920
- Deferred charges and accrued income -€5,296
down €5,296 (-19.1%), from €27,765 to €22,470
- Other debts +€63,179
up €63,179 (+94.7%), from €66,707 to €129,886
- Tax, wage and social debts -€35,999
down €35,999 (-78.0%), from €46,142 to €10,143
- Gross operating margin -€16,198
down €16,198 (-16.0%), from €101,270 to €85,072
- Financial income +€9,612
up €9,612 (+3100490.3%), from €0 to €9,612
- Taxes -€7,881
down €7,881 (-30.2%), from €26,137 to €18,256
- Financial charges +€4,491
up €4,491 (+98922.9%), from €5 to €4,496
- Depreciation +€2,108
up €2,108 (+23.5%), from €8,965 to €11,073
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.
Cash bridge derived
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 | €448,923 | €483,158 | +€34,235 | +7.6% |
| Fixed assets | 21/28 | €15,359 | €26,561 | +€11,202 | +72.9% |
| Tangible fixed assets | 22/27 | €15,359 | €26,561 | +€11,202 | +72.9% |
| Plant, machinery and equipment | 23 | €1,681 | €2,227 | +€546 | +32.5% |
| Furniture and vehicles | 24 | €13,678 | €16,414 | +€2,736 | +20.0% |
| Other tangible fixed assets | 26 | - | €7,920 | +€7,920 | |
| Current assets | 29/58 | €433,564 | €456,597 | +€23,033 | +5.3% |
| Amounts receivable within one year | 40/41 | €212,805 | €299,483 | +€86,678 | +40.7% |
| Trade receivables | 40 | €3,705 | €61,605 | +€57,900 | +1562.8% |
| Other amounts receivable | 41 | €209,100 | €237,878 | +€28,778 | +13.8% |
| Cash at bank and in hand | 54/58 | €192,994 | €134,644 | -€58,350 | -30.2% |
| Deferred charges and accrued income | 490/1 | €27,765 | €22,470 | -€5,296 | -19.1% |
| Total equity and liabilities | 10/49 | €448,923 | €483,158 | +€34,235 | +7.6% |
| Equity | 10/15 | €333,428 | €333,428 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €314,828 | €314,828 | = | 0.0% |
| Distributable reserves | 133 | €314,828 | €314,828 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,495 | €149,730 | +€34,235 | +29.6% |
| Amounts payable within one year | 42/48 | €115,495 | €145,354 | +€29,859 | +25.9% |
| Trade debts | 44 | €2,646 | €5,325 | +€2,680 | +101.3% |
| Suppliers | 440/4 | €2,646 | €5,325 | +€2,680 | +101.3% |
| Taxes, remuneration and social security | 45 | €46,142 | €10,143 | -€35,999 | -78.0% |
| Taxes | 450/3 | €46,142 | €10,143 | -€35,999 | -78.0% |
| Other amounts payable | 47/48 | €66,707 | €129,886 | +€63,179 | +94.7% |
| Accrued charges and deferred income | 492/3 | - | €4,376 | +€4,376 | |
| Non-recurring operating income | 76A | - | €16,420 | +€16,420 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,965 | €11,073 | +€2,108 | +23.5% |
| Other operating charges | 640/8 | €2,459 | €2,892 | +€433 | +17.6% |
| Gross operating margin | 9900 | €101,270 | €85,072 | -€16,198 | -16.0% |
| Operating profit (loss) | 9901 | €89,846 | €71,107 | -€18,738 | -20.9% |
| Financial income | 75/76B | €0 | €9,612 | +€9,612 | +3100490.3% |
| Recurring financial income | 75 | €0 | €9,612 | +€9,612 | +3100490.3% |
| Financial charges | 65/66B | €5 | €4,496 | +€4,491 | +98922.9% |
| Recurring financial charges | 65 | €5 | €4,496 | +€4,491 | +98922.9% |
| Profit (loss) for the period before taxes | 9903 | €89,841 | €76,224 | -€13,618 | -15.2% |
| Income taxes | 67/77 | €26,137 | €18,256 | -€7,881 | -30.2% |
| Profit (loss) for the period | 9904 | €63,704 | €57,968 | -€5,737 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,704 | €57,968 | -€5,737 | -9.0% |
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 12 October 2026 via checked.be.