LILARISZ: 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.
LILARISZ
Largest movements
- Cash -€28,113
down €28,113 (-34.1%), from €82,363 to €54,250
mainly Other debts (-€42,335) and Contributions, distributions and other (-€25,500)
- Receivables within one year -€10,430
down €10,430 (-49.0%), from €21,306 to €10,876
of which Trade receivables: -€10,503
- Tangible fixed assets -€1,260
down €1,260 (-14.2%), from €8,899 to €7,639
of which Furniture and vehicles: -€976
- Other debts -€42,335
down €42,335 (-52.9%), from €80,052 to €37,717
- Trade debts +€2,430
up €2,430 (+29.2%), from €8,326 to €10,756
- Profit (loss) carried forward -€1,378
down €1,378 (-21.5%), from €6,411 to €5,033
- Tax, wage and social debts +€1,363
up €1,363 (+8.9%), from €15,290 to €16,653
of which Remuneration and social security: +€2,838
- Gross operating margin -€20,713
down €20,713 (-23.1%), from €89,499 to €68,786
- Taxes -€4,030
down €4,030 (-37.2%), from €10,840 to €6,810
- Staff costs +€3,303
up €3,303 (+12.0%), from €27,538 to €30,841
- Financial charges -€1,458
down €1,458 (-33.7%), from €4,321 to €2,863
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 | €113,079 | €73,159 | -€39,920 | -35.3% |
| Fixed assets | 21/28 | €8,899 | €7,639 | -€1,260 | -14.2% |
| Tangible fixed assets | 22/27 | €8,899 | €7,639 | -€1,260 | -14.2% |
| Furniture and vehicles | 24 | €7,260 | €6,284 | -€976 | -13.4% |
| Other tangible fixed assets | 26 | €1,639 | €1,355 | -€284 | -17.3% |
| Current assets | 29/58 | €104,180 | €65,520 | -€38,660 | -37.1% |
| Amounts receivable within one year | 40/41 | €21,306 | €10,876 | -€10,430 | -49.0% |
| Trade receivables | 40 | €19,646 | €9,143 | -€10,503 | -53.5% |
| Other amounts receivable | 41 | €1,660 | €1,733 | +€73 | +4.4% |
| Cash at bank and in hand | 54/58 | €82,363 | €54,250 | -€28,113 | -34.1% |
| Deferred charges and accrued income | 490/1 | €511 | €394 | -€117 | -22.9% |
| Total equity and liabilities | 10/49 | €113,079 | €73,159 | -€39,920 | -35.3% |
| Equity | 10/15 | €9,411 | €8,033 | -€1,378 | -14.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,411 | €5,033 | -€1,378 | -21.5% |
| Amounts payable | 17/49 | €103,668 | €65,126 | -€38,542 | -37.2% |
| Amounts payable within one year | 42/48 | €103,668 | €65,126 | -€38,542 | -37.2% |
| Trade debts | 44 | €8,326 | €10,756 | +€2,430 | +29.2% |
| Suppliers | 440/4 | €8,326 | €10,756 | +€2,430 | +29.2% |
| Taxes, remuneration and social security | 45 | €15,290 | €16,653 | +€1,363 | +8.9% |
| Taxes | 450/3 | €6,135 | €4,660 | -€1,475 | -24.0% |
| Remuneration and social security | 454/9 | €9,155 | €11,993 | +€2,838 | +31.0% |
| Other amounts payable | 47/48 | €80,052 | €37,717 | -€42,335 | -52.9% |
| Remuneration, social security and pensions | 62 | €27,538 | €30,841 | +€3,303 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,681 | €3,458 | +€777 | +29.0% |
| Other operating charges | 640/8 | €622 | €696 | +€74 | +11.9% |
| Gross operating margin | 9900 | €89,499 | €68,786 | -€20,713 | -23.1% |
| Operating profit (loss) | 9901 | €58,658 | €33,791 | -€24,867 | -42.4% |
| Financial income | 75/76B | €52 | €4 | -€48 | -92.3% |
| Recurring financial income | 75 | €52 | €4 | -€48 | -92.3% |
| Financial charges | 65/66B | €4,321 | €2,863 | -€1,458 | -33.7% |
| Recurring financial charges | 65 | €4,321 | €2,863 | -€1,458 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €54,389 | €30,932 | -€23,457 | -43.1% |
| Income taxes | 67/77 | €10,840 | €6,810 | -€4,030 | -37.2% |
| Profit (loss) for the period | 9904 | €43,549 | €24,122 | -€19,427 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €43,549 | €24,122 | -€19,427 | -44.6% |
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 28 October 2026 via checked.be.