LILAS: what changed
Two fiscal 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.
LILAS
Largest movements
- Cash +€16,824
up €16,824 (+19.8%), from €85,034 to €101,858
mainly Net result for the year (+€14,395) and Receivables within one year (+€7,263)
- Receivables within one year -€7,263
down €7,263 (-91.0%), from €7,985 to €722
of which Other amounts receivable: -€3,632
- Tangible fixed assets -€2,377
down €2,377 (-16.3%), from €14,591 to €12,214
- Reserves +€14,395
up €14,395 (+190.6%), from €7,553 to €21,948
- Accrued charges and deferred income -€8,648
no longer reported in 2025 (was €8,648)
- Tax, wage and social debts +€1,522
up €1,522 (+66.0%), from €2,308 to €3,830
- Gross operating margin +€4,742
up €4,742 (+26.8%), from €17,686 to €22,428
- Depreciation +€1,495
up €1,495 (+169.7%), from €881 to €2,377
- Taxes +€1,315
up €1,315 (+32.2%), from €4,083 to €5,398
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 | €107,790 | €114,975 | +€7,185 | +6.7% |
| Fixed assets | 21/28 | €14,703 | €12,326 | -€2,377 | -16.2% |
| Tangible fixed assets | 22/27 | €14,591 | €12,214 | -€2,377 | -16.3% |
| Other tangible fixed assets | 26 | €14,591 | €12,214 | -€2,377 | -16.3% |
| Financial fixed assets | 28 | €112 | €112 | = | 0.0% |
| Current assets | 29/58 | €93,088 | €102,649 | +€9,562 | +10.3% |
| Amounts receivable within one year | 40/41 | €7,985 | €722 | -€7,263 | -91.0% |
| Trade receivables | 40 | €3,631 | - | -€3,631 | |
| Other amounts receivable | 41 | €4,355 | €722 | -€3,632 | -83.4% |
| Cash at bank and in hand | 54/58 | €85,034 | €101,858 | +€16,824 | +19.8% |
| Deferred charges and accrued income | 490/1 | €68 | €69 | +€0 | +0.7% |
| Total equity and liabilities | 10/49 | €107,790 | €114,975 | +€7,185 | +6.7% |
| Equity | 10/15 | €94,316 | €108,711 | +€14,395 | +15.3% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €7,553 | €21,948 | +€14,395 | +190.6% |
| Distributable reserves | 133 | €7,553 | €21,948 | +€14,395 | +190.6% |
| Amounts payable | 17/49 | €13,474 | €6,264 | -€7,210 | -53.5% |
| Amounts payable within one year | 42/48 | €4,826 | €6,264 | +€1,438 | +29.8% |
| Trade debts | 44 | €81 | - | -€81 | |
| Suppliers | 440/4 | €81 | - | -€81 | |
| Taxes, remuneration and social security | 45 | €2,308 | €3,830 | +€1,522 | +66.0% |
| Taxes | 450/3 | €2,308 | €3,830 | +€1,522 | +66.0% |
| Other amounts payable | 47/48 | €2,437 | €2,434 | -€3 | -0.1% |
| Accrued charges and deferred income | 492/3 | €8,648 | - | -€8,648 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €2,377 | +€1,495 | +169.7% |
| Gross operating margin | 9900 | €17,686 | €22,428 | +€4,742 | +26.8% |
| Operating profit (loss) | 9901 | €16,805 | €20,051 | +€3,247 | +19.3% |
| Financial charges | 65/66B | €167 | €258 | +€92 | +55.0% |
| Recurring financial charges | 65 | €167 | €258 | +€92 | +55.0% |
| Profit (loss) for the period before taxes | 9903 | €16,638 | €19,793 | +€3,155 | +19.0% |
| Income taxes | 67/77 | €4,083 | €5,398 | +€1,315 | +32.2% |
| Profit (loss) for the period | 9904 | €12,555 | €14,395 | +€1,840 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,555 | €14,395 | +€1,840 | +14.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.