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 -€55,681
down €55,681 (-69.3%), from €80,293 to €24,612
mainly Net result for the year (-€81,470)
- Financial fixed assets -€24,177
down €24,177 (-4.0%), from €598,054 to €573,877
- Profit (loss) carried forward -€81,470
down €81,470 (-5.3%), from -€1.5m to -€1.6m
- Financial charges +€71,821
up €71,821 (+572.2%), from €12,552 to €84,373
of which Non-recurring financial charges: +€71,821
- Financial income -€3,434
down €3,434 (-37.9%), from €9,059 to €5,626
- Gross operating margin +€117
up €117 (+4.8%), from -€2,440 to -€2,323
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 | €707,301 | €625,831 | -€81,470 | -11.5% |
| Fixed assets | 21/28 | €598,054 | €573,877 | -€24,177 | -4.0% |
| Financial fixed assets | 28 | €598,054 | €573,877 | -€24,177 | -4.0% |
| Current assets | 29/58 | €109,247 | €51,954 | -€57,293 | -52.4% |
| Cash at bank and in hand | 54/58 | €80,293 | €24,612 | -€55,681 | -69.3% |
| Deferred charges and accrued income | 490/1 | €28,954 | €27,342 | -€1,613 | -5.6% |
| Total equity and liabilities | 10/49 | €707,301 | €625,831 | -€81,470 | -11.5% |
| Equity | 10/15 | €705,849 | €624,379 | -€81,470 | -11.5% |
| Contributions | 10/11 | €2,250,100 | €2,250,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,544,251 | -€1,625,721 | -€81,470 | -5.3% |
| Amounts payable | 17/49 | €1,452 | €1,452 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,452 | €1,452 | = | 0.0% |
| Trade debts | 44 | €1,452 | €1,452 | = | 0.0% |
| Suppliers | 440/4 | €1,452 | €1,452 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,440 | -€2,323 | +€117 | +4.8% |
| Operating profit (loss) | 9901 | -€2,828 | -€2,722 | +€105 | +3.7% |
| Financial income | 75/76B | €9,059 | €5,626 | -€3,434 | -37.9% |
| Recurring financial income | 75 | €9,059 | €5,626 | -€3,434 | -37.9% |
| Financial charges | 65/66B | €12,552 | €84,373 | +€71,821 | +572.2% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Non-recurring financial charges | 66B | €12,506 | €84,327 | +€71,821 | +574.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,321 | -€81,470 | -€75,150 | -1189.0% |
| Profit (loss) for the period | 9904 | -€6,321 | -€81,470 | -€75,150 | -1189.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,321 | -€81,470 | -€75,150 | -1189.0% |
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 3 October 2026 via checked.be.