LILIUS: 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.
LILIUS
Largest movements
- Cash +€73,255
up €73,255 (+205.9%), from €35,580 to €108,835
mainly Net result for the year (+€88,896) and Other debts (+€42,074)
- Receivables within one year +€34,477
up €34,477 (+95.2%), from €36,221 to €70,698
of which Trade receivables: +€33,416
- Tangible fixed assets -€10,148
down €10,148 (-29.6%), from €34,307 to €24,159
of which Furniture and vehicles: -€5,593
- Other debts +€42,074
up €42,074 (+183.9%), from €22,877 to €64,951
- Reserves +€27,396
up €27,396 (+27.1%), from €100,970 to €128,365
- Profit (loss) carried forward +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€11,354
up €11,354 (+100.2%), from €11,329 to €22,683
- Debts after one year -€11,110
down €11,110 (-49.1%), from €22,622 to €11,512
- Gross operating margin +€59,957
up €59,957 (+85.6%), from €70,049 to €130,005
- Taxes +€10,324
up €10,324 (+60.4%), from €17,094 to €27,418
- Depreciation +€4,609
up €4,609 (+83.2%), from €5,538 to €10,148
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 | €166,953 | €263,692 | +€96,739 | +57.9% |
| Fixed assets | 21/28 | €34,307 | €24,159 | -€10,148 | -29.6% |
| Tangible fixed assets | 22/27 | €34,307 | €24,159 | -€10,148 | -29.6% |
| Plant, machinery and equipment | 23 | €602 | €458 | -€144 | -24.0% |
| Furniture and vehicles | 24 | €25,980 | €20,387 | -€5,593 | -21.5% |
| Other tangible fixed assets | 26 | €7,724 | €3,314 | -€4,410 | -57.1% |
| Current assets | 29/58 | €132,647 | €239,533 | +€106,886 | +80.6% |
| Amounts receivable within one year | 40/41 | €36,221 | €70,698 | +€34,477 | +95.2% |
| Trade receivables | 40 | €34,899 | €68,315 | +€33,416 | +95.8% |
| Other amounts receivable | 41 | €1,323 | €2,384 | +€1,061 | +80.2% |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €35,580 | €108,835 | +€73,255 | +205.9% |
| Deferred charges and accrued income | 490/1 | €845 | €0 | -€845 | -100.0% |
| Total equity and liabilities | 10/49 | €166,953 | €263,692 | +€96,739 | +57.9% |
| Equity | 10/15 | €103,470 | €150,865 | +€47,396 | +45.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €100,970 | €128,365 | +€27,396 | +27.1% |
| Distributable reserves | 133 | €100,970 | €128,365 | +€27,396 | +27.1% |
| Profit (loss) carried forward | 14 | - | €20,000 | +€20,000 | |
| Amounts payable | 17/49 | €63,483 | €112,826 | +€49,343 | +77.7% |
| Amounts payable after more than one year | 17 | €22,622 | €11,512 | -€11,110 | -49.1% |
| Financial debts | 170/4 | €22,622 | €11,512 | -€11,110 | -49.1% |
| Amounts payable within one year | 42/48 | €40,111 | €100,564 | +€60,453 | +150.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,679 | +€5,679 | |
| Trade debts | 44 | €5,905 | €7,251 | +€1,346 | +22.8% |
| Suppliers | 440/4 | €5,905 | €7,251 | +€1,346 | +22.8% |
| Taxes, remuneration and social security | 45 | €11,329 | €22,683 | +€11,354 | +100.2% |
| Taxes | 450/3 | €11,329 | €22,683 | +€11,354 | +100.2% |
| Other amounts payable | 47/48 | €22,877 | €64,951 | +€42,074 | +183.9% |
| Accrued charges and deferred income | 492/3 | €750 | €750 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,538 | €10,148 | +€4,609 | +83.2% |
| Other operating charges | 640/8 | €1,278 | €1,336 | +€59 | +4.6% |
| Gross operating margin | 9900 | €70,049 | €130,005 | +€59,957 | +85.6% |
| Operating profit (loss) | 9901 | €63,233 | €118,522 | +€55,289 | +87.4% |
| Financial income | 75/76B | €18 | €668 | +€650 | +3609.4% |
| Recurring financial income | 75 | €18 | €668 | +€650 | +3609.4% |
| Financial charges | 65/66B | €1,989 | €2,876 | +€887 | +44.6% |
| Recurring financial charges | 65 | €1,989 | €2,876 | +€887 | +44.6% |
| Profit (loss) for the period before taxes | 9903 | €61,262 | €116,313 | +€55,051 | +89.9% |
| Income taxes | 67/77 | €17,094 | €27,418 | +€10,324 | +60.4% |
| Profit (loss) for the period | 9904 | €44,168 | €88,896 | +€44,728 | +101.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,168 | €88,896 | +€44,728 | +101.3% |
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 5 October 2026 via checked.be.