LILLA: 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.
LILLA
Largest movements
- Cash +€50,853
up €50,853 (+2232.9%), from €2,277 to €53,130
mainly Receivables within one year (+€42,295) and Other debts (+€34,259)
- Financial fixed assets +€48,000
up €48,000 (+67.1%), from €71,515 to €119,515
- Receivables within one year -€42,295
down €42,295 (-67.7%), from €62,440 to €20,145
of which Trade receivables: -€39,285
- Receivables after one year -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€34,259
up €34,259 (+161.5%), from €21,211 to €55,470
- Profit (loss) carried forward +€6,498
up €6,498 (+7.4%), from €87,344 to €93,842
- Trade debts -€4,357
down €4,357 (-68.7%), from €6,341 to €1,984
- Tax, wage and social debts +€3,384
up €3,384 (+34.1%), from €9,938 to €13,322
- Gross operating margin +€17,890
up €17,890, from -€5,314 to €12,576
- Financial income -€2,005
no longer reported in 2025 (was €2,005)
- Financial charges +€1,404
up €1,404 (+90.1%), from €1,558 to €2,962
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 | €153,090 | €193,229 | +€40,140 | +26.2% |
| Fixed assets | 21/28 | €71,515 | €119,515 | +€48,000 | +67.1% |
| Financial fixed assets | 28 | €71,515 | €119,515 | +€48,000 | +67.1% |
| Current assets | 29/58 | €81,575 | €73,715 | -€7,860 | -9.6% |
| Amounts receivable after more than one year | 29 | €15,000 | - | -€15,000 | |
| Other amounts receivable | 291 | €15,000 | - | -€15,000 | |
| Amounts receivable within one year | 40/41 | €62,440 | €20,145 | -€42,295 | -67.7% |
| Trade receivables | 40 | €41,428 | €2,143 | -€39,285 | -94.8% |
| Other amounts receivable | 41 | €21,012 | €18,002 | -€3,010 | -14.3% |
| Cash at bank and in hand | 54/58 | €2,277 | €53,130 | +€50,853 | +2232.9% |
| Deferred charges and accrued income | 490/1 | €1,858 | €440 | -€1,418 | -76.3% |
| Total equity and liabilities | 10/49 | €153,090 | €193,229 | +€40,140 | +26.2% |
| Equity | 10/15 | €114,844 | €121,342 | +€6,498 | +5.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,344 | €93,842 | +€6,498 | +7.4% |
| Amounts payable | 17/49 | €38,245 | €71,887 | +€33,642 | +88.0% |
| Amounts payable within one year | 42/48 | €38,245 | €71,887 | +€33,642 | +88.0% |
| Financial debts | 43 | €755 | €1,111 | +€356 | +47.2% |
| Credit institutions | 430/8 | €755 | €1,111 | +€356 | +47.2% |
| Trade debts | 44 | €6,341 | €1,984 | -€4,357 | -68.7% |
| Suppliers | 440/4 | €6,341 | €1,984 | -€4,357 | -68.7% |
| Taxes, remuneration and social security | 45 | €9,938 | €13,322 | +€3,384 | +34.1% |
| Taxes | 450/3 | €9,938 | €13,322 | +€3,384 | +34.1% |
| Other amounts payable | 47/48 | €21,211 | €55,470 | +€34,259 | +161.5% |
| Other operating charges | 640/8 | €671 | €693 | +€22 | +3.3% |
| Non-recurring operating charges | 66A | €78 | €592 | +€514 | +658.7% |
| Gross operating margin | 9900 | -€5,314 | €12,576 | +€17,890 | |
| Operating profit (loss) | 9901 | -€6,063 | €11,291 | +€17,354 | |
| Financial income | 75/76B | €2,005 | - | -€2,005 | |
| Recurring financial income | 75 | €2,005 | - | -€2,005 | |
| Financial charges | 65/66B | €1,558 | €2,962 | +€1,404 | +90.1% |
| Recurring financial charges | 65 | €1,558 | €2,962 | +€1,404 | +90.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,617 | €8,329 | +€13,945 | |
| Income taxes | 67/77 | €194 | €165 | -€29 | -15.1% |
| Profit (loss) for the period | 9904 | -€5,811 | €8,164 | +€13,975 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,811 | €8,164 | +€13,975 |
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 4 October 2026 via checked.be.