Lilland: 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.
Lilland
Largest movements
- Cash +€103,426
up €103,426 (+128%), from €80,490 to €183,916
mainly Net result for the year (+€171,990) and Receivables within one year (+€18,386)
- Current investments +€92,332
up €92,332 (+57.7%), from €160,000 to €252,332
- Receivables within one year -€18,386
down €18,386 (-9.0%), from €203,586 to €185,200
of which Trade receivables: -€20,000
- Intangible fixed assets +€6,986
new in 2025: €6,986
- Reserves +€171,990
up €171,990 (+46.3%), from €371,829 to €543,819
- Tax, wage and social debts +€10,874
up €10,874 (+11.0%), from €99,087 to €109,961
- Gross operating margin -€224,095
down €224,095 (-47.8%), from €468,666 to €244,571
- Taxes -€62,402
down €62,402 (-46.1%), from €135,456 to €73,054
- Financial income -€34,061
down €34,061 (-87.4%), from €38,985 to €4,924
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 | €476,605 | €661,673 | +€185,068 | +38.8% |
| Fixed assets | 21/28 | €31,044 | €38,338 | +€7,294 | +23.5% |
| Intangible fixed assets | 21 | - | €6,986 | +€6,986 | |
| Tangible fixed assets | 22/27 | €1,044 | €1,352 | +€308 | +29.5% |
| Plant, machinery and equipment | 23 | €1,044 | €1,352 | +€308 | +29.5% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €445,561 | €623,335 | +€177,773 | +39.9% |
| Amounts receivable within one year | 40/41 | €203,586 | €185,200 | -€18,386 | -9.0% |
| Trade receivables | 40 | €170,000 | €150,000 | -€20,000 | -11.8% |
| Other amounts receivable | 41 | €33,586 | €35,200 | +€1,614 | +4.8% |
| Current investments | 50/53 | €160,000 | €252,332 | +€92,332 | +57.7% |
| Cash at bank and in hand | 54/58 | €80,490 | €183,916 | +€103,426 | +128% |
| Deferred charges and accrued income | 490/1 | €1,485 | €1,886 | +€401 | +27.0% |
| Total equity and liabilities | 10/49 | €476,605 | €661,673 | +€185,068 | +38.8% |
| Equity | 10/15 | €376,829 | €548,819 | +€171,990 | +45.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €371,829 | €543,819 | +€171,990 | +46.3% |
| Distributable reserves | 133 | €371,829 | €543,819 | +€171,990 | +46.3% |
| Amounts payable | 17/49 | €99,776 | €112,854 | +€13,078 | +13.1% |
| Amounts payable within one year | 42/48 | €99,776 | €112,854 | +€13,078 | +13.1% |
| Trade debts | 44 | €689 | €2,893 | +€2,204 | +320% |
| Suppliers | 440/4 | €689 | €2,893 | +€2,204 | +320% |
| Taxes, remuneration and social security | 45 | €99,087 | €109,961 | +€10,874 | +11.0% |
| Taxes | 450/3 | €99,087 | €109,961 | +€10,874 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €196 | €3,595 | +€3,399 | +1,735% |
| Other operating charges | 640/8 | €106 | €457 | +€351 | +333% |
| Gross operating margin | 9900 | €468,666 | €244,571 | -€224,095 | -47.8% |
| Operating profit (loss) | 9901 | €468,364 | €240,519 | -€227,846 | -48.6% |
| Financial income | 75/76B | €38,985 | €4,924 | -€34,061 | -87.4% |
| Recurring financial income | 75 | €38,985 | €4,924 | -€34,061 | -87.4% |
| Financial charges | 65/66B | €64 | €400 | +€336 | +524% |
| Recurring financial charges | 65 | €64 | €400 | +€336 | +524% |
| Profit (loss) for the period before taxes | 9903 | €507,285 | €245,043 | -€262,242 | -51.7% |
| Income taxes | 67/77 | €135,456 | €73,054 | -€62,402 | -46.1% |
| Profit (loss) for the period | 9904 | €371,829 | €171,990 | -€199,839 | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €371,829 | €171,990 | -€199,839 | -53.7% |
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 14 October 2026 via checked.be.