LILLE PROJECTS: 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.
LILLE PROJECTS
Largest movements
- Cash +€42,569
up €42,569 (+80.8%), from €52,654 to €95,222
mainly Net result for the year (+€18,030) and Receivables within one year (+€14,621)
- Receivables within one year -€14,621
no longer reported in 2025 (was €14,621)
of which Trade receivables: -€11,092
- Deferred charges and accrued income -€13,513
no longer reported in 2025 (was €13,513)
- Tangible fixed assets +€2,152
up €2,152 (+43.6%), from €4,932 to €7,084
of which Furniture and vehicles: +€2,700
- Reserves +€17,197
up €17,197 (+43.0%), from €39,970 to €57,167
- Tax, wage and social debts -€6,921
down €6,921 (-19.6%), from €35,272 to €28,350
of which Remuneration and social security: -€9,150
- Other debts +€3,538
up €3,538 (+35.6%), from €9,933 to €13,471
- Trade debts +€1,987
up €1,987 (+365%), from €545 to €2,532
- Gross operating margin -€29,982
down €29,982 (-51.3%), from €58,431 to €28,449
- Taxes -€8,573
down €8,573 (-55.1%), from €15,567 to €6,995
- Other operating charges -€1,582
down €1,582 (-75.7%), from €2,090 to €507
- Financial charges +€1,129
up €1,129 (+1,400%), from €81 to €1,210
- Depreciation +€1,006
up €1,006 (+139%), from €724 to €1,730
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 | €85,719 | €102,306 | +€16,587 | +19.4% |
| Fixed assets | 21/28 | €4,932 | €7,084 | +€2,152 | +43.6% |
| Tangible fixed assets | 22/27 | €4,932 | €7,084 | +€2,152 | +43.6% |
| Plant, machinery and equipment | 23 | €1,564 | €1,016 | -€548 | -35.0% |
| Furniture and vehicles | 24 | €3,367 | €6,068 | +€2,700 | +80.2% |
| Current assets | 29/58 | €80,787 | €95,222 | +€14,435 | +17.9% |
| Amounts receivable within one year | 40/41 | €14,621 | - | -€14,621 | |
| Trade receivables | 40 | €11,092 | - | -€11,092 | |
| Other amounts receivable | 41 | €3,529 | - | -€3,529 | |
| Cash at bank and in hand | 54/58 | €52,654 | €95,222 | +€42,569 | +80.8% |
| Deferred charges and accrued income | 490/1 | €13,513 | - | -€13,513 | |
| Total equity and liabilities | 10/49 | €85,719 | €102,306 | +€16,587 | +19.4% |
| Equity | 10/15 | €39,970 | €57,167 | +€17,197 | +43.0% |
| Reserves | 13 | €39,970 | €57,167 | +€17,197 | +43.0% |
| Distributable reserves | 133 | €39,970 | €57,167 | +€17,197 | +43.0% |
| Amounts payable | 17/49 | €45,749 | €45,139 | -€610 | -1.3% |
| Amounts payable within one year | 42/48 | €45,749 | €44,353 | -€1,396 | -3.1% |
| Trade debts | 44 | €545 | €2,532 | +€1,987 | +365% |
| Suppliers | 440/4 | €545 | €2,532 | +€1,987 | +365% |
| Taxes, remuneration and social security | 45 | €35,272 | €28,350 | -€6,921 | -19.6% |
| Taxes | 450/3 | €26,122 | €28,350 | +€2,229 | +8.5% |
| Remuneration and social security | 454/9 | €9,150 | - | -€9,150 | |
| Other amounts payable | 47/48 | €9,933 | €13,471 | +€3,538 | +35.6% |
| Accrued charges and deferred income | 492/3 | - | €786 | +€786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €724 | €1,730 | +€1,006 | +139% |
| Other operating charges | 640/8 | €2,090 | €507 | -€1,582 | -75.7% |
| Gross operating margin | 9900 | €58,431 | €28,449 | -€29,982 | -51.3% |
| Operating profit (loss) | 9901 | €55,618 | €26,211 | -€29,407 | -52.9% |
| Financial income | 75/76B | €0 | €23 | +€23 | +57,825% |
| Recurring financial income | 75 | €0 | €23 | +€23 | +57,825% |
| Financial charges | 65/66B | €81 | €1,210 | +€1,129 | +1,400% |
| Recurring financial charges | 65 | €81 | €1,210 | +€1,129 | +1,400% |
| Profit (loss) for the period before taxes | 9903 | €55,537 | €25,025 | -€30,512 | -54.9% |
| Income taxes | 67/77 | €15,567 | €6,995 | -€8,573 | -55.1% |
| Profit (loss) for the period | 9904 | €39,970 | €18,030 | -€21,940 | -54.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,970 | €18,030 | -€21,940 | -54.9% |
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 16 October 2026 via checked.be.