LILLI'S CONCEPT: 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.
LILLI'S CONCEPT
Largest movements
- Stocks and contracts +€550,088
up €550,088 (+1,758%), from €31,290 to €581,378
- Tangible fixed assets +€451,466
up €451,466 (+39.3%), from €1.1m to €1.6m
of which Land and buildings: +€533,465
- Receivables within one year -€146,212
down €146,212 (-15.2%), from €961,388 to €815,176
of which Other amounts receivable: -€145,939
- Cash +€44,393
up €44,393 (+204%), from €21,779 to €66,173
mainly Contributions, distributions and other (+€594,757) and Short-term financial debts (+€440,000)
- Revaluation surpluses +€569,968
new in 2025: €569,968
- Short-term financial debts +€440,000
new in 2025: €440,000
- Profit (loss) carried forward -€244,300
down €244,300 (-81.5%), from -€299,741 to -€544,041
- Provisions +€94,617
up €94,617 (+6.4%), from €1.5m to €1.6m
of which Provisions for liabilities and charges: +€96,048
- Other debts +€37,516
up €37,516 (+6.7%), from €560,810 to €598,326
- Depreciation +€28,680
up €28,680 (+25.0%), from €114,610 to €143,291
- Financial charges +€17,390
up €17,390 (+20.7%), from €84,163 to €101,554
- Financial income +€4,009
up €4,009 (+388%), from €1,032 to €5,041
- Gross operating margin +€2,225
up €2,225 (+505%), from €441 to €2,666
- Other operating charges +€1,272
up €1,272 (+54.3%), from €2,345 to €3,617
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 | €2,175,513 | €3,076,383 | +€900,871 | +41.4% |
| Fixed assets | 21/28 | €1,149,247 | €1,600,713 | +€451,466 | +39.3% |
| Tangible fixed assets | 22/27 | €1,149,247 | €1,600,713 | +€451,466 | +39.3% |
| Land and buildings | 22 | €960,923 | €1,494,389 | +€533,465 | +55.5% |
| Plant, machinery and equipment | 23 | €157,909 | €90,005 | -€67,905 | -43.0% |
| Furniture and vehicles | 24 | €30,414 | €16,320 | -€14,094 | -46.3% |
| Current assets | 29/58 | €1,026,266 | €1,475,671 | +€449,405 | +43.8% |
| Stocks and contracts in progress | 3 | €31,290 | €581,378 | +€550,088 | +1,758% |
| Stocks | 30/36 | €31,290 | €581,378 | +€550,088 | +1,758% |
| Amounts receivable within one year | 40/41 | €961,388 | €815,176 | -€146,212 | -15.2% |
| Trade receivables | 40 | €43,493 | €43,220 | -€273 | -0.6% |
| Other amounts receivable | 41 | €917,895 | €771,956 | -€145,939 | -15.9% |
| Cash at bank and in hand | 54/58 | €21,779 | €66,173 | +€44,393 | +204% |
| Deferred charges and accrued income | 490/1 | €11,809 | €12,944 | +€1,135 | +9.6% |
| Total equity and liabilities | 10/49 | €2,175,513 | €3,076,383 | +€900,871 | +41.4% |
| Equity | 10/15 | -€37,947 | €308,216 | +€346,163 | |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €569,968 | +€569,968 | |
| Reserves | 13 | €236,794 | €257,290 | +€20,495 | +8.7% |
| Tax-exempt reserves | 132 | €4,294 | - | -€4,294 | |
| Distributable reserves | 133 | €232,500 | €257,290 | +€24,790 | +10.7% |
| Profit (loss) carried forward | 14 | -€299,741 | -€544,041 | -€244,300 | -81.5% |
| Provisions and deferred taxes | 16 | €1,476,917 | €1,571,534 | +€94,617 | +6.4% |
| Provisions for liabilities and charges | 160/5 | €1,475,486 | €1,571,534 | +€96,048 | +6.5% |
| Environmental obligations | 163 | €1,475,486 | €1,571,534 | +€96,048 | +6.5% |
| Deferred taxes | 168 | €1,431 | - | -€1,431 | |
| Amounts payable | 17/49 | €736,542 | €1,196,634 | +€460,091 | +62.5% |
| Amounts payable after more than one year | 17 | €149,500 | €125,653 | -€23,847 | -16.0% |
| Financial debts | 170/4 | €149,500 | €125,653 | -€23,847 | -16.0% |
| Amounts payable within one year | 42/48 | €587,043 | €1,065,156 | +€478,113 | +81.4% |
| Current portion of amounts payable after more than one year | 42 | €23,538 | €23,847 | +€308 | +1.3% |
| Financial debts | 43 | - | €440,000 | +€440,000 | |
| Credit institutions | 430/8 | - | €440,000 | +€440,000 | |
| Trade debts | 44 | €2,695 | €2,983 | +€288 | +10.7% |
| Suppliers | 440/4 | €2,695 | €2,983 | +€288 | +10.7% |
| Other amounts payable | 47/48 | €560,810 | €598,326 | +€37,516 | +6.7% |
| Accrued charges and deferred income | 492/3 | - | €5,825 | +€5,825 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114,610 | €143,291 | +€28,680 | +25.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €8,819 | €9,271 | +€452 | +5.1% |
| Other operating charges | 640/8 | €2,345 | €3,617 | +€1,272 | +54.3% |
| Gross operating margin | 9900 | €441 | €2,666 | +€2,225 | +505% |
| Operating profit (loss) | 9901 | -€125,334 | -€153,513 | -€28,179 | -22.5% |
| Financial income | 75/76B | €1,032 | €5,041 | +€4,009 | +388% |
| Recurring financial income | 75 | €1,032 | €5,041 | +€4,009 | +388% |
| Financial charges | 65/66B | €84,163 | €101,554 | +€17,390 | +20.7% |
| Recurring financial charges | 65 | €84,163 | €101,554 | +€17,390 | +20.7% |
| Profit (loss) for the period before taxes | 9903 | -€208,465 | -€250,026 | -€41,561 | -19.9% |
| Transfer from deferred taxes | 780 | €119 | €1,431 | +€1,312 | +1,100% |
| Profit (loss) for the period | 9904 | -€208,346 | -€248,594 | -€40,249 | -19.3% |
| Transfer from tax-exempt reserves | 789 | €358 | €4,294 | +€3,936 | +1,100% |
| Profit (loss) for the period to be appropriated | 9905 | -€207,988 | -€244,300 | -€36,313 | -17.5% |
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 19 October 2026 via checked.be.