LILLIPUB: 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.
LILLIPUB
Largest movements
- Tangible fixed assets -€9,707
down €9,707 (-28.4%), from €34,190 to €24,484
of which Furniture and vehicles: -€7,731
- Intangible fixed assets -€4,929
down €4,929 (-64.1%), from €7,689 to €2,760
- Receivables within one year +€4,880
up €4,880 (+1,781%), from €274 to €5,154
of which Trade receivables: +€4,105
- Deferred charges and accrued income +€730
up €730 (+176%), from €414 to €1,144
- Debts after one year -€26,122
no longer reported in 2025 (was €26,122)
- Profit (loss) carried forward +€12,848
up €12,848, from -€12,446 to €401
- Other debts +€3,144
new in 2025: €3,144
- Trade debts +€875
up €875 (+423%), from €207 to €1,082
- Gross operating margin +€5,094
up €5,094 (+18.1%), from €28,166 to €33,260
- Depreciation -€1,848
down €1,848 (-11.2%), from €16,484 to €14,636
- Other operating charges -€1,105
down €1,105 (-75.7%), from €1,460 to €355
- Taxes +€875
up €875 (+22.7%), from €3,851 to €4,725
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 | €43,699 | €34,418 | -€9,281 | -21.2% |
| Fixed assets | 21/28 | €41,879 | €27,244 | -€14,636 | -34.9% |
| Intangible fixed assets | 21 | €7,689 | €2,760 | -€4,929 | -64.1% |
| Tangible fixed assets | 22/27 | €34,190 | €24,484 | -€9,707 | -28.4% |
| Plant, machinery and equipment | 23 | €7,396 | €5,421 | -€1,976 | -26.7% |
| Furniture and vehicles | 24 | €26,794 | €19,063 | -€7,731 | -28.9% |
| Current assets | 29/58 | €1,819 | €7,174 | +€5,355 | +294% |
| Amounts receivable within one year | 40/41 | €274 | €5,154 | +€4,880 | +1,781% |
| Trade receivables | 40 | €274 | €4,379 | +€4,105 | +1,498% |
| Other amounts receivable | 41 | - | €775 | +€775 | |
| Cash at bank and in hand | 54/58 | €1,131 | €877 | -€254 | -22.5% |
| Deferred charges and accrued income | 490/1 | €414 | €1,144 | +€730 | +176% |
| Total equity and liabilities | 10/49 | €43,699 | €34,418 | -€9,281 | -21.2% |
| Equity | 10/15 | €6,146 | €18,993 | +€12,848 | +209% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,446 | €401 | +€12,848 | |
| Amounts payable | 17/49 | €37,553 | €15,424 | -€22,128 | -58.9% |
| Amounts payable after more than one year | 17 | €26,122 | - | -€26,122 | |
| Financial debts | 170/4 | €26,122 | - | -€26,122 | |
| Amounts payable within one year | 42/48 | €11,431 | €15,424 | +€3,994 | +34.9% |
| Current portion of amounts payable after more than one year | 42 | €3,041 | €3,029 | -€12 | -0.4% |
| Trade debts | 44 | €207 | €1,082 | +€875 | +423% |
| Suppliers | 440/4 | €207 | €1,082 | +€875 | +423% |
| Advances received on contracts in progress | 46 | €150 | - | -€150 | |
| Taxes, remuneration and social security | 45 | €8,033 | €8,169 | +€136 | +1.7% |
| Taxes | 450/3 | €8,033 | €8,169 | +€136 | +1.7% |
| Other amounts payable | 47/48 | - | €3,144 | +€3,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,484 | €14,636 | -€1,848 | -11.2% |
| Other operating charges | 640/8 | €1,460 | €355 | -€1,105 | -75.7% |
| Gross operating margin | 9900 | €28,166 | €33,260 | +€5,094 | +18.1% |
| Operating profit (loss) | 9901 | €10,222 | €18,269 | +€8,047 | +78.7% |
| Financial income | 75/76B | €0 | €1 | +€0 | +86.2% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +86.2% |
| Financial charges | 65/66B | €971 | €697 | -€275 | -28.3% |
| Recurring financial charges | 65 | €971 | €697 | -€275 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €9,251 | €17,573 | +€8,321 | +89.9% |
| Income taxes | 67/77 | €3,851 | €4,725 | +€875 | +22.7% |
| Profit (loss) for the period | 9904 | €5,401 | €12,848 | +€7,447 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €5,401 | €12,848 | +€7,447 | +138% |
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 15 October 2026 via checked.be.