LILLY INVEST: 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.
LILLY INVEST
Largest movements
- Tangible fixed assets -€97,732
down €97,732 (-7.3%), from €1.3m to €1.2m
of which Land and buildings: -€72,015
- Stocks and contracts +€16,422
up €16,422 (+238%), from €6,902 to €23,324
- Cash +€14,754
up €14,754 (+47.3%), from €31,204 to €45,958
mainly Depreciation (+€135,231) and Tax, wage and social debts (+€19,860)
- Debts after one year -€98,434
down €98,434 (-11.4%), from €862,971 to €764,537
- Tax, wage and social debts +€19,860
up €19,860 (+36.9%), from €53,883 to €73,744
of which Taxes: +€17,232
- Staff costs +€49,162
up €49,162 (+19.0%), from €258,421 to €307,583
- Gross operating margin +€40,688
up €40,688 (+9.2%), from €444,500 to €485,187
- Financial charges -€9,965
down €9,965 (-24.0%), from €41,530 to €31,565
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 | €1,382,935 | €1,310,110 | -€72,825 | -5.3% |
| Fixed assets | 21/28 | €1,333,379 | €1,233,248 | -€100,132 | -7.5% |
| Tangible fixed assets | 22/27 | €1,330,979 | €1,233,248 | -€97,732 | -7.3% |
| Land and buildings | 22 | €1,008,817 | €936,802 | -€72,015 | -7.1% |
| Plant, machinery and equipment | 23 | €44,400 | €49,570 | +€5,171 | +11.6% |
| Furniture and vehicles | 24 | €26,098 | €20,518 | -€5,579 | -21.4% |
| Other tangible fixed assets | 26 | €251,666 | €226,357 | -€25,309 | -10.1% |
| Financial fixed assets | 28 | €2,400 | - | -€2,400 | |
| Current assets | 29/58 | €49,556 | €76,862 | +€27,306 | +55.1% |
| Stocks and contracts in progress | 3 | €6,902 | €23,324 | +€16,422 | +238% |
| Stocks | 30/36 | €6,902 | €23,324 | +€16,422 | +238% |
| Amounts receivable within one year | 40/41 | €4,880 | €2,960 | -€1,920 | -39.3% |
| Trade receivables | 40 | €2,983 | €830 | -€2,153 | -72.2% |
| Other amounts receivable | 41 | €1,897 | €2,129 | +€233 | +12.3% |
| Cash at bank and in hand | 54/58 | €31,204 | €45,958 | +€14,754 | +47.3% |
| Deferred charges and accrued income | 490/1 | €6,570 | €4,621 | -€1,950 | -29.7% |
| Total equity and liabilities | 10/49 | €1,382,935 | €1,310,110 | -€72,825 | -5.3% |
| Equity | 10/15 | €270,434 | €273,223 | +€2,789 | +1.0% |
| Contributions | 10/11 | €345,200 | €345,200 | = | 0.0% |
| Reserves | 13 | €5,096 | €5,096 | = | 0.0% |
| Tax-exempt reserves | 132 | €96 | €96 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,861 | -€77,073 | +€2,789 | +3.5% |
| Amounts payable | 17/49 | €1,112,501 | €1,036,887 | -€75,614 | -6.8% |
| Amounts payable after more than one year | 17 | €862,971 | €764,537 | -€98,434 | -11.4% |
| Financial debts | 170/4 | €862,971 | €764,537 | -€98,434 | -11.4% |
| Amounts payable within one year | 42/48 | €248,664 | €272,290 | +€23,626 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €125,824 | €122,414 | -€3,409 | -2.7% |
| Trade debts | 44 | €65,756 | €65,747 | -€9 | 0.0% |
| Suppliers | 440/4 | €65,756 | €65,747 | -€9 | 0.0% |
| Taxes, remuneration and social security | 45 | €53,883 | €73,744 | +€19,860 | +36.9% |
| Taxes | 450/3 | €15,789 | €33,021 | +€17,232 | +109% |
| Remuneration and social security | 454/9 | €38,095 | €40,723 | +€2,628 | +6.9% |
| Other amounts payable | 47/48 | €3,201 | €10,385 | +€7,184 | +224% |
| Accrued charges and deferred income | 492/3 | €866 | €59 | -€806 | -93.1% |
| Remuneration, social security and pensions | 62 | €258,421 | €307,583 | +€49,162 | +19.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €138,361 | €135,231 | -€3,130 | -2.3% |
| Other operating charges | 640/8 | €9,887 | €7,460 | -€2,427 | -24.5% |
| Gross operating margin | 9900 | €444,500 | €485,187 | +€40,688 | +9.2% |
| Operating profit (loss) | 9901 | €37,830 | €34,913 | -€2,917 | -7.7% |
| Financial income | 75/76B | €3,080 | €53 | -€3,027 | -98.3% |
| Recurring financial income | 75 | €3,080 | €53 | -€3,027 | -98.3% |
| Financial charges | 65/66B | €41,530 | €31,565 | -€9,965 | -24.0% |
| Recurring financial charges | 65 | €41,530 | €31,565 | -€9,965 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | -€620 | €3,401 | +€4,021 | |
| Income taxes | 67/77 | €658 | €612 | -€46 | -7.0% |
| Profit (loss) for the period | 9904 | -€1,278 | €2,789 | +€4,067 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,278 | €2,789 | +€4,067 |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.