LILMAR: 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.
LILMAR
Largest movements
- Receivables within one year +€82,904
up €82,904 (+55.9%), from €148,394 to €231,298
of which Trade receivables: +€73,884
- Cash +€13,634
up €13,634 (+253%), from €5,384 to €19,018
mainly Trade debts (+€79,385) and Net result for the year (+€9,253)
- Deferred charges and accrued income +€3,563
up €3,563 (+625%), from €570 to €4,133
- Tangible fixed assets -€2,651
down €2,651 (-21.2%), from €12,479 to €9,829
- Trade debts +€79,385
up €79,385 (+1,722%), from €4,611 to €83,996
- Reserves +€8,420
up €8,420 (+36.6%), from €22,980 to €31,400
of which Distributable reserves: +€8,420
- Other debts +€7,174
up €7,174 (+6.3%), from €113,499 to €120,673
- Tax, wage and social debts +€6,649
up €6,649 (+221%), from €3,011 to €9,660
of which Taxes: +€3,908
- Gross operating margin -€23,442
down €23,442 (-56.3%), from €41,603 to €18,160
- Taxes -€2,140
down €2,140 (-35.7%), from €5,997 to €3,858
- Depreciation -€902
down €902 (-25.4%), from €3,552 to €2,651
- Financial charges +€472
up €472 (+33.1%), from €1,426 to €1,898
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 | €166,827 | €264,278 | +€97,451 | +58.4% |
| Fixed assets | 21/28 | €12,479 | €9,829 | -€2,651 | -21.2% |
| Tangible fixed assets | 22/27 | €12,479 | €9,829 | -€2,651 | -21.2% |
| Plant, machinery and equipment | 23 | €957 | €354 | -€603 | -63.0% |
| Furniture and vehicles | 24 | €6,444 | €5,193 | -€1,252 | -19.4% |
| Other tangible fixed assets | 26 | €5,078 | €4,282 | -€796 | -15.7% |
| Current assets | 29/58 | €154,348 | €254,449 | +€100,102 | +64.9% |
| Amounts receivable within one year | 40/41 | €148,394 | €231,298 | +€82,904 | +55.9% |
| Trade receivables | 40 | €141,272 | €215,156 | +€73,884 | +52.3% |
| Other amounts receivable | 41 | €7,122 | €16,142 | +€9,020 | +127% |
| Cash at bank and in hand | 54/58 | €5,384 | €19,018 | +€13,634 | +253% |
| Deferred charges and accrued income | 490/1 | €570 | €4,133 | +€3,563 | +625% |
| Total equity and liabilities | 10/49 | €166,827 | €264,278 | +€97,451 | +58.4% |
| Equity | 10/15 | €41,530 | €49,950 | +€8,420 | +20.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,980 | €31,400 | +€8,420 | +36.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €21,125 | €21,125 | = | 0.0% |
| Distributable reserves | 133 | - | €8,420 | +€8,420 | |
| Amounts payable | 17/49 | €125,298 | €214,328 | +€89,031 | +71.1% |
| Amounts payable within one year | 42/48 | €122,787 | €214,328 | +€91,541 | +74.6% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | - | -€1,667 | |
| Trade debts | 44 | €4,611 | €83,996 | +€79,385 | +1,722% |
| Suppliers | 440/4 | €4,611 | €83,996 | +€79,385 | +1,722% |
| Taxes, remuneration and social security | 45 | €3,011 | €9,660 | +€6,649 | +221% |
| Taxes | 450/3 | €2,318 | €6,225 | +€3,908 | +169% |
| Remuneration and social security | 454/9 | €694 | €3,435 | +€2,741 | +395% |
| Other amounts payable | 47/48 | €113,499 | €120,673 | +€7,174 | +6.3% |
| Accrued charges and deferred income | 492/3 | €2,511 | - | -€2,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,552 | €2,651 | -€902 | -25.4% |
| Other operating charges | 640/8 | €587 | €501 | -€86 | -14.6% |
| Gross operating margin | 9900 | €41,603 | €18,160 | -€23,442 | -56.3% |
| Operating profit (loss) | 9901 | €37,464 | €15,009 | -€22,455 | -59.9% |
| Financial charges | 65/66B | €1,426 | €1,898 | +€472 | +33.1% |
| Recurring financial charges | 65 | €1,426 | €1,898 | +€472 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | €36,037 | €13,111 | -€22,926 | -63.6% |
| Income taxes | 67/77 | €5,997 | €3,858 | -€2,140 | -35.7% |
| Profit (loss) for the period | 9904 | €30,040 | €9,253 | -€20,787 | -69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,040 | €9,253 | -€20,787 | -69.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.