LILO MANAGEMENT: 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.
LILO MANAGEMENT
Largest movements
- Cash +€32,986
up €32,986 (+1,027%), from €3,211 to €36,197
mainly Net result for the year (+€106,683) and Current investments (+€21,665)
- Current investments -€21,665
down €21,665 (-61.2%), from €35,415 to €13,750
- Reserves +€29,201
up €29,201 (+10.6%), from €276,413 to €305,614
of which Distributable reserves: +€29,201
- Debts after one year -€20,229
down €20,229 (-34.5%), from €58,678 to €38,449
- Advances received -€13,310
no longer reported in 2025 (was €13,310)
- Tax, wage and social debts +€11,586
up €11,586 (+311%), from €3,724 to €15,309
- Gross operating margin +€93,904
up €93,904 (+143%), from €65,590 to €159,494
- Taxes +€28,706
up €28,706 (+171%), from €16,739 to €45,445
- Financial income +€5,625
new in 2025: €5,625
- Financial charges +€3,350
up €3,350 (+38.3%), from €8,749 to €12,098
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 | €479,653 | €493,340 | +€13,686 | +2.9% |
| Fixed assets | 21/28 | €437,838 | €437,838 | = | 0.0% |
| Financial fixed assets | 28 | €437,838 | €437,838 | = | 0.0% |
| Current assets | 29/58 | €41,816 | €55,502 | +€13,686 | +32.7% |
| Amounts receivable within one year | 40/41 | €1,879 | €3,026 | +€1,148 | +61.1% |
| Trade receivables | 40 | €1,879 | €3,026 | +€1,148 | +61.1% |
| Current investments | 50/53 | €35,415 | €13,750 | -€21,665 | -61.2% |
| Cash at bank and in hand | 54/58 | €3,211 | €36,197 | +€32,986 | +1,027% |
| Deferred charges and accrued income | 490/1 | €1,312 | €2,529 | +€1,217 | +92.8% |
| Total equity and liabilities | 10/49 | €479,653 | €493,340 | +€13,686 | +2.9% |
| Equity | 10/15 | €306,413 | €335,614 | +€29,201 | +9.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €276,413 | €305,614 | +€29,201 | +10.6% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €273,413 | €302,614 | +€29,201 | +10.7% |
| Amounts payable | 17/49 | €173,241 | €157,726 | -€15,515 | -9.0% |
| Amounts payable after more than one year | 17 | €58,678 | €38,449 | -€20,229 | -34.5% |
| Financial debts | 170/4 | €58,678 | €38,449 | -€20,229 | -34.5% |
| Amounts payable within one year | 42/48 | €81,011 | €81,592 | +€581 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €19,054 | €20,229 | +€1,175 | +6.2% |
| Trade debts | 44 | €6,462 | €5,582 | -€880 | -13.6% |
| Suppliers | 440/4 | €6,462 | €5,582 | -€880 | -13.6% |
| Advances received on contracts in progress | 46 | €13,310 | - | -€13,310 | |
| Taxes, remuneration and social security | 45 | €3,724 | €15,309 | +€11,586 | +311% |
| Taxes | 450/3 | €3,724 | €15,309 | +€11,586 | +311% |
| Other amounts payable | 47/48 | €38,461 | €40,471 | +€2,010 | +5.2% |
| Accrued charges and deferred income | 492/3 | €33,552 | €37,685 | +€4,133 | +12.3% |
| Other operating charges | 640/8 | €821 | €893 | +€72 | +8.7% |
| Gross operating margin | 9900 | €65,590 | €159,494 | +€93,904 | +143% |
| Operating profit (loss) | 9901 | €64,769 | €158,602 | +€93,833 | +145% |
| Financial income | 75/76B | - | €5,625 | +€5,625 | |
| Recurring financial income | 75 | - | €5,625 | +€5,625 | |
| Financial charges | 65/66B | €8,749 | €12,098 | +€3,350 | +38.3% |
| Recurring financial charges | 65 | €8,749 | €12,098 | +€3,350 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €56,020 | €152,128 | +€96,108 | +172% |
| Transfer from deferred taxes | 780 | €1,346 | - | -€1,346 | |
| Income taxes | 67/77 | €16,739 | €45,445 | +€28,706 | +171% |
| Profit (loss) for the period | 9904 | €40,627 | €106,683 | +€66,057 | +163% |
| Transfer from tax-exempt reserves | 789 | €5,382 | - | -€5,382 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,009 | €106,683 | +€60,674 | +132% |
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 29 October 2026 via checked.be.