LILOLAR: what changed
Two fiscal 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.
LILOLAR
Largest movements
- Receivables within one year +€42,840
up €42,840 (+97.7%), from €43,867 to €86,707
of which Trade receivables: +€28,631
- Cash +€25,315
up €25,315 (+581960.0%), from €4 to €25,320
mainly Net result for the year (+€60,672) and Depreciation (+€55,679)
- Tangible fixed assets +€8,347
up €8,347 (+5.5%), from €152,293 to €160,640
of which Leasing and similar rights: +€17,266
- Deferred charges and accrued income +€4,611
up €4,611 (+152.9%), from €3,015 to €7,626
- Profit (loss) carried forward +€60,672
up €60,672 (+99.7%), from -€60,851 to -€179
- Trade debts +€27,124
up €27,124 (+22.5%), from €120,709 to €147,833
- Short-term financial debts -€17,110
down €17,110 (-77.4%), from €22,110 to €5,000
- Current portion of long-term debt +€9,016
up €9,016 (+34.3%), from €26,296 to €35,312
- Debts after one year +€5,364
up €5,364 (+8.6%), from €62,333 to €67,697
- Gross operating margin +€345,557
up €345,557 (+404.8%), from €85,370 to €430,928
- Staff costs +€193,166
up €193,166 (+198.7%), from €97,191 to €290,357
- Depreciation +€18,560
up €18,560 (+50.0%), from €37,119 to €55,679
- Taxes +€4,845
up €4,845 (+2299.4%), from €211 to €5,056
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.
Cash bridge derived
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 | €246,527 | €325,805 | +€79,278 | +32.2% |
| Fixed assets | 21/28 | €157,168 | €165,515 | +€8,347 | +5.3% |
| Tangible fixed assets | 22/27 | €152,293 | €160,640 | +€8,347 | +5.5% |
| Plant, machinery and equipment | 23 | €56,127 | €53,217 | -€2,911 | -5.2% |
| Furniture and vehicles | 24 | €21,813 | €27,625 | +€5,812 | +26.6% |
| Leasing and similar rights | 25 | €22,087 | €39,353 | +€17,266 | +78.2% |
| Other tangible fixed assets | 26 | €52,265 | €40,445 | -€11,819 | -22.6% |
| Financial fixed assets | 28 | €4,875 | €4,875 | = | 0.0% |
| Current assets | 29/58 | €89,359 | €160,290 | +€70,931 | +79.4% |
| Stocks and contracts in progress | 3 | €42,473 | €40,638 | -€1,835 | -4.3% |
| Stocks | 30/36 | €42,473 | €40,638 | -€1,835 | -4.3% |
| Amounts receivable within one year | 40/41 | €43,867 | €86,707 | +€42,840 | +97.7% |
| Trade receivables | 40 | €38,705 | €67,336 | +€28,631 | +74.0% |
| Other amounts receivable | 41 | €5,162 | €19,371 | +€14,209 | +275.3% |
| Cash at bank and in hand | 54/58 | €4 | €25,320 | +€25,315 | +581960.0% |
| Deferred charges and accrued income | 490/1 | €3,015 | €7,626 | +€4,611 | +152.9% |
| Total equity and liabilities | 10/49 | €246,527 | €325,805 | +€79,278 | +32.2% |
| Equity | 10/15 | -€7,547 | €53,125 | +€60,672 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,304 | €50,304 | = | 0.0% |
| Distributable reserves | 133 | €50,304 | €50,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,851 | -€179 | +€60,672 | +99.7% |
| Amounts payable | 17/49 | €254,074 | €272,680 | +€18,606 | +7.3% |
| Amounts payable after more than one year | 17 | €62,333 | €67,697 | +€5,364 | +8.6% |
| Financial debts | 170/4 | €62,333 | €67,697 | +€5,364 | +8.6% |
| Amounts payable within one year | 42/48 | €190,044 | €203,632 | +€13,589 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €26,296 | €35,312 | +€9,016 | +34.3% |
| Financial debts | 43 | €22,110 | €5,000 | -€17,110 | -77.4% |
| Credit institutions | 430/8 | €22,110 | €5,000 | -€17,110 | -77.4% |
| Trade debts | 44 | €120,709 | €147,833 | +€27,124 | +22.5% |
| Suppliers | 440/4 | €120,709 | €147,833 | +€27,124 | +22.5% |
| Taxes, remuneration and social security | 45 | €20,061 | €15,488 | -€4,573 | -22.8% |
| Taxes | 450/3 | €250 | - | -€250 | |
| Remuneration and social security | 454/9 | €19,811 | €15,488 | -€4,323 | -21.8% |
| Other amounts payable | 47/48 | €869 | - | -€869 | |
| Accrued charges and deferred income | 492/3 | €1,697 | €1,350 | -€347 | -20.4% |
| Non-recurring operating income | 76A | €93 | €1,433 | +€1,340 | +1440.3% |
| Remuneration, social security and pensions | 62 | €97,191 | €290,357 | +€193,166 | +198.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,119 | €55,679 | +€18,560 | +50.0% |
| Other operating charges | 640/8 | €3,135 | €1,163 | -€1,973 | -62.9% |
| Non-recurring operating charges | 66A | €2,343 | €12,235 | +€9,892 | +422.2% |
| Gross operating margin | 9900 | €85,370 | €430,928 | +€345,557 | +404.8% |
| Operating profit (loss) | 9901 | -€54,417 | €71,495 | +€125,912 | |
| Financial income | 75/76B | €299 | €1,992 | +€1,693 | +566.9% |
| Recurring financial income | 75 | €299 | €1,992 | +€1,693 | +566.9% |
| Financial charges | 65/66B | €6,522 | €7,759 | +€1,237 | +19.0% |
| Recurring financial charges | 65 | €6,522 | €7,759 | +€1,237 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€60,640 | €65,728 | +€126,368 | |
| Income taxes | 67/77 | €211 | €5,056 | +€4,845 | +2299.4% |
| Profit (loss) for the period | 9904 | -€60,851 | €60,672 | +€121,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,851 | €60,672 | +€121,523 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.