LILY DELI: 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.
LILY DELI
Largest movements
- Cash -€20,931
down €20,931 (-28.7%), from €72,995 to €52,065
mainly Receivables within one year (-€16,885) and Other debts (-€14,700)
- Receivables within one year +€16,885
up €16,885 (+18.2%), from €92,867 to €109,752
of which Trade receivables: +€27,492
- Tangible fixed assets -€2,849
down €2,849 (-86.7%), from €3,284 to €435
of which Furniture and vehicles: -€2,240
- Reserves +€15,000
up €15,000 (+100%), from €15,000 to €30,000
- Other debts -€14,700
no longer reported in 2025 (was €14,700)
- Trade debts -€4,151
no longer reported in 2025 (was €4,151)
- Tax, wage and social debts -€3,288
down €3,288 (-9.5%), from €34,442 to €31,154
of which Remuneration and social security: -€1,963
- Gross operating margin -€72,711
down €72,711 (-57.1%), from €127,428 to €54,717
- Purchases and services -€44,759
down €44,759 (-21.3%), from €210,014 to €165,255
- Taxes -€14,745
down €14,745 (-63.6%), from €23,167 to €8,422
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 | €172,115 | €165,116 | -€6,999 | -4.1% |
| Formation expenses | 20 | €104 | €0 | -€104 | -100% |
| Fixed assets | 21/28 | €3,546 | €697 | -€2,849 | -80.3% |
| Tangible fixed assets | 22/27 | €3,284 | €435 | -€2,849 | -86.7% |
| Plant, machinery and equipment | 23 | €1,044 | €435 | -€609 | -58.3% |
| Furniture and vehicles | 24 | €2,240 | €0 | -€2,240 | -100.0% |
| Financial fixed assets | 28 | €262 | €262 | = | 0.0% |
| Current assets | 29/58 | €168,465 | €164,419 | -€4,046 | -2.4% |
| Stocks and contracts in progress | 3 | €2,603 | €2,603 | = | 0.0% |
| Stocks | 30/36 | €2,603 | €2,603 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €92,867 | €109,752 | +€16,885 | +18.2% |
| Trade receivables | 40 | €32,087 | €59,579 | +€27,492 | +85.7% |
| Other amounts receivable | 41 | €60,780 | €50,173 | -€10,608 | -17.5% |
| Cash at bank and in hand | 54/58 | €72,995 | €52,065 | -€20,931 | -28.7% |
| Total equity and liabilities | 10/49 | €172,115 | €165,116 | -€6,999 | -4.1% |
| Equity | 10/15 | €118,822 | €133,962 | +€15,140 | +12.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €30,000 | +€15,000 | +100% |
| Distributable reserves | 133 | €15,000 | €30,000 | +€15,000 | +100% |
| Profit (loss) carried forward | 14 | €93,822 | €93,962 | +€140 | +0.1% |
| Amounts payable | 17/49 | €53,293 | €31,154 | -€22,139 | -41.5% |
| Amounts payable within one year | 42/48 | €53,293 | €31,154 | -€22,139 | -41.5% |
| Trade debts | 44 | €4,151 | - | -€4,151 | |
| Suppliers | 440/4 | €4,151 | - | -€4,151 | |
| Taxes, remuneration and social security | 45 | €34,442 | €31,154 | -€3,288 | -9.5% |
| Taxes | 450/3 | €32,479 | €31,154 | -€1,325 | -4.1% |
| Remuneration and social security | 454/9 | €1,963 | - | -€1,963 | |
| Other amounts payable | 47/48 | €14,700 | - | -€14,700 | |
| Goods, raw materials, services and sundry goods | 60/61 | €210,014 | €165,255 | -€44,759 | -21.3% |
| Remuneration, social security and pensions | 62 | €27,430 | €27,058 | -€372 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,779 | €2,953 | -€825 | -21.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €376 | - | -€376 | |
| Other operating charges | 640/8 | €774 | €1,143 | +€369 | +47.6% |
| Gross operating margin | 9900 | €127,428 | €54,717 | -€72,711 | -57.1% |
| Operating profit (loss) | 9901 | €95,069 | €23,563 | -€71,506 | -75.2% |
| Financial charges | 65/66B | €36 | - | -€36 | |
| Recurring financial charges | 65 | €36 | - | -€36 | |
| Profit (loss) for the period before taxes | 9903 | €95,033 | €23,563 | -€71,470 | -75.2% |
| Income taxes | 67/77 | €23,167 | €8,422 | -€14,745 | -63.6% |
| Profit (loss) for the period | 9904 | €71,865 | €15,140 | -€56,725 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,865 | €15,140 | -€56,725 | -78.9% |
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 30 October 2026 via checked.be.