LILY'S: 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.
What changed
LILY'S
NACE 56.111, Full-service restaurants
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€192,438
2024 · -€104,358-€88,080
Equity
-€581,598
2024 · -€351,254-€230,344
Cash
€326,338
2024 · €322,936+€3,403
Balance sheet total
€1.4m
2024 · €1.7m-€262,470
Largest movements
Assets
- Tangible fixed assets -€267,356
down €267,356 (-23.4%), from €1.1m to €875,251
of which Plant, machinery and equipment: -€142,169
Equity and liabilities
- Profit (loss) carried forward -€192,438
down €192,438 (-34.1%), from -€563,882 to -€756,319
- Debts after one year -€84,503
down €84,503 (-27.9%), from €302,572 to €218,069
- Trade debts +€57,323
up €57,323 (+22.8%), from €251,819 to €309,142
- Investment grants -€37,906
down €37,906 (-19.9%), from €190,247 to €152,341
- Advances received +€18,815
up €18,815 (+77.8%), from €24,180 to €42,995
Income statement
- Gross operating margin -€402,247
down €402,247 (-22.7%), from €1.8m to €1.4m
- Staff costs -€298,874
down €298,874 (-19.3%), from €1.5m to €1.2m
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.
Result 2024
-€104,358
Gross operating margin
-€402,247
Staff costs
+€298,874
Depreciation
-€6,958
Other operating charges
+€14,235
Financial income
-€35
Financial charges
+€8,052
Result 2025
-€192,438
raises the resultlowers the result
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.
From operations
+€179,578
Investment
-€47,965
Financing
-€128,210
Cash 2024
€322,936
From operations (derived)
+€179,578
Net result for the year
-€192,438
Depreciation
+€317,411
Stocks and contracts
+€9,361
Receivables within one year
-€13,898
Deferred charges and accrued income
+€965
Trade debts
+€57,323
Tax, wage and social debts
-€18,247
Advances received
+€18,815
Other debts
+€287
Investment (derived)
-€47,965
Investment in fixed assets (net)
-€47,965
Financing
-€128,210
Debts after one year
-€84,503
Current portion of long-term debt
-€5,801
Contributions, distributions and other
-€37,906
Cash 2025
€326,338
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,651,750 | €1,389,280 | -€262,470 | -15.9% |
| Fixed assets | 21/28 | €1,153,128 | €883,683 | -€269,446 | -23.4% |
| Intangible fixed assets | 21 | €10,162 | €8,072 | -€2,090 | -20.6% |
| Tangible fixed assets | 22/27 | €1,142,607 | €875,251 | -€267,356 | -23.4% |
| Plant, machinery and equipment | 23 | €663,221 | €521,052 | -€142,169 | -21.4% |
| Furniture and vehicles | 24 | €479,386 | €354,199 | -€125,187 | -26.1% |
| Financial fixed assets | 28 | €360 | €360 | = | 0.0% |
| Current assets | 29/58 | €498,622 | €505,597 | +€6,976 | +1.4% |
| Stocks and contracts in progress | 3 | €95,089 | €85,728 | -€9,361 | -9.8% |
| Stocks | 30/36 | €95,089 | €85,728 | -€9,361 | -9.8% |
| Amounts receivable within one year | 40/41 | €44,284 | €58,183 | +€13,898 | +31.4% |
| Trade receivables | 40 | €37,664 | €23,449 | -€14,215 | -37.7% |
| Other amounts receivable | 41 | €6,620 | €34,734 | +€28,114 | +425% |
| Cash at bank and in hand | 54/58 | €322,936 | €326,338 | +€3,403 | +1.1% |
| Deferred charges and accrued income | 490/1 | €36,313 | €35,349 | -€965 | -2.7% |
| Total equity and liabilities | 10/49 | €1,651,750 | €1,389,280 | -€262,470 | -15.9% |
| Equity | 10/15 | -€351,254 | -€581,598 | -€230,344 | -65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,780 | €3,780 | = | 0.0% |
| Distributable reserves | 133 | €3,780 | €3,780 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€563,882 | -€756,319 | -€192,438 | -34.1% |
| Investment grants | 15 | €190,247 | €152,341 | -€37,906 | -19.9% |
| Amounts payable | 17/49 | €2,003,005 | €1,970,878 | -€32,126 | -1.6% |
| Amounts payable after more than one year | 17 | €302,572 | €218,069 | -€84,503 | -27.9% |
| Financial debts | 170/4 | €302,572 | €218,069 | -€84,503 | -27.9% |
| Amounts payable within one year | 42/48 | €1,700,432 | €1,752,809 | +€52,377 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €96,213 | €90,412 | -€5,801 | -6.0% |
| Trade debts | 44 | €251,819 | €309,142 | +€57,323 | +22.8% |
| Suppliers | 440/4 | €251,819 | €309,142 | +€57,323 | +22.8% |
| Advances received on contracts in progress | 46 | €24,180 | €42,995 | +€18,815 | +77.8% |
| Taxes, remuneration and social security | 45 | €178,220 | €159,973 | -€18,247 | -10.2% |
| Taxes | 450/3 | €34,388 | €30,713 | -€3,675 | -10.7% |
| Remuneration and social security | 454/9 | €143,832 | €129,261 | -€14,571 | -10.1% |
| Other amounts payable | 47/48 | €1,150,000 | €1,150,287 | +€287 | 0.0% |
| Remuneration, social security and pensions | 62 | €1,545,051 | €1,246,177 | -€298,874 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €310,453 | €317,411 | +€6,958 | +2.2% |
| Other operating charges | 640/8 | €18,264 | €4,029 | -€14,235 | -77.9% |
| Gross operating margin | 9900 | €1,771,196 | €1,368,948 | -€402,247 | -22.7% |
| Operating profit (loss) | 9901 | -€102,572 | -€198,669 | -€96,096 | -93.7% |
| Financial income | 75/76B | €37,966 | €37,931 | -€35 | -0.1% |
| Recurring financial income | 75 | €37,966 | €37,931 | -€35 | -0.1% |
| Financial charges | 65/66B | €39,751 | €31,700 | -€8,052 | -20.3% |
| Recurring financial charges | 65 | €39,751 | €31,700 | -€8,052 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€104,358 | -€192,438 | -€88,080 | -84.4% |
| Profit (loss) for the period | 9904 | -€104,358 | -€192,438 | -€88,080 | -84.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,358 | -€192,438 | -€88,080 | -84.4% |
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 27 October 2026 via checked.be.