LILYA: 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.
LILYA
Largest movements
- Receivables within one year +€16,919
up €16,919 (+95.1%), from €17,797 to €34,717
of which Other amounts receivable: +€16,549
- Tangible fixed assets +€6,770
up €6,770 (+1,302%), from €520 to €7,290
of which Other tangible fixed assets: +€7,290
- Cash +€4,178
up €4,178 (+42.0%), from €9,939 to €14,117
mainly Net result for the year (+€32,064) and Stocks and contracts (+€3,973)
- Stocks and contracts -€3,973
down €3,973 (-69.4%), from €5,724 to €1,752
- Profit (loss) carried forward +€32,064
up €32,064, from -€6,688 to €25,376
- Tax, wage and social debts -€5,186
down €5,186 (-26.3%), from €19,723 to €14,537
of which Remuneration and social security: -€5,533
- Trade debts -€2,729
down €2,729 (-56.0%), from €4,876 to €2,147
- Staff costs -€21,615
down €21,615 (-39.1%), from €55,248 to €33,634
- Other operating charges -€14,408
down €14,408 (-91.3%), from €15,776 to €1,368
- Gross operating margin +€10,253
up €10,253 (+16.3%), from €62,825 to €73,078
- Taxes -€892
down €892 (-16.7%), from €5,341 to €4,449
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 | €36,512 | €60,660 | +€24,148 | +66.1% |
| Fixed assets | 21/28 | €1,570 | €8,340 | +€6,770 | +431% |
| Tangible fixed assets | 22/27 | €520 | €7,290 | +€6,770 | +1,302% |
| Plant, machinery and equipment | 23 | €222 | - | -€222 | |
| Furniture and vehicles | 24 | €298 | - | -€298 | |
| Other tangible fixed assets | 26 | - | €7,290 | +€7,290 | |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €34,942 | €52,320 | +€17,378 | +49.7% |
| Stocks and contracts in progress | 3 | €5,724 | €1,752 | -€3,973 | -69.4% |
| Stocks | 30/36 | €5,724 | €1,752 | -€3,973 | -69.4% |
| Amounts receivable within one year | 40/41 | €17,797 | €34,717 | +€16,919 | +95.1% |
| Trade receivables | 40 | €433 | €803 | +€370 | +85.5% |
| Other amounts receivable | 41 | €17,364 | €33,914 | +€16,549 | +95.3% |
| Cash at bank and in hand | 54/58 | €9,939 | €14,117 | +€4,178 | +42.0% |
| Deferred charges and accrued income | 490/1 | €1,481 | €1,735 | +€254 | +17.1% |
| Total equity and liabilities | 10/49 | €36,512 | €60,660 | +€24,148 | +66.1% |
| Equity | 10/15 | €11,912 | €43,976 | +€32,064 | +269% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,688 | €25,376 | +€32,064 | |
| Amounts payable | 17/49 | €24,600 | €16,684 | -€7,915 | -32.2% |
| Amounts payable within one year | 42/48 | €24,600 | €16,684 | -€7,915 | -32.2% |
| Trade debts | 44 | €4,876 | €2,147 | -€2,729 | -56.0% |
| Suppliers | 440/4 | €4,876 | €2,147 | -€2,729 | -56.0% |
| Taxes, remuneration and social security | 45 | €19,723 | €14,537 | -€5,186 | -26.3% |
| Taxes | 450/3 | €6,998 | €7,345 | +€347 | +5.0% |
| Remuneration and social security | 454/9 | €12,725 | €7,192 | -€5,533 | -43.5% |
| Remuneration, social security and pensions | 62 | €55,248 | €33,634 | -€21,615 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,330 | +€212 | +19.0% |
| Other operating charges | 640/8 | €15,776 | €1,368 | -€14,408 | -91.3% |
| Gross operating margin | 9900 | €62,825 | €73,078 | +€10,253 | +16.3% |
| Operating profit (loss) | 9901 | -€9,316 | €36,746 | +€46,063 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €200 | €239 | +€39 | +19.6% |
| Recurring financial charges | 65 | €200 | €239 | +€39 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,516 | €36,513 | +€46,029 | |
| Income taxes | 67/77 | €5,341 | €4,449 | -€892 | -16.7% |
| Profit (loss) for the period | 9904 | -€14,857 | €32,064 | +€46,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,857 | €32,064 | +€46,921 |
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 17 October 2026 via checked.be.