Lirio Services: 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.
Lirio Services
Largest movements
- Cash +€29,319
up €29,319 (+98.5%), from €29,755 to €59,075
mainly Net result for the year (+€44,509) and Depreciation (+€1,536)
- Receivables within one year +€4,045
up €4,045 (+13.6%), from €29,652 to €33,697
of which Trade receivables: +€4,815
- Tangible fixed assets +€1,959
up €1,959 (+48.5%), from €4,041 to €6,000
of which Furniture and vehicles: +€2,859
- Current investments +€1,000
new in 2025: €1,000
- Reserves +€44,509
up €44,509 (+156%), from €28,461 to €72,970
- Trade debts -€9,773
down €9,773 (-83.2%), from €11,741 to €1,968
- Short-term financial debts +€1,155
up €1,155 (+38,614%), from €3 to €1,158
- Gross operating margin +€24,114
up €24,114 (+62.8%), from €38,378 to €62,492
- Taxes +€5,818
up €5,818 (+70.6%), from €8,244 to €14,062
- Financial charges +€1,203
up €1,203 (+209%), from €576 to €1,779
- Depreciation +€656
up €656 (+74.5%), from €881 to €1,536
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 | €63,566 | €99,864 | +€36,298 | +57.1% |
| Fixed assets | 21/28 | €4,041 | €6,000 | +€1,959 | +48.5% |
| Tangible fixed assets | 22/27 | €4,041 | €6,000 | +€1,959 | +48.5% |
| Plant, machinery and equipment | 23 | €2,976 | €2,076 | -€900 | -30.2% |
| Furniture and vehicles | 24 | €1,065 | €3,924 | +€2,859 | +269% |
| Current assets | 29/58 | €59,525 | €93,865 | +€34,340 | +57.7% |
| Amounts receivable within one year | 40/41 | €29,652 | €33,697 | +€4,045 | +13.6% |
| Trade receivables | 40 | €28,798 | €33,613 | +€4,815 | +16.7% |
| Other amounts receivable | 41 | €854 | €85 | -€769 | -90.1% |
| Current investments | 50/53 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €29,755 | €59,075 | +€29,319 | +98.5% |
| Deferred charges and accrued income | 490/1 | €117 | €92 | -€25 | -21.2% |
| Total equity and liabilities | 10/49 | €63,566 | €99,864 | +€36,298 | +57.1% |
| Equity | 10/15 | €30,961 | €75,470 | +€44,509 | +144% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,461 | €72,970 | +€44,509 | +156% |
| Distributable reserves | 133 | €28,461 | €72,970 | +€44,509 | +156% |
| Amounts payable | 17/49 | €32,605 | €24,394 | -€8,211 | -25.2% |
| Amounts payable within one year | 42/48 | €32,605 | €24,394 | -€8,211 | -25.2% |
| Financial debts | 43 | €3 | €1,158 | +€1,155 | +38,614% |
| Credit institutions | 430/8 | €3 | €1,158 | +€1,155 | +38,614% |
| Trade debts | 44 | €11,741 | €1,968 | -€9,773 | -83.2% |
| Suppliers | 440/4 | €11,741 | €1,968 | -€9,773 | -83.2% |
| Taxes, remuneration and social security | 45 | €20,862 | €21,086 | +€224 | +1.1% |
| Taxes | 450/3 | €18,602 | €21,086 | +€2,484 | +13.4% |
| Remuneration and social security | 454/9 | €2,260 | €0 | -€2,260 | -100% |
| Other amounts payable | 47/48 | - | €183 | +€183 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €881 | €1,536 | +€656 | +74.5% |
| Other operating charges | 640/8 | €244 | €607 | +€362 | +148% |
| Gross operating margin | 9900 | €38,378 | €62,492 | +€24,114 | +62.8% |
| Operating profit (loss) | 9901 | €37,253 | €60,349 | +€23,096 | +62.0% |
| Financial income | 75/76B | €28 | €1 | -€27 | -95.1% |
| Recurring financial income | 75 | €28 | €1 | -€27 | -95.1% |
| Financial charges | 65/66B | €576 | €1,779 | +€1,203 | +209% |
| Recurring financial charges | 65 | €576 | €1,779 | +€1,203 | +209% |
| Profit (loss) for the period before taxes | 9903 | €36,705 | €58,571 | +€21,867 | +59.6% |
| Income taxes | 67/77 | €8,244 | €14,062 | +€5,818 | +70.6% |
| Profit (loss) for the period | 9904 | €28,461 | €44,509 | +€16,049 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,461 | €44,509 | +€16,049 | +56.4% |
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 30 October 2026 via checked.be.