LMYU: 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.
LMYU
Largest movements
- Receivables within one year +€22,991
up €22,991 (+74.0%), from €31,052 to €54,043
of which Trade receivables: +€22,184
- Tangible fixed assets -€20,569
down €20,569 (-43.8%), from €46,975 to €26,407
of which Furniture and vehicles: -€19,150
- Cash +€7,842
up €7,842 (+26.2%), from €29,938 to €37,781
mainly Net result for the year (+€38,004) and Depreciation (+€23,057)
- Trade debts -€42,542
down €42,542 (-84.7%), from €50,242 to €7,700
- Profit (loss) carried forward +€38,004
up €38,004 (+173%), from €21,972 to €59,976
- Tax, wage and social debts +€18,763
up €18,763 (+449%), from €4,175 to €22,939
of which Remuneration and social security: +€12,720
- Current portion of long-term debt -€5,469
no longer reported in 2025 (was €5,469)
- Other debts +€1,517
up €1,517 (+24.6%), from €6,154 to €7,671
- Gross operating margin +€6,260
up €6,260 (+8.7%), from €72,193 to €78,453
- Other operating charges +€4,657
up €4,657 (+838%), from €556 to €5,213
- Taxes +€3,750
up €3,750 (+47.1%), from €7,968 to €11,718
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 | €108,473 | €118,746 | +€10,273 | +9.5% |
| Fixed assets | 21/28 | €47,015 | €26,447 | -€20,569 | -43.7% |
| Tangible fixed assets | 22/27 | €46,975 | €26,407 | -€20,569 | -43.8% |
| Land and buildings | 22 | €6,296 | €5,564 | -€732 | -11.6% |
| Plant, machinery and equipment | 23 | €1,679 | €1,346 | -€333 | -19.8% |
| Furniture and vehicles | 24 | €37,137 | €17,986 | -€19,150 | -51.6% |
| Other tangible fixed assets | 26 | €1,864 | €1,511 | -€353 | -18.9% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €61,457 | €92,299 | +€30,842 | +50.2% |
| Amounts receivable within one year | 40/41 | €31,052 | €54,043 | +€22,991 | +74.0% |
| Trade receivables | 40 | €31,052 | €53,236 | +€22,184 | +71.4% |
| Other amounts receivable | 41 | - | €807 | +€807 | |
| Cash at bank and in hand | 54/58 | €29,938 | €37,781 | +€7,842 | +26.2% |
| Deferred charges and accrued income | 490/1 | €467 | €475 | +€8 | +1.8% |
| Total equity and liabilities | 10/49 | €108,473 | €118,746 | +€10,273 | +9.5% |
| Equity | 10/15 | €42,432 | €80,436 | +€38,004 | +89.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,972 | €59,976 | +€38,004 | +173% |
| Amounts payable | 17/49 | €66,040 | €38,309 | -€27,731 | -42.0% |
| Amounts payable within one year | 42/48 | €66,040 | €38,309 | -€27,731 | -42.0% |
| Current portion of amounts payable after more than one year | 42 | €5,469 | - | -€5,469 | |
| Trade debts | 44 | €50,242 | €7,700 | -€42,542 | -84.7% |
| Suppliers | 440/4 | €50,242 | €7,700 | -€42,542 | -84.7% |
| Taxes, remuneration and social security | 45 | €4,175 | €22,939 | +€18,763 | +449% |
| Taxes | 450/3 | €4,175 | €10,218 | +€6,043 | +145% |
| Remuneration and social security | 454/9 | - | €12,720 | +€12,720 | |
| Other amounts payable | 47/48 | €6,154 | €7,671 | +€1,517 | +24.6% |
| Non-recurring operating income | 76A | - | €1,437 | +€1,437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,202 | €23,057 | -€145 | -0.6% |
| Other operating charges | 640/8 | €556 | €5,213 | +€4,657 | +838% |
| Gross operating margin | 9900 | €72,193 | €78,453 | +€6,260 | +8.7% |
| Operating profit (loss) | 9901 | €48,435 | €50,182 | +€1,747 | +3.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €469 | €460 | -€10 | -2.0% |
| Recurring financial charges | 65 | €469 | €460 | -€10 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €47,966 | €49,722 | +€1,757 | +3.7% |
| Income taxes | 67/77 | €7,968 | €11,718 | +€3,750 | +47.1% |
| Profit (loss) for the period | 9904 | €39,998 | €38,004 | -€1,993 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,998 | €38,004 | -€1,993 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.