LULLABY: 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
LULLABY
NACE 73.300, Public relations and communication consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€12,982
2024 · €8,822+€4,161
Equity
€398,493
2024 · €385,510+€12,982
Cash
€65,220
2024 · €59,585+€5,635
Balance sheet total
€1.2m
2024 · €1.2m-€4,458
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€12,982
up €12,982 (+3.4%), from €380,510 to €393,493
Income statement
- Taxes -€3,724
down €3,724 (-46.3%), from €8,051 to €4,327
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
€8,822
Gross operating margin
+€225
Other operating charges
-€33
Financial charges
+€245
Taxes
+€3,724
Result 2025
€12,982
Cash bridge derived
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
+€14,642
Investment
€0
Financing
-€9,006
Cash 2024
€59,585
From operations (derived)
+€14,642
Net result for the year
+€12,982
Depreciation
+€7,943
Receivables within one year
+€2,188
Deferred charges and accrued income
-€38
Trade debts
-€687
Tax, wage and social debts
-€2,497
Other debts
-€5,249
Financing
-€9,006
Debts after one year
-€9,386
Current portion of long-term debt
+€380
Cash 2025
€65,220
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,173,807 | €1,169,350 | -€4,458 | -0.4% |
| Fixed assets | 21/28 | €851,746 | €843,803 | -€7,943 | -0.9% |
| Tangible fixed assets | 22/27 | €26,746 | €18,803 | -€7,943 | -29.7% |
| Furniture and vehicles | 24 | €26,746 | €18,803 | -€7,943 | -29.7% |
| Financial fixed assets | 28 | €825,000 | €825,000 | = | 0.0% |
| Current assets | 29/58 | €322,062 | €325,547 | +€3,486 | +1.1% |
| Amounts receivable within one year | 40/41 | €261,902 | €259,714 | -€2,188 | -0.8% |
| Trade receivables | 40 | €7,491 | €7,260 | -€231 | -3.1% |
| Other amounts receivable | 41 | €254,411 | €252,454 | -€1,957 | -0.8% |
| Cash at bank and in hand | 54/58 | €59,585 | €65,220 | +€5,635 | +9.5% |
| Deferred charges and accrued income | 490/1 | €575 | €612 | +€38 | +6.6% |
| Total equity and liabilities | 10/49 | €1,173,807 | €1,169,350 | -€4,458 | -0.4% |
| Equity | 10/15 | €385,510 | €398,493 | +€12,982 | +3.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €380,510 | €393,493 | +€12,982 | +3.4% |
| Distributable reserves | 133 | €380,510 | €393,493 | +€12,982 | +3.4% |
| Amounts payable | 17/49 | €788,297 | €770,857 | -€17,440 | -2.2% |
| Amounts payable after more than one year | 17 | €13,413 | €4,027 | -€9,386 | -70.0% |
| Financial debts | 170/4 | €13,413 | €4,027 | -€9,386 | -70.0% |
| Amounts payable within one year | 42/48 | €774,884 | €766,830 | -€8,054 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €9,006 | €9,386 | +€380 | +4.2% |
| Trade debts | 44 | €926 | €238 | -€687 | -74.3% |
| Suppliers | 440/4 | €926 | €238 | -€687 | -74.3% |
| Taxes, remuneration and social security | 45 | €6,132 | €3,635 | -€2,497 | -40.7% |
| Taxes | 450/3 | €3,632 | €3,635 | +€3 | +0.1% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €758,820 | €753,571 | -€5,249 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,943 | €7,943 | = | 0.0% |
| Other operating charges | 640/8 | €1,280 | €1,314 | +€33 | +2.6% |
| Gross operating margin | 9900 | €27,360 | €27,586 | +€225 | +0.8% |
| Operating profit (loss) | 9901 | €18,137 | €18,329 | +€192 | +1.1% |
| Financial charges | 65/66B | €1,264 | €1,019 | -€245 | -19.4% |
| Recurring financial charges | 65 | €1,264 | €1,019 | -€245 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €16,873 | €17,310 | +€437 | +2.6% |
| Income taxes | 67/77 | €8,051 | €4,327 | -€3,724 | -46.3% |
| Profit (loss) for the period | 9904 | €8,822 | €12,982 | +€4,161 | +47.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,822 | €12,982 | +€4,161 | +47.2% |
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 12 October 2026 via checked.be.