LYØ CONSULT: 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.
LYØ CONSULT
Largest movements
- Cash +€29,195
up €29,195 (+74.5%), from €39,188 to €68,382
mainly Net result for the year (+€29,976) and Accrued charges and deferred income (+€2,340)
- Receivables within one year +€2,255
up €2,255 (+16.8%), from €13,415 to €15,670
of which Trade receivables: +€3,960
- Tangible fixed assets -€1,200
down €1,200 (-42.2%), from €2,845 to €1,646
- Reserves +€29,976
up €29,976 (+68.9%), from €43,533 to €73,509
- Accrued charges and deferred income +€2,340
new in 2025: €2,340
- Trade debts -€1,000
down €1,000 (-100%), from €1,000 to €0
- Other debts -€892
down €892 (-30.6%), from €2,918 to €2,026
- Gross operating margin -€7,788
down €7,788 (-16.4%), from €47,593 to €39,805
- Taxes -€1,920
down €1,920 (-18.4%), from €10,446 to €8,526
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 | €55,448 | €85,697 | +€30,249 | +54.6% |
| Fixed assets | 21/28 | €2,845 | €1,646 | -€1,200 | -42.2% |
| Tangible fixed assets | 22/27 | €2,845 | €1,646 | -€1,200 | -42.2% |
| Furniture and vehicles | 24 | €2,845 | €1,646 | -€1,200 | -42.2% |
| Current assets | 29/58 | €52,602 | €84,052 | +€31,449 | +59.8% |
| Amounts receivable within one year | 40/41 | €13,415 | €15,670 | +€2,255 | +16.8% |
| Trade receivables | 40 | €11,710 | €15,670 | +€3,960 | +33.8% |
| Other amounts receivable | 41 | €1,705 | €0 | -€1,705 | -100% |
| Cash at bank and in hand | 54/58 | €39,188 | €68,382 | +€29,195 | +74.5% |
| Total equity and liabilities | 10/49 | €55,448 | €85,697 | +€30,249 | +54.6% |
| Equity | 10/15 | €44,533 | €74,509 | +€29,976 | +67.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,533 | €73,509 | +€29,976 | +68.9% |
| Distributable reserves | 133 | €43,533 | €73,509 | +€29,976 | +68.9% |
| Amounts payable | 17/49 | €10,915 | €11,188 | +€273 | +2.5% |
| Amounts payable within one year | 42/48 | €10,915 | €8,848 | -€2,067 | -18.9% |
| Trade debts | 44 | €1,000 | €0 | -€1,000 | -100% |
| Suppliers | 440/4 | €1,000 | €0 | -€1,000 | -100% |
| Taxes, remuneration and social security | 45 | €6,997 | €6,823 | -€175 | -2.5% |
| Taxes | 450/3 | €6,997 | €6,823 | -€175 | -2.5% |
| Other amounts payable | 47/48 | €2,918 | €2,026 | -€892 | -30.6% |
| Accrued charges and deferred income | 492/3 | - | €2,340 | +€2,340 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €1,200 | +€310 | +34.9% |
| Other operating charges | 640/8 | €57 | €66 | +€9 | +15.7% |
| Gross operating margin | 9900 | €47,593 | €39,805 | -€7,788 | -16.4% |
| Operating profit (loss) | 9901 | €46,647 | €38,539 | -€8,108 | -17.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €44 | €37 | -€7 | -15.6% |
| Recurring financial charges | 65 | €44 | €37 | -€7 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €46,604 | €38,502 | -€8,102 | -17.4% |
| Income taxes | 67/77 | €10,446 | €8,526 | -€1,920 | -18.4% |
| Profit (loss) for the period | 9904 | €36,158 | €29,976 | -€6,182 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,158 | €29,976 | -€6,182 | -17.1% |
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.