Lyaks: 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.
Lyaks
Largest movements
- Cash +€1,982
up €1,982 (+14.9%), from €13,295 to €15,277
mainly Net result for the year (+€6,931) and Depreciation (+€1,847)
- Deferred charges and accrued income -€806
down €806 (-41.4%), from €1,948 to €1,142
- Receivables within one year -€552
down €552 (-6.1%), from €9,010 to €8,458
of which Other amounts receivable: -€332
- Profit (loss) carried forward +€6,931
up €6,931 (+46.4%), from €14,925 to €21,856
- Other debts -€6,099
down €6,099 (-74.6%), from €8,171 to €2,072
- Trade debts -€1,393
down €1,393 (-35.9%), from €3,875 to €2,483
- Tax, wage and social debts +€1,095
up €1,095 (+59.2%), from €1,850 to €2,946
- Gross operating margin +€9,618
up €9,618 (+171%), from €5,610 to €15,229
- Taxes +€2,095
up €2,095 (+246%), from €850 to €2,946
- Depreciation +€939
up €939 (+103%), from €909 to €1,847
- Other operating charges +€644
up €644 (+76.1%), from €846 to €1,490
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 | €32,026 | €32,556 | +€530 | +1.7% |
| Fixed assets | 21/28 | €7,773 | €7,679 | -€94 | -1.2% |
| Tangible fixed assets | 22/27 | €7,773 | €7,679 | -€94 | -1.2% |
| Land and buildings | 22 | €4,473 | €3,973 | -€500 | -11.2% |
| Plant, machinery and equipment | 23 | - | €673 | +€673 | |
| Furniture and vehicles | 24 | €3,300 | €3,033 | -€267 | -8.1% |
| Current assets | 29/58 | €24,254 | €24,877 | +€624 | +2.6% |
| Amounts receivable within one year | 40/41 | €9,010 | €8,458 | -€552 | -6.1% |
| Trade receivables | 40 | €8,416 | €8,196 | -€220 | -2.6% |
| Other amounts receivable | 41 | €595 | €262 | -€332 | -55.9% |
| Cash at bank and in hand | 54/58 | €13,295 | €15,277 | +€1,982 | +14.9% |
| Deferred charges and accrued income | 490/1 | €1,948 | €1,142 | -€806 | -41.4% |
| Total equity and liabilities | 10/49 | €32,026 | €32,556 | +€530 | +1.7% |
| Equity | 10/15 | €17,925 | €24,856 | +€6,931 | +38.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,925 | €21,856 | +€6,931 | +46.4% |
| Amounts payable | 17/49 | €14,102 | €7,700 | -€6,401 | -45.4% |
| Amounts payable within one year | 42/48 | €13,902 | €7,500 | -€6,401 | -46.0% |
| Financial debts | 43 | €5 | - | -€5 | |
| Credit institutions | 430/8 | €5 | - | -€5 | |
| Trade debts | 44 | €3,875 | €2,483 | -€1,393 | -35.9% |
| Suppliers | 440/4 | €3,875 | €2,483 | -€1,393 | -35.9% |
| Taxes, remuneration and social security | 45 | €1,850 | €2,946 | +€1,095 | +59.2% |
| Taxes | 450/3 | €1,850 | €2,946 | +€1,095 | +59.2% |
| Other amounts payable | 47/48 | €8,171 | €2,072 | -€6,099 | -74.6% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €909 | €1,847 | +€939 | +103% |
| Other operating charges | 640/8 | €846 | €1,490 | +€644 | +76.1% |
| Gross operating margin | 9900 | €5,610 | €15,229 | +€9,618 | +171% |
| Operating profit (loss) | 9901 | €3,856 | €11,891 | +€8,035 | +208% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €2,179 | €2,044 | -€136 | -6.2% |
| Recurring financial charges | 65 | €2,179 | €2,044 | -€136 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,676 | €9,877 | +€8,201 | +489% |
| Income taxes | 67/77 | €850 | €2,946 | +€2,095 | +246% |
| Profit (loss) for the period | 9904 | €826 | €6,931 | +€6,106 | +739% |
| Profit (loss) for the period to be appropriated | 9905 | €826 | €6,931 | +€6,106 | +739% |
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 26 October 2026 via checked.be.