LYAM: what changed
Two fiscal 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.
LYAM
Largest movements
- Tangible fixed assets -€1,503
down €1,503 (-39.8%), from €3,776 to €2,273
- Cash +€117
up €117 (+194.0%), from €60 to €177
mainly Trade debts (+€2,793) and Depreciation (+€1,503)
- Trade debts +€2,793
up €2,793 (+8.3%), from €33,540 to €36,333
- Tax, wage and social debts -€2,308
down €2,308 (-58.0%), from €3,980 to €1,673
- Profit (loss) carried forward -€1,057
down €1,057 (-0.3%), from -€336,468 to -€337,525
- Other debts -€834
down €834 (-0.3%), from €303,054 to €302,220
- Financial charges -€1,786
down €1,786 (-81.9%), from €2,182 to €395
- Other operating charges +€1,637
up €1,637 (+129.4%), from €1,265 to €2,902
- Gross operating margin +€838
up €838 (+28.8%), from €2,905 to €3,743
- Taxes -€79
no longer reported in 2025 (was €79)
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,306 | €8,901 | -€1,406 | -13.6% |
| Fixed assets | 21/28 | €4,576 | €3,073 | -€1,503 | -32.8% |
| Tangible fixed assets | 22/27 | €3,776 | €2,273 | -€1,503 | -39.8% |
| Furniture and vehicles | 24 | €3,776 | €2,273 | -€1,503 | -39.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €5,731 | €5,828 | +€97 | +1.7% |
| Amounts receivable within one year | 40/41 | €4,990 | €4,990 | = | 0.0% |
| Trade receivables | 40 | €4,990 | €4,990 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60 | €177 | +€117 | +194.0% |
| Deferred charges and accrued income | 490/1 | €681 | €661 | -€20 | -2.9% |
| Total equity and liabilities | 10/49 | €10,306 | €8,901 | -€1,406 | -13.6% |
| Equity | 10/15 | -€330,268 | -€331,325 | -€1,057 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€336,468 | -€337,525 | -€1,057 | -0.3% |
| Amounts payable | 17/49 | €340,574 | €340,226 | -€349 | -0.1% |
| Amounts payable within one year | 42/48 | €340,574 | €340,226 | -€349 | -0.1% |
| Trade debts | 44 | €33,540 | €36,333 | +€2,793 | +8.3% |
| Suppliers | 440/4 | €33,540 | €36,333 | +€2,793 | +8.3% |
| Taxes, remuneration and social security | 45 | €3,980 | €1,673 | -€2,308 | -58.0% |
| Taxes | 450/3 | €3,980 | €1,673 | -€2,308 | -58.0% |
| Other amounts payable | 47/48 | €303,054 | €302,220 | -€834 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,503 | €1,503 | = | 0.0% |
| Other operating charges | 640/8 | €1,265 | €2,902 | +€1,637 | +129.4% |
| Gross operating margin | 9900 | €2,905 | €3,743 | +€838 | +28.8% |
| Operating profit (loss) | 9901 | €137 | -€662 | -€799 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,182 | €395 | -€1,786 | -81.9% |
| Recurring financial charges | 65 | €2,182 | €395 | -€1,786 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,044 | -€1,057 | +€988 | +48.3% |
| Income taxes | 67/77 | €79 | - | -€79 | |
| Profit (loss) for the period | 9904 | -€2,124 | -€1,057 | +€1,067 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,124 | -€1,057 | +€1,067 | +50.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.