Lyande: 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.
Lyande
Largest movements
- Cash +€8,294
up €8,294 (+92.7%), from €8,948 to €17,242
mainly Trade debts (+€5,923) and Depreciation (+€4,948)
- Tangible fixed assets -€7,366
down €7,366 (-64.0%), from €11,516 to €4,150
of which Plant, machinery and equipment: -€5,838
- Receivables within one year +€480
up €480 (+13.8%), from €3,469 to €3,949
of which Trade receivables: +€305
- Trade debts +€5,923
up €5,923 (+819.7%), from €723 to €6,646
- Other debts -€4,459
down €4,459 (-17.2%), from €25,896 to €21,437
- Profit (loss) carried forward -€1,191
down €1,191 (-4.6%), from -€25,654 to -€26,844
- Advances received +€949
new in 2025: €949
- Tax, wage and social debts +€312
up €312 (+24.4%), from €1,276 to €1,588
- Gross operating margin +€7,984
up €7,984 (+194.5%), from €4,105 to €12,089
- Other operating charges +€1,519
up €1,519 (+66.8%), from €2,275 to €3,795
- Taxes +€686
up €686 (+75.5%), from €908 to €1,594
- Financial income +€459
up €459 (+147.9%), from €310 to €769
- Depreciation -€233
down €233 (-4.5%), from €5,181 to €4,948
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 | €29,051 | €30,584 | +€1,533 | +5.3% |
| Fixed assets | 21/28 | €14,816 | €7,450 | -€7,366 | -49.7% |
| Tangible fixed assets | 22/27 | €11,516 | €4,150 | -€7,366 | -64.0% |
| Plant, machinery and equipment | 23 | €6,855 | €1,017 | -€5,838 | -85.2% |
| Furniture and vehicles | 24 | €4,661 | €3,134 | -€1,528 | -32.8% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €14,235 | €23,134 | +€8,899 | +62.5% |
| Amounts receivable within one year | 40/41 | €3,469 | €3,949 | +€480 | +13.8% |
| Trade receivables | 40 | €3,447 | €3,752 | +€305 | +8.8% |
| Other amounts receivable | 41 | €22 | €197 | +€175 | +794.1% |
| Cash at bank and in hand | 54/58 | €8,948 | €17,242 | +€8,294 | +92.7% |
| Deferred charges and accrued income | 490/1 | €1,817 | €1,943 | +€125 | +6.9% |
| Total equity and liabilities | 10/49 | €29,051 | €30,584 | +€1,533 | +5.3% |
| Equity | 10/15 | €1,157 | -€34 | -€1,191 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,610 | €20,610 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,654 | -€26,844 | -€1,191 | -4.6% |
| Amounts payable | 17/49 | €27,894 | €30,619 | +€2,724 | +9.8% |
| Amounts payable within one year | 42/48 | €27,894 | €30,619 | +€2,724 | +9.8% |
| Trade debts | 44 | €723 | €6,646 | +€5,923 | +819.7% |
| Suppliers | 440/4 | €723 | €6,646 | +€5,923 | +819.7% |
| Advances received on contracts in progress | 46 | - | €949 | +€949 | |
| Taxes, remuneration and social security | 45 | €1,276 | €1,588 | +€312 | +24.4% |
| Taxes | 450/3 | €1,276 | €1,588 | +€312 | +24.4% |
| Other amounts payable | 47/48 | €25,896 | €21,437 | -€4,459 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,181 | €4,948 | -€233 | -4.5% |
| Other operating charges | 640/8 | €2,275 | €3,795 | +€1,519 | +66.8% |
| Non-recurring operating charges | 66A | - | €3,519 | +€3,519 | |
| Gross operating margin | 9900 | €4,105 | €12,089 | +€7,984 | +194.5% |
| Operating profit (loss) | 9901 | -€3,352 | -€173 | +€3,179 | +94.8% |
| Financial income | 75/76B | €310 | €769 | +€459 | +147.9% |
| Recurring financial income | 75 | €310 | €769 | +€459 | +147.9% |
| Financial charges | 65/66B | €411 | €193 | -€218 | -53.1% |
| Recurring financial charges | 65 | €411 | €193 | -€218 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,453 | €403 | +€3,856 | |
| Income taxes | 67/77 | €908 | €1,594 | +€686 | +75.5% |
| Profit (loss) for the period | 9904 | -€4,361 | -€1,191 | +€3,170 | +72.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,361 | -€1,191 | +€3,170 | +72.7% |
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 3 October 2026 via checked.be.