LYAS Management: 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.
LYAS Management
Largest movements
- Cash +€27,980
up €27,980 (+38.8%), from €72,104 to €100,084
mainly Other debts (+€58,014) and Net result for the year (+€57,587)
- Tangible fixed assets -€20,984
down €20,984 (-6.3%), from €333,491 to €312,507
of which Furniture and vehicles: -€11,462
- Other debts +€58,014
up €58,014 (+1,620%), from €3,582 to €61,596
- Reserves -€30,000
down €30,000 (-14.5%), from €207,250 to €177,250
- Debts after one year -€21,336
down €21,336 (-12.2%), from €175,506 to €154,170
- Tax, wage and social debts -€5,811
down €5,811 (-56.0%), from €10,369 to €4,558
- Gross operating margin +€4,134
up €4,134 (+4.1%), from €99,718 to €103,851
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 | €425,758 | €430,707 | +€4,949 | +1.2% |
| Fixed assets | 21/28 | €333,491 | €312,507 | -€20,984 | -6.3% |
| Tangible fixed assets | 22/27 | €333,491 | €312,507 | -€20,984 | -6.3% |
| Land and buildings | 22 | €303,738 | €296,832 | -€6,906 | -2.3% |
| Plant, machinery and equipment | 23 | €5,604 | €4,251 | -€1,354 | -24.2% |
| Furniture and vehicles | 24 | €14,102 | €2,640 | -€11,462 | -81.3% |
| Other tangible fixed assets | 26 | €10,047 | €8,784 | -€1,262 | -12.6% |
| Current assets | 29/58 | €92,267 | €118,200 | +€25,933 | +28.1% |
| Amounts receivable within one year | 40/41 | €19,735 | €17,700 | -€2,036 | -10.3% |
| Trade receivables | 40 | €16,705 | €17,039 | +€334 | +2.0% |
| Other amounts receivable | 41 | €3,030 | €660 | -€2,370 | -78.2% |
| Cash at bank and in hand | 54/58 | €72,104 | €100,084 | +€27,980 | +38.8% |
| Deferred charges and accrued income | 490/1 | €428 | €416 | -€12 | -2.7% |
| Total equity and liabilities | 10/49 | €425,758 | €430,707 | +€4,949 | +1.2% |
| Equity | 10/15 | €211,434 | €181,271 | -€30,163 | -14.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €207,250 | €177,250 | -€30,000 | -14.5% |
| Distributable reserves | 133 | €207,250 | €177,250 | -€30,000 | -14.5% |
| Profit (loss) carried forward | 14 | €184 | €21 | -€163 | -88.8% |
| Amounts payable | 17/49 | €214,325 | €249,437 | +€35,112 | +16.4% |
| Amounts payable after more than one year | 17 | €175,506 | €154,170 | -€21,336 | -12.2% |
| Financial debts | 170/4 | €175,506 | €154,170 | -€21,336 | -12.2% |
| Amounts payable within one year | 42/48 | €35,008 | €91,046 | +€56,038 | +160% |
| Current portion of amounts payable after more than one year | 42 | €20,512 | €21,336 | +€824 | +4.0% |
| Trade debts | 44 | €545 | €3,556 | +€3,011 | +553% |
| Suppliers | 440/4 | €545 | €3,556 | +€3,011 | +553% |
| Taxes, remuneration and social security | 45 | €10,369 | €4,558 | -€5,811 | -56.0% |
| Taxes | 450/3 | €10,369 | €4,558 | -€5,811 | -56.0% |
| Other amounts payable | 47/48 | €3,582 | €61,596 | +€58,014 | +1,620% |
| Accrued charges and deferred income | 492/3 | €3,812 | €4,221 | +€410 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,916 | €20,984 | +€67 | +0.3% |
| Other operating charges | 640/8 | €2,001 | €2,721 | +€721 | +36.0% |
| Gross operating margin | 9900 | €99,718 | €103,851 | +€4,134 | +4.1% |
| Operating profit (loss) | 9901 | €76,800 | €80,146 | +€3,346 | +4.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €8,322 | €7,501 | -€820 | -9.9% |
| Recurring financial charges | 65 | €8,322 | €7,501 | -€820 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €68,479 | €72,645 | +€4,165 | +6.1% |
| Income taxes | 67/77 | €14,470 | €15,058 | +€588 | +4.1% |
| Profit (loss) for the period | 9904 | €54,010 | €57,587 | +€3,577 | +6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,010 | €57,587 | +€3,577 | +6.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.