LYCALIS: 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.
LYCALIS
Largest movements
- Cash -€89,153
down €89,153 (-14.0%), from €637,832 to €548,679
mainly Contributions, distributions and other (-€120,000) and Investment in fixed assets (net) (-€36,651)
- Receivables within one year -€34,511
down €34,511 (-34.1%), from €101,237 to €66,727
of which Trade receivables: -€39,103
- Tangible fixed assets +€29,365
up €29,365 (+907.0%), from €3,237 to €32,602
of which Furniture and vehicles: +€29,878
- Reserves -€78,404
down €78,404 (-8.4%), from €928,395 to €849,991
- Tax, wage and social debts -€14,644
down €14,644 (-66.4%), from €22,044 to €7,400
- Gross operating margin -€87,383
down €87,383 (-68.4%), from €127,829 to €40,446
- Taxes -€32,069
down €32,069 (-72.6%), from €44,188 to €12,119
- Financial income +€20,768
up €20,768 (+353.8%), from €5,870 to €26,639
- Depreciation +€5,481
up €5,481 (+308.7%), from €1,776 to €7,257
- Financial charges +€3,562
up €3,562 (+2336.1%), from €152 to €3,715
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 | €1,028,232 | €933,338 | -€94,895 | -9.2% |
| Fixed assets | 21/28 | €8,163 | €37,558 | +€29,394 | +360.1% |
| Tangible fixed assets | 22/27 | €3,237 | €32,602 | +€29,365 | +907.0% |
| Furniture and vehicles | 24 | €2,604 | €32,483 | +€29,878 | +1147.2% |
| Other tangible fixed assets | 26 | €633 | €120 | -€513 | -81.1% |
| Financial fixed assets | 28 | €4,926 | €4,955 | +€29 | +0.6% |
| Current assets | 29/58 | €1,020,069 | €895,780 | -€124,289 | -12.2% |
| Amounts receivable within one year | 40/41 | €101,237 | €66,727 | -€34,511 | -34.1% |
| Trade receivables | 40 | €100,757 | €61,655 | -€39,103 | -38.8% |
| Other amounts receivable | 41 | €480 | €5,072 | +€4,592 | +956.3% |
| Current investments | 50/53 | €277,266 | €276,763 | -€503 | -0.2% |
| Cash at bank and in hand | 54/58 | €637,832 | €548,679 | -€89,153 | -14.0% |
| Deferred charges and accrued income | 490/1 | €3,734 | €3,612 | -€122 | -3.3% |
| Total equity and liabilities | 10/49 | €1,028,232 | €933,338 | -€94,895 | -9.2% |
| Equity | 10/15 | €999,241 | €920,837 | -€78,404 | -7.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €928,395 | €849,991 | -€78,404 | -8.4% |
| Distributable reserves | 133 | €928,395 | €849,991 | -€78,404 | -8.4% |
| Profit (loss) carried forward | 14 | €64,646 | €64,646 | = | 0.0% |
| Amounts payable | 17/49 | €28,992 | €12,501 | -€16,491 | -56.9% |
| Amounts payable within one year | 42/48 | €28,992 | €12,501 | -€16,491 | -56.9% |
| Trade debts | 44 | €2,510 | €746 | -€1,765 | -70.3% |
| Suppliers | 440/4 | €2,510 | €746 | -€1,765 | -70.3% |
| Taxes, remuneration and social security | 45 | €22,044 | €7,400 | -€14,644 | -66.4% |
| Taxes | 450/3 | €22,044 | €7,400 | -€14,644 | -66.4% |
| Other amounts payable | 47/48 | €4,437 | €4,356 | -€82 | -1.8% |
| Non-recurring operating income | 76A | - | €4,205 | +€4,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,776 | €7,257 | +€5,481 | +308.7% |
| Other operating charges | 640/8 | €887 | €2,398 | +€1,510 | +170.2% |
| Gross operating margin | 9900 | €127,829 | €40,446 | -€87,383 | -68.4% |
| Operating profit (loss) | 9901 | €125,166 | €30,792 | -€94,375 | -75.4% |
| Financial income | 75/76B | €5,870 | €26,639 | +€20,768 | +353.8% |
| Recurring financial income | 75 | €5,870 | €26,639 | +€20,768 | +353.8% |
| Financial charges | 65/66B | €152 | €3,715 | +€3,562 | +2336.1% |
| Recurring financial charges | 65 | €152 | €3,715 | +€3,562 | +2336.1% |
| Profit (loss) for the period before taxes | 9903 | €130,884 | €53,715 | -€77,169 | -59.0% |
| Income taxes | 67/77 | €44,188 | €12,119 | -€32,069 | -72.6% |
| Profit (loss) for the period | 9904 | €86,696 | €41,596 | -€45,100 | -52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €86,696 | €41,596 | -€45,100 | -52.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.