LYDE: 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.
LYDE
Largest movements
- Tangible fixed assets -€39,584
down €39,584 (-23.0%), from €171,938 to €132,354
of which Furniture and vehicles: -€25,622
- Stocks and contracts +€13,493
new in 2025: €13,493
- Profit (loss) carried forward -€19,434
down €19,434 (-15.4%), from €126,017 to €106,583
- Debts after one year -€10,447
down €10,447 (-15.6%), from €66,927 to €56,480
- Trade debts +€5,227
up €5,227 (+92.2%), from €5,668 to €10,895
- Gross operating margin +€18,961
up €18,961 (+63.8%), from -€29,703 to -€10,742
- Depreciation -€17,642
down €17,642 (-49.2%), from €35,823 to €18,181
- Financial income +€10,711
up €10,711 (+450%), from €2,379 to €13,090
of which Non-recurring financial income: +€11,888
- Other operating charges -€986
down €986 (-53.3%), from €1,849 to €864
- Staff costs -€571
down €571 (-53.6%), from €1,066 to €494
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 | €350,064 | €325,824 | -€24,239 | -6.9% |
| Fixed assets | 21/28 | €171,963 | €132,379 | -€39,584 | -23.0% |
| Tangible fixed assets | 22/27 | €171,938 | €132,354 | -€39,584 | -23.0% |
| Land and buildings | 22 | €136,716 | €123,852 | -€12,864 | -9.4% |
| Plant, machinery and equipment | 23 | €4,719 | €3,620 | -€1,099 | -23.3% |
| Furniture and vehicles | 24 | €30,504 | €4,882 | -€25,622 | -84.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €178,100 | €193,445 | +€15,345 | +8.6% |
| Amounts receivable after more than one year | 29 | €33,250 | €33,250 | = | 0.0% |
| Other amounts receivable | 291 | €33,250 | €33,250 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €13,493 | +€13,493 | |
| Stocks | 30/36 | - | €13,493 | +€13,493 | |
| Amounts receivable within one year | 40/41 | €35,386 | €36,450 | +€1,064 | +3.0% |
| Trade receivables | 40 | €12,374 | €16,617 | +€4,243 | +34.3% |
| Other amounts receivable | 41 | €23,012 | €19,833 | -€3,180 | -13.8% |
| Cash at bank and in hand | 54/58 | €106,183 | €106,788 | +€605 | +0.6% |
| Deferred charges and accrued income | 490/1 | €3,281 | €3,464 | +€183 | +5.6% |
| Total equity and liabilities | 10/49 | €350,064 | €325,824 | -€24,239 | -6.9% |
| Equity | 10/15 | €261,477 | €242,043 | -€19,434 | -7.4% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €115,000 | €115,000 | = | 0.0% |
| Distributable reserves | 133 | €115,000 | €115,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €126,017 | €106,583 | -€19,434 | -15.4% |
| Amounts payable | 17/49 | €88,587 | €83,781 | -€4,806 | -5.4% |
| Amounts payable after more than one year | 17 | €66,927 | €56,480 | -€10,447 | -15.6% |
| Financial debts | 170/4 | €66,927 | €56,480 | -€10,447 | -15.6% |
| Amounts payable within one year | 42/48 | €21,660 | €27,301 | +€5,642 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | €10,296 | €10,447 | +€152 | +1.5% |
| Trade debts | 44 | €5,668 | €10,895 | +€5,227 | +92.2% |
| Suppliers | 440/4 | €5,668 | €10,895 | +€5,227 | +92.2% |
| Taxes, remuneration and social security | 45 | €1,583 | €4,055 | +€2,472 | +156% |
| Taxes | 450/3 | €1,583 | €4,055 | +€2,472 | +156% |
| Other amounts payable | 47/48 | €4,113 | €1,904 | -€2,209 | -53.7% |
| Remuneration, social security and pensions | 62 | €1,066 | €494 | -€571 | -53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,823 | €18,181 | -€17,642 | -49.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €253 | +€253 | |
| Other operating charges | 640/8 | €1,849 | €864 | -€986 | -53.3% |
| Gross operating margin | 9900 | -€29,703 | -€10,742 | +€18,961 | +63.8% |
| Operating profit (loss) | 9901 | -€68,441 | -€30,534 | +€37,907 | +55.4% |
| Financial income | 75/76B | €2,379 | €13,090 | +€10,711 | +450% |
| Recurring financial income | 75 | €2,379 | €1,202 | -€1,178 | -49.5% |
| Non-recurring financial income | 76B | - | €11,888 | +€11,888 | |
| Financial charges | 65/66B | €1,841 | €1,822 | -€19 | -1.0% |
| Recurring financial charges | 65 | €1,841 | €1,822 | -€19 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | -€67,903 | -€19,266 | +€48,636 | +71.6% |
| Income taxes | 67/77 | €287 | €167 | -€119 | -41.6% |
| Profit (loss) for the period | 9904 | -€68,189 | -€19,434 | +€48,756 | +71.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€68,189 | -€19,434 | +€48,756 | +71.5% |
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 14 October 2026 via checked.be.