LYK DE BIE: 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.
LYK DE BIE
Largest movements
- Cash +€98,086
up €98,086 (+651%), from €15,066 to €113,153
mainly Receivables within one year (+€82,813) and Net result for the year (+€31,307)
- Receivables within one year -€82,813
down €82,813 (-75.2%), from €110,075 to €27,262
of which Trade receivables: -€106,808
- Tangible fixed assets +€9,394
up €9,394 (+83.9%), from €11,203 to €20,597
of which Other tangible fixed assets: +€15,103
- Reserves +€31,307
up €31,307 (+188%), from €16,634 to €47,941
of which Distributable reserves: +€31,307
- Trade debts -€4,953
down €4,953 (-58.8%), from €8,422 to €3,470
- Other debts -€3,372
down €3,372 (-4.5%), from €75,090 to €71,718
- Tax, wage and social debts +€1,726
up €1,726 (+72.8%), from €2,371 to €4,097
- Gross operating margin +€37,639
up €37,639 (+419%), from €8,987 to €46,626
- Taxes +€3,708
up €3,708 (+955%), from €388 to €4,097
- Depreciation -€2,667
down €2,667 (-26.4%), from €10,118 to €7,451
- Other operating charges -€1,790
down €1,790 (-32.9%), from €5,445 to €3,655
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 | €137,036 | €161,745 | +€24,708 | +18.0% |
| Fixed assets | 21/28 | €11,203 | €20,597 | +€9,394 | +83.9% |
| Tangible fixed assets | 22/27 | €11,203 | €20,597 | +€9,394 | +83.9% |
| Furniture and vehicles | 24 | €6,410 | €701 | -€5,709 | -89.1% |
| Other tangible fixed assets | 26 | €4,793 | €19,896 | +€15,103 | +315% |
| Current assets | 29/58 | €125,833 | €141,147 | +€15,314 | +12.2% |
| Amounts receivable within one year | 40/41 | €110,075 | €27,262 | -€82,813 | -75.2% |
| Trade receivables | 40 | €110,075 | €3,267 | -€106,808 | -97.0% |
| Other amounts receivable | 41 | - | €23,995 | +€23,995 | |
| Cash at bank and in hand | 54/58 | €15,066 | €113,153 | +€98,086 | +651% |
| Deferred charges and accrued income | 490/1 | €692 | €733 | +€41 | +5.9% |
| Total equity and liabilities | 10/49 | €137,036 | €161,745 | +€24,708 | +18.0% |
| Equity | 10/15 | €51,153 | €82,460 | +€31,307 | +61.2% |
| Contributions | 10/11 | €34,519 | €34,519 | = | 0.0% |
| Reserves | 13 | €16,634 | €47,941 | +€31,307 | +188% |
| Tax-exempt reserves | 132 | €14,300 | €14,300 | = | 0.0% |
| Distributable reserves | 133 | €2,334 | €33,641 | +€31,307 | +1,342% |
| Amounts payable | 17/49 | €85,883 | €79,284 | -€6,599 | -7.7% |
| Amounts payable within one year | 42/48 | €85,883 | €79,284 | -€6,599 | -7.7% |
| Trade debts | 44 | €8,422 | €3,470 | -€4,953 | -58.8% |
| Suppliers | 440/4 | €8,422 | €3,470 | -€4,953 | -58.8% |
| Taxes, remuneration and social security | 45 | €2,371 | €4,097 | +€1,726 | +72.8% |
| Taxes | 450/3 | €2,371 | €4,097 | +€1,726 | +72.8% |
| Other amounts payable | 47/48 | €75,090 | €71,718 | -€3,372 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,118 | €7,451 | -€2,667 | -26.4% |
| Other operating charges | 640/8 | €5,445 | €3,655 | -€1,790 | -32.9% |
| Gross operating margin | 9900 | €8,987 | €46,626 | +€37,639 | +419% |
| Operating profit (loss) | 9901 | -€6,576 | €35,520 | +€42,096 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €235 | €116 | -€119 | -50.6% |
| Recurring financial charges | 65 | €235 | €116 | -€119 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,811 | €35,404 | +€42,215 | |
| Income taxes | 67/77 | €388 | €4,097 | +€3,708 | +955% |
| Profit (loss) for the period | 9904 | -€7,199 | €31,307 | +€38,506 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,199 | €31,307 | +€38,506 |
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 24 October 2026 via checked.be.