LYL: 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.
LYL
Largest movements
- Receivables within one year +€3,616
up €3,616 (+382.5%), from €945 to €4,561
of which Other amounts receivable: +€3,074
- Cash -€3,611
down €3,611 (-62.4%), from €5,786 to €2,175
mainly Net result for the year (-€6,702) and Receivables within one year (-€3,616)
- Stocks and contracts -€2,442
down €2,442 (-41.7%), from €5,861 to €3,419
- Deferred charges and accrued income -€1,000
down €1,000 (-37.0%), from €2,700 to €1,700
- Profit (loss) carried forward -€6,702
down €6,702 (-1353.0%), from -€495 to -€7,197
- Other debts +€5,153
up €5,153 (+83.1%), from €6,205 to €11,358
- Tax, wage and social debts -€1,327
down €1,327 (-71.2%), from €1,863 to €536
of which Remuneration and social security: -€1,371
- Trade debts -€562
down €562 (-32.7%), from €1,720 to €1,158
- Staff costs +€25,626
up €25,626 (+2644.5%), from €969 to €26,595
- Gross operating margin +€21,869
up €21,869 (+1934.0%), from €1,131 to €23,000
- Other operating charges +€1,603
up €1,603 (+413.8%), from €387 to €1,990
- Financial charges +€846
up €846 (+313.8%), from €270 to €1,116
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 | €15,292 | €11,855 | -€3,437 | -22.5% |
| Current assets | 29/58 | €15,292 | €11,855 | -€3,437 | -22.5% |
| Stocks and contracts in progress | 3 | €5,861 | €3,419 | -€2,442 | -41.7% |
| Stocks | 30/36 | €5,861 | €3,419 | -€2,442 | -41.7% |
| Amounts receivable within one year | 40/41 | €945 | €4,561 | +€3,616 | +382.5% |
| Trade receivables | 40 | €66 | €608 | +€542 | +824.3% |
| Other amounts receivable | 41 | €879 | €3,953 | +€3,074 | +349.5% |
| Cash at bank and in hand | 54/58 | €5,786 | €2,175 | -€3,611 | -62.4% |
| Deferred charges and accrued income | 490/1 | €2,700 | €1,700 | -€1,000 | -37.0% |
| Total equity and liabilities | 10/49 | €15,292 | €11,855 | -€3,437 | -22.5% |
| Equity | 10/15 | €5,505 | -€1,197 | -€6,702 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€495 | -€7,197 | -€6,702 | -1353.0% |
| Amounts payable | 17/49 | €9,788 | €13,052 | +€3,264 | +33.4% |
| Amounts payable within one year | 42/48 | €9,788 | €13,052 | +€3,264 | +33.4% |
| Trade debts | 44 | €1,720 | €1,158 | -€562 | -32.7% |
| Suppliers | 440/4 | €1,720 | €1,158 | -€562 | -32.7% |
| Taxes, remuneration and social security | 45 | €1,863 | €536 | -€1,327 | -71.2% |
| Taxes | 450/3 | - | €44 | +€44 | |
| Remuneration and social security | 454/9 | €1,863 | €492 | -€1,371 | -73.6% |
| Other amounts payable | 47/48 | €6,205 | €11,358 | +€5,153 | +83.1% |
| Remuneration, social security and pensions | 62 | €969 | €26,595 | +€25,626 | +2644.5% |
| Other operating charges | 640/8 | €387 | €1,990 | +€1,603 | +413.8% |
| Gross operating margin | 9900 | €1,131 | €23,000 | +€21,869 | +1934.0% |
| Operating profit (loss) | 9901 | -€226 | -€5,585 | -€5,360 | -2375.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €270 | €1,116 | +€846 | +313.8% |
| Recurring financial charges | 65 | €270 | €1,116 | +€846 | +313.8% |
| Profit (loss) for the period before taxes | 9903 | -€495 | -€6,702 | -€6,206 | -1253.0% |
| Profit (loss) for the period | 9904 | -€495 | -€6,702 | -€6,206 | -1253.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€495 | -€6,702 | -€6,206 | -1253.0% |
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 9 October 2026 via checked.be.