LYLA: what changed
Two fiscal 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.
LYLA
Largest movements
- Stocks and contracts -€509,545
no longer reported in 2025 (was €509,545)
- Deferred charges and accrued income -€128,972
no longer reported in 2025 (was €128,972)
- Tangible fixed assets -€34,255
down €34,255 (-55.3%), from €61,984 to €27,729
of which Furniture and vehicles: -€52,275
- Receivables within one year +€24,715
up €24,715 (+8.8%), from €282,104 to €306,819
of which Trade receivables: +€40,145
- Cash +€10,433
up €10,433 (+42.8%), from €24,391 to €34,824
mainly Stocks and contracts (+€509,545) and Deferred charges and accrued income (+€128,972)
- Other debts -€537,458
down €537,458 (-75.6%), from €710,645 to €173,186
- Short-term financial debts -€110,000
no longer reported in 2025 (was €110,000)
- Tax, wage and social debts +€26,671
up €26,671 (+562.9%), from €4,738 to €31,409
- Profit (loss) carried forward -€14,865
down €14,865 (-14.3%), from -€103,979 to -€118,844
- Financial charges -€26,553
down €26,553 (-64.3%), from €41,298 to €14,745
- Other operating charges +€20,293
up €20,293 (+277.1%), from €7,323 to €27,616
- Gross operating margin -€17,744
down €17,744 (-32.2%), from €55,024 to €37,280
- Depreciation -€14,758
down €14,758 (-88.0%), from €16,778 to €2,020
- Taxes +€11,843
up €11,843 (+362.1%), from €3,271 to €15,113
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 | €1,006,996 | €369,371 | -€637,625 | -63.3% |
| Fixed assets | 21/28 | €61,984 | €27,729 | -€34,255 | -55.3% |
| Tangible fixed assets | 22/27 | €61,984 | €27,729 | -€34,255 | -55.3% |
| Land and buildings | 22 | - | €19,257 | +€19,257 | |
| Plant, machinery and equipment | 23 | €9,709 | €8,472 | -€1,237 | -12.7% |
| Furniture and vehicles | 24 | €52,275 | €0 | -€52,275 | -100.0% |
| Current assets | 29/58 | €945,012 | €341,642 | -€603,370 | -63.8% |
| Stocks and contracts in progress | 3 | €509,545 | - | -€509,545 | |
| Stocks | 30/36 | €509,545 | - | -€509,545 | |
| Amounts receivable within one year | 40/41 | €282,104 | €306,819 | +€24,715 | +8.8% |
| Trade receivables | 40 | €227,316 | €267,460 | +€40,145 | +17.7% |
| Other amounts receivable | 41 | €54,788 | €39,359 | -€15,430 | -28.2% |
| Cash at bank and in hand | 54/58 | €24,391 | €34,824 | +€10,433 | +42.8% |
| Deferred charges and accrued income | 490/1 | €128,972 | - | -€128,972 | |
| Total equity and liabilities | 10/49 | €1,006,996 | €369,371 | -€637,625 | -63.3% |
| Equity | 10/15 | €159,927 | €145,063 | -€14,865 | -9.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €245,306 | €245,306 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €243,446 | €243,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,979 | -€118,844 | -€14,865 | -14.3% |
| Amounts payable | 17/49 | €847,069 | €224,309 | -€622,760 | -73.5% |
| Amounts payable after more than one year | 17 | €14,925 | €11,417 | -€3,508 | -23.5% |
| Financial debts | 170/4 | €14,925 | €11,417 | -€3,508 | -23.5% |
| Amounts payable within one year | 42/48 | €832,144 | €212,892 | -€619,252 | -74.4% |
| Current portion of amounts payable after more than one year | 42 | €3,463 | €3,508 | +€46 | +1.3% |
| Financial debts | 43 | €110,000 | - | -€110,000 | |
| Credit institutions | 430/8 | €110,000 | - | -€110,000 | |
| Trade debts | 44 | €3,299 | €4,788 | +€1,490 | +45.2% |
| Suppliers | 440/4 | €3,299 | €4,788 | +€1,490 | +45.2% |
| Taxes, remuneration and social security | 45 | €4,738 | €31,409 | +€26,671 | +562.9% |
| Taxes | 450/3 | €4,738 | €31,409 | +€26,671 | +562.9% |
| Other amounts payable | 47/48 | €710,645 | €173,186 | -€537,458 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,778 | €2,020 | -€14,758 | -88.0% |
| Other operating charges | 640/8 | €7,323 | €27,616 | +€20,293 | +277.1% |
| Gross operating margin | 9900 | €55,024 | €37,280 | -€17,744 | -32.2% |
| Operating profit (loss) | 9901 | €30,923 | €7,644 | -€23,280 | -75.3% |
| Financial income | 75/76B | - | €7,350 | +€7,350 | |
| Recurring financial income | 75 | - | €7,350 | +€7,350 | |
| Financial charges | 65/66B | €41,298 | €14,745 | -€26,553 | -64.3% |
| Recurring financial charges | 65 | €41,298 | €14,745 | -€26,553 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | -€10,375 | €249 | +€10,624 | |
| Income taxes | 67/77 | €3,271 | €15,113 | +€11,843 | +362.1% |
| Profit (loss) for the period | 9904 | -€13,646 | -€14,865 | -€1,219 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,646 | -€14,865 | -€1,219 | -8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.