LYLA'S: 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.
LYLA'S
Largest movements
- Cash -€46,717
down €46,717 (-20.7%), from €225,601 to €178,884
mainly Other debts (-€174,254) and Stocks and contracts (-€4,437)
- Tangible fixed assets -€30,543
down €30,543 (-11.5%), from €266,658 to €236,115
of which Land and buildings: -€26,187
- Receivables within one year -€23,328
down €23,328 (-87.8%), from €26,570 to €3,241
of which Trade receivables: -€17,269
- Other debts -€174,254
down €174,254 (-33.1%), from €526,084 to €351,830
- Reserves +€75,595
up €75,595 (+45.9%), from €164,650 to €240,245
- Gross operating margin -€39,813
down €39,813 (-26.3%), from €151,210 to €111,397
- Financial income +€21,601
up €21,601 (+37077.7%), from €58 to €21,660
of which Non-recurring financial income: +€21,660
- Taxes -€7,899
down €7,899 (-22.6%), from €35,006 to €27,107
- Financial charges +€6,751
up €6,751 (+94.6%), from €7,135 to €13,886
- Depreciation +€2,306
up €2,306 (+27.5%), from €8,378 to €10,684
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 | €745,273 | €649,105 | -€96,169 | -12.9% |
| Fixed assets | 21/28 | €267,036 | €236,475 | -€30,561 | -11.4% |
| Intangible fixed assets | 21 | €227 | - | -€227 | |
| Tangible fixed assets | 22/27 | €266,658 | €236,115 | -€30,543 | -11.5% |
| Land and buildings | 22 | €256,378 | €230,191 | -€26,187 | -10.2% |
| Plant, machinery and equipment | 23 | €1,838 | €1,171 | -€667 | -36.3% |
| Furniture and vehicles | 24 | €8,442 | €4,753 | -€3,690 | -43.7% |
| Financial fixed assets | 28 | €150 | €360 | +€210 | +140.0% |
| Current assets | 29/58 | €478,238 | €412,630 | -€65,608 | -13.7% |
| Stocks and contracts in progress | 3 | €226,067 | €230,504 | +€4,437 | +2.0% |
| Stocks | 30/36 | €226,067 | €230,504 | +€4,437 | +2.0% |
| Amounts receivable within one year | 40/41 | €26,570 | €3,241 | -€23,328 | -87.8% |
| Trade receivables | 40 | €20,510 | €3,241 | -€17,269 | -84.2% |
| Other amounts receivable | 41 | €6,060 | - | -€6,060 | |
| Cash at bank and in hand | 54/58 | €225,601 | €178,884 | -€46,717 | -20.7% |
| Total equity and liabilities | 10/49 | €745,273 | €649,105 | -€96,169 | -12.9% |
| Equity | 10/15 | €185,208 | €260,807 | +€75,600 | +40.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Share premium | 1100/10 | €20,460 | - | -€20,460 | |
| Other | 1109/19 | - | €20,460 | +€20,460 | |
| Reserves | 13 | €164,650 | €240,245 | +€75,595 | +45.9% |
| Distributable reserves | 133 | €164,650 | €240,245 | +€75,595 | +45.9% |
| Profit (loss) carried forward | 14 | €98 | €102 | +€5 | +4.6% |
| Amounts payable | 17/49 | €560,066 | €388,297 | -€171,768 | -30.7% |
| Amounts payable after more than one year | 17 | €20,366 | €16,648 | -€3,718 | -18.3% |
| Financial debts | 170/4 | €20,366 | €16,648 | -€3,718 | -18.3% |
| Amounts payable within one year | 42/48 | €539,700 | €371,649 | -€168,050 | -31.1% |
| Current portion of amounts payable after more than one year | 42 | €3,672 | €3,718 | +€46 | +1.2% |
| Trade debts | 44 | €2,046 | €5,895 | +€3,849 | +188.1% |
| Suppliers | 440/4 | €2,046 | €5,895 | +€3,849 | +188.1% |
| Taxes, remuneration and social security | 45 | €7,897 | €10,207 | +€2,309 | +29.2% |
| Taxes | 450/3 | €7,897 | €9,726 | +€1,829 | +23.2% |
| Remuneration and social security | 454/9 | - | €481 | +€481 | |
| Other amounts payable | 47/48 | €526,084 | €351,830 | -€174,254 | -33.1% |
| Remuneration, social security and pensions | 62 | -€145 | €1,515 | +€1,660 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,378 | €10,684 | +€2,306 | +27.5% |
| Other operating charges | 640/8 | €2,865 | €4,266 | +€1,401 | +48.9% |
| Gross operating margin | 9900 | €151,210 | €111,397 | -€39,813 | -26.3% |
| Operating profit (loss) | 9901 | €140,112 | €94,932 | -€45,180 | -32.2% |
| Financial income | 75/76B | €58 | €21,660 | +€21,601 | +37077.7% |
| Recurring financial income | 75 | €58 | €21,660 | +€21,601 | +37077.7% |
| Non-recurring financial income | 76B | - | €21,660 | +€21,660 | |
| Financial charges | 65/66B | €7,135 | €13,886 | +€6,751 | +94.6% |
| Recurring financial charges | 65 | €7,135 | €13,886 | +€6,751 | +94.6% |
| Profit (loss) for the period before taxes | 9903 | €133,036 | €102,706 | -€30,329 | -22.8% |
| Income taxes | 67/77 | €35,006 | €27,107 | -€7,899 | -22.6% |
| Profit (loss) for the period | 9904 | €98,030 | €75,600 | -€22,430 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €98,030 | €75,600 | -€22,430 | -22.9% |
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 10 October 2026 via checked.be.