LYLIS: 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.
LYLIS
Largest movements
- Receivables within one year -€6,715
down €6,715 (-9.7%), from €69,059 to €62,344
of which Trade receivables: -€15,093
- Cash +€5,326
up €5,326 (+41.8%), from €12,748 to €18,074
mainly Receivables within one year (+€6,715) and Accrued charges and deferred income (+€3,733)
- Tangible fixed assets +€1,142
up €1,142 (+57.0%), from €2,005 to €3,146
- Tax, wage and social debts -€3,925
down €3,925 (-21.1%), from €18,565 to €14,639
- Accrued charges and deferred income +€3,733
new in 2025: €3,733
- Profit (loss) carried forward +€1,333
up €1,333 (+1623.4%), from €82 to €1,415
- Trade debts -€1,112
down €1,112 (-76.9%), from €1,446 to €334
of which Suppliers: -€1,426
- Gross operating margin -€40,748
down €40,748 (-94.8%), from €42,976 to €2,227
- Taxes -€10,864
down €10,864 (-92.7%), from €11,714 to €850
- Financial income +€1,786
new in 2025: €1,786
- Depreciation +€461
up €461 (+100.7%), from €457 to €918
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 | €83,812 | €83,564 | -€248 | -0.3% |
| Fixed assets | 21/28 | €2,005 | €3,146 | +€1,142 | +57.0% |
| Tangible fixed assets | 22/27 | €2,005 | €3,146 | +€1,142 | +57.0% |
| Plant, machinery and equipment | 23 | €2,005 | €3,146 | +€1,142 | +57.0% |
| Current assets | 29/58 | €81,807 | €80,418 | -€1,389 | -1.7% |
| Amounts receivable within one year | 40/41 | €69,059 | €62,344 | -€6,715 | -9.7% |
| Trade receivables | 40 | €24,200 | €9,107 | -€15,093 | -62.4% |
| Other amounts receivable | 41 | €44,859 | €53,237 | +€8,378 | +18.7% |
| Cash at bank and in hand | 54/58 | €12,748 | €18,074 | +€5,326 | +41.8% |
| Total equity and liabilities | 10/49 | €83,812 | €83,564 | -€248 | -0.3% |
| Equity | 10/15 | €63,382 | €64,715 | +€1,333 | +2.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €58,300 | €58,300 | = | 0.0% |
| Distributable reserves | 133 | €58,300 | €58,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82 | €1,415 | +€1,333 | +1623.4% |
| Amounts payable | 17/49 | €20,429 | €18,849 | -€1,580 | -7.7% |
| Amounts payable within one year | 42/48 | €20,429 | €15,116 | -€5,314 | -26.0% |
| Trade debts | 44 | €1,446 | €334 | -€1,112 | -76.9% |
| Suppliers | 440/4 | €1,446 | €20 | -€1,426 | -98.6% |
| Bills of exchange payable | 441 | - | €315 | +€315 | |
| Taxes, remuneration and social security | 45 | €18,565 | €14,639 | -€3,925 | -21.1% |
| Taxes | 450/3 | €18,565 | €14,639 | -€3,925 | -21.1% |
| Other amounts payable | 47/48 | €419 | €142 | -€277 | -66.1% |
| Accrued charges and deferred income | 492/3 | - | €3,733 | +€3,733 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €457 | €918 | +€461 | +100.7% |
| Other operating charges | 640/8 | €513 | €653 | +€139 | +27.1% |
| Gross operating margin | 9900 | €42,976 | €2,227 | -€40,748 | -94.8% |
| Operating profit (loss) | 9901 | €42,005 | €657 | -€41,348 | -98.4% |
| Financial income | 75/76B | - | €1,786 | +€1,786 | |
| Recurring financial income | 75 | - | €1,786 | +€1,786 | |
| Financial charges | 65/66B | €312 | €260 | -€52 | -16.7% |
| Recurring financial charges | 65 | €312 | €260 | -€52 | -16.7% |
| Profit (loss) for the period before taxes | 9903 | €41,692 | €2,183 | -€39,510 | -94.8% |
| Income taxes | 67/77 | €11,714 | €850 | -€10,864 | -92.7% |
| Profit (loss) for the period | 9904 | €29,979 | €1,333 | -€28,646 | -95.6% |
| Profit (loss) for the period to be appropriated | 9905 | €29,979 | €1,333 | -€28,646 | -95.6% |
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 12 October 2026 via checked.be.