Lylou: 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.
Lylou
Largest movements
- Cash +€8,734
up €8,734 (+57.9%), from €15,079 to €23,813
mainly Net result for the year (+€20,310) and Depreciation (+€14,256)
- Tangible fixed assets -€4,393
down €4,393 (-17.9%), from €24,595 to €20,202
- Debts after one year -€32,252
down €32,252 (-21.5%), from €149,898 to €117,646
of which Financial debts: -€22,252
- Profit (loss) carried forward +€20,310
up €20,310 (+124%), from €16,316 to €36,625
- Tax, wage and social debts +€7,648
up €7,648 (+91.4%), from €8,365 to €16,013
- Other debts +€4,669
new in 2025: €4,669
- Trade debts +€2,507
up €2,507 (+541%), from €464 to €2,971
- Gross operating margin +€7,438
up €7,438 (+18.5%), from €40,112 to €47,550
- Depreciation +€5,347
up €5,347 (+60.0%), from €8,909 to €14,256
- Other operating charges -€3,742
down €3,742 (-83.6%), from €4,477 to €735
- Taxes +€1,356
up €1,356 (+19.7%), from €6,875 to €8,231
- Financial charges +€483
up €483 (+13.7%), from €3,536 to €4,019
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 | €199,006 | €202,676 | +€3,670 | +1.8% |
| Fixed assets | 21/28 | €180,595 | €176,202 | -€4,393 | -2.4% |
| Tangible fixed assets | 22/27 | €24,595 | €20,202 | -€4,393 | -17.9% |
| Furniture and vehicles | 24 | €24,595 | €20,202 | -€4,393 | -17.9% |
| Financial fixed assets | 28 | €156,000 | €156,000 | = | 0.0% |
| Current assets | 29/58 | €18,411 | €26,474 | +€8,063 | +43.8% |
| Amounts receivable within one year | 40/41 | €2,936 | €2,125 | -€811 | -27.6% |
| Trade receivables | 40 | €811 | - | -€811 | |
| Other amounts receivable | 41 | €2,125 | €2,125 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €15,079 | €23,813 | +€8,734 | +57.9% |
| Deferred charges and accrued income | 490/1 | €396 | €536 | +€140 | +35.3% |
| Total equity and liabilities | 10/49 | €199,006 | €202,676 | +€3,670 | +1.8% |
| Equity | 10/15 | €18,816 | €39,125 | +€20,310 | +108% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,316 | €36,625 | +€20,310 | +124% |
| Amounts payable | 17/49 | €180,190 | €163,550 | -€16,640 | -9.2% |
| Amounts payable after more than one year | 17 | €149,898 | €117,646 | -€32,252 | -21.5% |
| Financial debts | 170/4 | €89,898 | €67,646 | -€22,252 | -24.8% |
| Other amounts payable | 178/9 | €60,000 | €50,000 | -€10,000 | -16.7% |
| Amounts payable within one year | 42/48 | €30,292 | €45,905 | +€15,612 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €21,464 | €22,252 | +€788 | +3.7% |
| Trade debts | 44 | €464 | €2,971 | +€2,507 | +541% |
| Suppliers | 440/4 | €464 | €2,971 | +€2,507 | +541% |
| Taxes, remuneration and social security | 45 | €8,365 | €16,013 | +€7,648 | +91.4% |
| Taxes | 450/3 | €8,365 | €16,013 | +€7,648 | +91.4% |
| Other amounts payable | 47/48 | - | €4,669 | +€4,669 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,909 | €14,256 | +€5,347 | +60.0% |
| Other operating charges | 640/8 | €4,477 | €735 | -€3,742 | -83.6% |
| Gross operating margin | 9900 | €40,112 | €47,550 | +€7,438 | +18.5% |
| Operating profit (loss) | 9901 | €26,726 | €32,559 | +€5,833 | +21.8% |
| Financial income | 75/76B | €1 | €0 | -€1 | -73.7% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -73.7% |
| Financial charges | 65/66B | €3,536 | €4,019 | +€483 | +13.7% |
| Recurring financial charges | 65 | €3,536 | €4,019 | +€483 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €23,191 | €28,540 | +€5,350 | +23.1% |
| Income taxes | 67/77 | €6,875 | €8,231 | +€1,356 | +19.7% |
| Profit (loss) for the period | 9904 | €16,316 | €20,310 | +€3,994 | +24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,316 | €20,310 | +€3,994 | +24.5% |
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 14 October 2026 via checked.be.