LYLU & CHARLY: 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.
LYLU & CHARLY
Largest movements
- Cash +€61,962
up €61,962 (+33.7%), from €183,876 to €245,838
mainly Net result for the year (+€139,342) and Other debts (+€99,553)
- Stocks and contracts +€14,701
up €14,701 (+10.5%), from €139,840 to €154,541
- Receivables within one year -€14,396
down €14,396 (-47.2%), from €30,487 to €16,091
of which Trade receivables: -€14,592
- Other debts +€99,553
up €99,553 (+11,957%), from €833 to €100,386
- Profit (loss) carried forward -€72,423
down €72,423 (-33.1%), from €218,961 to €146,538
- Tax, wage and social debts +€38,438
up €38,438 (+93.1%), from €41,270 to €79,709
of which Taxes: +€47,297
- Current portion of long-term debt -€9,380
down €9,380 (-76.3%), from €12,292 to €2,912
- Trade debts +€6,101
up €6,101 (+14.9%), from €41,036 to €47,137
- Gross operating margin +€50,945
up €50,945 (+18.8%), from €270,473 to €321,418
- Staff costs +€26,835
up €26,835 (+26.1%), from €103,009 to €129,844
- Taxes +€7,384
up €7,384 (+20.7%), from €35,634 to €43,018
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 | €367,833 | €426,507 | +€58,674 | +16.0% |
| Fixed assets | 21/28 | €13,630 | €9,935 | -€3,694 | -27.1% |
| Tangible fixed assets | 22/27 | €13,630 | €9,935 | -€3,694 | -27.1% |
| Plant, machinery and equipment | 23 | €4,649 | €3,820 | -€829 | -17.8% |
| Furniture and vehicles | 24 | €329 | €47 | -€282 | -85.7% |
| Other tangible fixed assets | 26 | €8,651 | €6,068 | -€2,583 | -29.9% |
| Current assets | 29/58 | €354,204 | €416,572 | +€62,368 | +17.6% |
| Stocks and contracts in progress | 3 | €139,840 | €154,541 | +€14,701 | +10.5% |
| Stocks | 30/36 | €139,840 | €154,541 | +€14,701 | +10.5% |
| Amounts receivable within one year | 40/41 | €30,487 | €16,091 | -€14,396 | -47.2% |
| Trade receivables | 40 | €24,148 | €9,556 | -€14,592 | -60.4% |
| Other amounts receivable | 41 | €6,339 | €6,535 | +€196 | +3.1% |
| Cash at bank and in hand | 54/58 | €183,876 | €245,838 | +€61,962 | +33.7% |
| Deferred charges and accrued income | 490/1 | - | €101 | +€101 | |
| Total equity and liabilities | 10/49 | €367,833 | €426,507 | +€58,674 | +16.0% |
| Equity | 10/15 | €253,961 | €181,538 | -€72,423 | -28.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,961 | €146,538 | -€72,423 | -33.1% |
| Amounts payable | 17/49 | €113,873 | €244,969 | +€131,097 | +115% |
| Amounts payable after more than one year | 17 | €1,643 | - | -€1,643 | |
| Financial debts | 170/4 | €1,643 | - | -€1,643 | |
| Amounts payable within one year | 42/48 | €111,370 | €244,109 | +€132,739 | +119% |
| Current portion of amounts payable after more than one year | 42 | €12,292 | €2,912 | -€9,380 | -76.3% |
| Financial debts | 43 | €15,939 | €13,966 | -€1,973 | -12.4% |
| Credit institutions | 430/8 | €15,939 | €13,966 | -€1,973 | -12.4% |
| Trade debts | 44 | €41,036 | €47,137 | +€6,101 | +14.9% |
| Suppliers | 440/4 | €41,036 | €47,137 | +€6,101 | +14.9% |
| Taxes, remuneration and social security | 45 | €41,270 | €79,709 | +€38,438 | +93.1% |
| Taxes | 450/3 | €13,044 | €60,340 | +€47,297 | +363% |
| Remuneration and social security | 454/9 | €28,226 | €19,368 | -€8,858 | -31.4% |
| Other amounts payable | 47/48 | €833 | €100,386 | +€99,553 | +11,957% |
| Accrued charges and deferred income | 492/3 | €860 | €860 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €103,009 | €129,844 | +€26,835 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,708 | €3,694 | -€13 | -0.4% |
| Other operating charges | 640/8 | €2,450 | €2,414 | -€36 | -1.5% |
| Gross operating margin | 9900 | €270,473 | €321,418 | +€50,945 | +18.8% |
| Operating profit (loss) | 9901 | €161,306 | €185,465 | +€24,159 | +15.0% |
| Financial income | 75/76B | - | €758 | +€758 | |
| Recurring financial income | 75 | - | €758 | +€758 | |
| Financial charges | 65/66B | €3,657 | €3,863 | +€207 | +5.7% |
| Recurring financial charges | 65 | €3,657 | €3,863 | +€207 | +5.7% |
| Profit (loss) for the period before taxes | 9903 | €157,650 | €182,360 | +€24,710 | +15.7% |
| Income taxes | 67/77 | €35,634 | €43,018 | +€7,384 | +20.7% |
| Profit (loss) for the period | 9904 | €122,016 | €139,342 | +€17,326 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | €122,016 | €139,342 | +€17,326 | +14.2% |
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.