LYLY: 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.
LYLY
Largest movements
- Cash -€35,671
down €35,671 (-21.9%), from €162,644 to €126,973
mainly Net result for the year (-€23,809) and Tax, wage and social debts (-€22,221)
- Tangible fixed assets -€10,115
down €10,115 (-22.3%), from €45,353 to €35,239
of which Furniture and vehicles: -€11,249
- Profit (loss) carried forward -€23,809
down €23,809, from €8,108 to -€15,702
- Tax, wage and social debts -€22,221
down €22,221 (-82.5%), from €26,944 to €4,724
- Trade debts +€9,079
up €9,079 (+1235.8%), from €735 to €9,814
- Debts after one year -€7,911
down €7,911 (-29.4%), from €26,872 to €18,961
- Gross operating margin -€88,140
down €88,140 (-97.2%), from €90,692 to €2,552
- Taxes -€20,458
down €20,458 (-97.9%), from €20,893 to €435
- Depreciation +€3,748
up €3,748 (+32.3%), from €11,602 to €15,351
- Other operating charges +€3,403
up €3,403 (+62.3%), from €5,466 to €8,869
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 | €210,773 | €166,212 | -€44,561 | -21.1% |
| Fixed assets | 21/28 | €45,353 | €35,239 | -€10,115 | -22.3% |
| Tangible fixed assets | 22/27 | €45,353 | €35,239 | -€10,115 | -22.3% |
| Plant, machinery and equipment | 23 | €4,684 | €5,818 | +€1,134 | +24.2% |
| Furniture and vehicles | 24 | €40,670 | €29,421 | -€11,249 | -27.7% |
| Current assets | 29/58 | €165,420 | €130,974 | -€34,446 | -20.8% |
| Stocks and contracts in progress | 3 | €1,248 | €2,452 | +€1,204 | +96.4% |
| Stocks | 30/36 | €1,248 | €2,452 | +€1,204 | +96.4% |
| Cash at bank and in hand | 54/58 | €162,644 | €126,973 | -€35,671 | -21.9% |
| Deferred charges and accrued income | 490/1 | €1,527 | €1,549 | +€22 | +1.4% |
| Total equity and liabilities | 10/49 | €210,773 | €166,212 | -€44,561 | -21.1% |
| Equity | 10/15 | €101,513 | €77,703 | -€23,809 | -23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,805 | €74,805 | = | 0.0% |
| Distributable reserves | 133 | €74,805 | €74,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,108 | -€15,702 | -€23,809 | |
| Amounts payable | 17/49 | €109,260 | €88,509 | -€20,752 | -19.0% |
| Amounts payable after more than one year | 17 | €26,872 | €18,961 | -€7,911 | -29.4% |
| Financial debts | 170/4 | €26,872 | €18,961 | -€7,911 | -29.4% |
| Amounts payable within one year | 42/48 | €82,388 | €69,548 | -€12,841 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,610 | €7,911 | +€301 | +3.9% |
| Trade debts | 44 | €735 | €9,814 | +€9,079 | +1235.8% |
| Suppliers | 440/4 | €735 | €9,814 | +€9,079 | +1235.8% |
| Taxes, remuneration and social security | 45 | €26,944 | €4,724 | -€22,221 | -82.5% |
| Taxes | 450/3 | €26,944 | €4,724 | -€22,221 | -82.5% |
| Other amounts payable | 47/48 | €47,099 | €47,099 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,602 | €15,351 | +€3,748 | +32.3% |
| Other operating charges | 640/8 | €5,466 | €8,869 | +€3,403 | +62.3% |
| Gross operating margin | 9900 | €90,692 | €2,552 | -€88,140 | -97.2% |
| Operating profit (loss) | 9901 | €73,623 | -€21,667 | -€95,291 | |
| Financial income | 75/76B | - | €738 | +€738 | |
| Recurring financial income | 75 | - | €738 | +€738 | |
| Financial charges | 65/66B | €2,766 | €2,444 | -€322 | -11.6% |
| Recurring financial charges | 65 | €2,766 | €2,444 | -€322 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €70,857 | -€23,374 | -€94,231 | |
| Income taxes | 67/77 | €20,893 | €435 | -€20,458 | -97.9% |
| Profit (loss) for the period | 9904 | €49,964 | -€23,809 | -€73,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,964 | -€23,809 | -€73,773 |
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 1 October 2026 via checked.be.