LYM Services: 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.
LYM Services
Largest movements
- Receivables within one year +€123,710
up €123,710 (+112.5%), from €109,954 to €233,664
of which Trade receivables: +€123,295
- Cash +€54,220
up €54,220 (+401.5%), from €13,505 to €67,725
mainly Net result for the year (+€123,673) and Tax, wage and social debts (+€53,307)
- Tangible fixed assets -€15,344
down €15,344 (-50.4%), from €30,466 to €15,122
- Deferred charges and accrued income +€3,376
up €3,376, from €0 to €3,376
- Profit (loss) carried forward +€64,849
up €64,849 (+193.7%), from €33,483 to €98,332
- Tax, wage and social debts +€53,307
up €53,307 (+199.9%), from €26,669 to €79,975
of which Taxes: +€67,183
- Advances received +€36,717
up €36,717 (+193.2%), from €19,000 to €55,717
- Other debts +€18,168
up €18,168, from €0 to €18,168
- Trade debts +€10,590
up €10,590 (+28.8%), from €36,766 to €47,357
of which Suppliers: +€8,822
- Gross operating margin +€257,109
up €257,109 (+240.3%), from €106,989 to €364,098
- Staff costs +€91,924
up €91,924 (+111.2%), from €82,702 to €174,626
- Taxes +€40,989
up €40,989 (+932.9%), from €4,394 to €45,383
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 | €153,925 | €319,886 | +€165,961 | +107.8% |
| Fixed assets | 21/28 | €30,466 | €15,122 | -€15,344 | -50.4% |
| Tangible fixed assets | 22/27 | €30,466 | €15,122 | -€15,344 | -50.4% |
| Furniture and vehicles | 24 | €30,466 | €15,122 | -€15,344 | -50.4% |
| Current assets | 29/58 | €123,459 | €304,765 | +€181,306 | +146.9% |
| Amounts receivable within one year | 40/41 | €109,954 | €233,664 | +€123,710 | +112.5% |
| Trade receivables | 40 | €99,210 | €222,505 | +€123,295 | +124.3% |
| Other amounts receivable | 41 | €10,744 | €11,159 | +€415 | +3.9% |
| Cash at bank and in hand | 54/58 | €13,505 | €67,725 | +€54,220 | +401.5% |
| Deferred charges and accrued income | 490/1 | €0 | €3,376 | +€3,376 | |
| Total equity and liabilities | 10/49 | €153,925 | €319,886 | +€165,961 | +107.8% |
| Equity | 10/15 | €40,483 | €105,332 | +€64,849 | +160.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,483 | €98,332 | +€64,849 | +193.7% |
| Amounts payable | 17/49 | €113,442 | €214,554 | +€101,112 | +89.1% |
| Amounts payable after more than one year | 17 | €13,337 | €5,717 | -€7,620 | -57.1% |
| Financial debts | 170/4 | €13,337 | €5,717 | -€7,620 | -57.1% |
| Amounts payable within one year | 42/48 | €100,105 | €208,837 | +€108,732 | +108.6% |
| Current portion of amounts payable after more than one year | 42 | €17,670 | €7,620 | -€10,050 | -56.9% |
| Trade debts | 44 | €36,766 | €47,357 | +€10,590 | +28.8% |
| Suppliers | 440/4 | €36,766 | €45,589 | +€8,822 | +24.0% |
| Bills of exchange payable | 441 | - | €1,768 | +€1,768 | |
| Advances received on contracts in progress | 46 | €19,000 | €55,717 | +€36,717 | +193.2% |
| Taxes, remuneration and social security | 45 | €26,669 | €79,975 | +€53,307 | +199.9% |
| Taxes | 450/3 | €0 | €67,183 | +€67,183 | |
| Remuneration and social security | 454/9 | €26,669 | €12,793 | -€13,876 | -52.0% |
| Other amounts payable | 47/48 | €0 | €18,168 | +€18,168 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €82,702 | €174,626 | +€91,924 | +111.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,994 | €15,344 | +€350 | +2.3% |
| Other operating charges | 640/8 | - | €503 | +€503 | |
| Gross operating margin | 9900 | €106,989 | €364,098 | +€257,109 | +240.3% |
| Operating profit (loss) | 9901 | €9,292 | €173,624 | +€164,332 | +1768.5% |
| Financial income | 75/76B | €360 | €446 | +€86 | +23.8% |
| Recurring financial income | 75 | €360 | €446 | +€86 | +23.8% |
| Financial charges | 65/66B | €3,295 | €5,014 | +€1,719 | +52.1% |
| Recurring financial charges | 65 | €3,295 | €5,014 | +€1,719 | +52.1% |
| Profit (loss) for the period before taxes | 9903 | €6,357 | €169,056 | +€162,699 | +2559.5% |
| Income taxes | 67/77 | €4,394 | €45,383 | +€40,989 | +932.9% |
| Profit (loss) for the period | 9904 | €1,963 | €123,673 | +€121,710 | +6199.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,963 | €123,673 | +€121,710 | +6199.5% |
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 5 October 2026 via checked.be.