LYMA: 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.
LYMA
Largest movements
- Tangible fixed assets +€226,464
up €226,464 (+9.7%), from €2.3m to €2.6m
of which Land and buildings: +€229,316
- Current investments -€50,000
down €50,000 (-12.5%), from €400,000 to €350,000
- Reserves +€157,350
up €157,350 (+9.8%), from €1.6m to €1.8m
of which Distributable reserves: +€186,933
- Debts after one year +€43,230
up €43,230 (+4.3%), from €1.0m to €1.0m
- Gross operating margin +€84,669
up €84,669 (+26.9%), from €314,438 to €399,107
- Other operating charges -€31,054
down €31,054 (-29.6%), from €105,003 to €73,950
- Taxes +€25,570
up €25,570 (+107.3%), from €23,819 to €49,389
- Depreciation +€12,821
up €12,821 (+15.6%), from €82,235 to €95,056
- Financial income -€10,851
down €10,851 (-37.5%), from €28,928 to €18,077
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 | €3,343,282 | €3,549,900 | +€206,618 | +6.2% |
| Fixed assets | 21/28 | €2,336,165 | €2,562,629 | +€226,464 | +9.7% |
| Tangible fixed assets | 22/27 | €2,336,090 | €2,562,554 | +€226,464 | +9.7% |
| Land and buildings | 22 | €2,331,362 | €2,560,678 | +€229,316 | +9.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,728 | €1,876 | -€2,852 | -60.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €1,007,117 | €987,271 | -€19,846 | -2.0% |
| Amounts receivable after more than one year | 29 | €500,000 | €500,000 | = | 0.0% |
| Trade receivables | 290 | €500,000 | €500,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,121 | €12,096 | -€5,025 | -29.4% |
| Other amounts receivable | 41 | €17,121 | €12,096 | -€5,025 | -29.4% |
| Current investments | 50/53 | €400,000 | €350,000 | -€50,000 | -12.5% |
| Cash at bank and in hand | 54/58 | €86,522 | €120,752 | +€34,230 | +39.6% |
| Deferred charges and accrued income | 490/1 | €3,474 | €4,423 | +€949 | +27.3% |
| Total equity and liabilities | 10/49 | €3,343,282 | €3,549,900 | +€206,618 | +6.2% |
| Equity | 10/15 | €1,938,178 | €2,095,528 | +€157,350 | +8.1% |
| Contributions | 10/11 | €24,242 | €24,242 | = | 0.0% |
| Reserves | 13 | €1,612,309 | €1,769,659 | +€157,350 | +9.8% |
| Tax-exempt reserves | 132 | €964,344 | €934,761 | -€29,583 | -3.1% |
| Distributable reserves | 133 | €647,965 | €834,898 | +€186,933 | +28.8% |
| Profit (loss) carried forward | 14 | €301,628 | €301,628 | = | 0.0% |
| Provisions and deferred taxes | 16 | €375,254 | €363,598 | -€11,656 | -3.1% |
| Deferred taxes | 168 | €375,254 | €363,598 | -€11,656 | -3.1% |
| Amounts payable | 17/49 | €1,029,850 | €1,090,774 | +€60,924 | +5.9% |
| Amounts payable after more than one year | 17 | €1,002,795 | €1,046,024 | +€43,230 | +4.3% |
| Other amounts payable | 178/9 | €1,002,795 | €1,046,024 | +€43,230 | +4.3% |
| Amounts payable within one year | 42/48 | €20,097 | €37,110 | +€17,013 | +84.7% |
| Trade debts | 44 | €3,287 | €5,227 | +€1,940 | +59.0% |
| Suppliers | 440/4 | €3,287 | €5,227 | +€1,940 | +59.0% |
| Taxes, remuneration and social security | 45 | €16,811 | €31,883 | +€15,072 | +89.7% |
| Taxes | 450/3 | €16,811 | €31,883 | +€15,072 | +89.7% |
| Accrued charges and deferred income | 492/3 | €6,958 | €7,640 | +€682 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,235 | €95,056 | +€12,821 | +15.6% |
| Other operating charges | 640/8 | €105,003 | €73,950 | -€31,054 | -29.6% |
| Gross operating margin | 9900 | €314,438 | €399,107 | +€84,669 | +26.9% |
| Operating profit (loss) | 9901 | €127,200 | €230,101 | +€102,901 | +80.9% |
| Financial income | 75/76B | €28,928 | €18,077 | -€10,851 | -37.5% |
| Recurring financial income | 75 | €28,928 | €18,077 | -€10,851 | -37.5% |
| Financial charges | 65/66B | €56,110 | €53,094 | -€3,016 | -5.4% |
| Recurring financial charges | 65 | €56,110 | €53,094 | -€3,016 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €100,018 | €195,083 | +€95,066 | +95.0% |
| Transfer from deferred taxes | 780 | €9,981 | €11,656 | +€1,675 | +16.8% |
| Income taxes | 67/77 | €23,819 | €49,389 | +€25,570 | +107.3% |
| Profit (loss) for the period | 9904 | €86,180 | €157,350 | +€71,170 | +82.6% |
| Transfer from tax-exempt reserves | 789 | €24,559 | €29,583 | +€5,024 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,739 | €186,933 | +€76,194 | +68.8% |
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.