Lyma: 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.
Lyma
Largest movements
- Cash -€9,020
down €9,020 (-80.4%), from €11,219 to €2,199
mainly Investment in fixed assets (net) (-€9,091) and Receivables within one year (-€7,024)
- Receivables within one year +€7,024
up €7,024 (+50.2%), from €13,986 to €21,009
of which Trade receivables: +€5,028
- Tangible fixed assets +€6,650
new in 2025: €6,650
- Deferred charges and accrued income -€977
down €977 (-77.1%), from €1,268 to €291
- Reserves +€2,618
up €2,618 (+17.3%), from €15,147 to €17,765
- Tax, wage and social debts +€918
up €918 (+23.1%), from €3,981 to €4,899
of which Remuneration and social security: +€1,226
- Gross operating margin -€8,552
down €8,552 (-55.8%), from €15,314 to €6,762
- Depreciation +€2,441
up €2,441, from €0 to €2,441
- Taxes -€2,316
down €2,316 (-77.3%), from €2,994 to €679
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 | €26,473 | €30,149 | +€3,676 | +13.9% |
| Fixed assets | 21/28 | - | €6,650 | +€6,650 | |
| Tangible fixed assets | 22/27 | - | €6,650 | +€6,650 | |
| Furniture and vehicles | 24 | - | €6,650 | +€6,650 | |
| Current assets | 29/58 | €26,473 | €23,499 | -€2,974 | -11.2% |
| Amounts receivable within one year | 40/41 | €13,986 | €21,009 | +€7,024 | +50.2% |
| Trade receivables | 40 | €8,900 | €13,928 | +€5,028 | +56.5% |
| Other amounts receivable | 41 | €5,086 | €7,082 | +€1,996 | +39.3% |
| Cash at bank and in hand | 54/58 | €11,219 | €2,199 | -€9,020 | -80.4% |
| Deferred charges and accrued income | 490/1 | €1,268 | €291 | -€977 | -77.1% |
| Total equity and liabilities | 10/49 | €26,473 | €30,149 | +€3,676 | +13.9% |
| Equity | 10/15 | €19,147 | €21,765 | +€2,618 | +13.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,147 | €17,765 | +€2,618 | +17.3% |
| Distributable reserves | 133 | €15,147 | €17,765 | +€2,618 | +17.3% |
| Amounts payable | 17/49 | €7,326 | €8,384 | +€1,058 | +14.4% |
| Amounts payable within one year | 42/48 | €7,326 | €8,384 | +€1,058 | +14.4% |
| Trade debts | 44 | €3,345 | €3,485 | +€140 | +4.2% |
| Suppliers | 440/4 | €3,345 | €3,485 | +€140 | +4.2% |
| Taxes, remuneration and social security | 45 | €3,981 | €4,899 | +€918 | +23.1% |
| Taxes | 450/3 | €3,981 | €3,673 | -€308 | -7.7% |
| Remuneration and social security | 454/9 | €0 | €1,226 | +€1,226 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €2,441 | +€2,441 | |
| Other operating charges | 640/8 | €1,116 | €1,040 | -€76 | -6.8% |
| Gross operating margin | 9900 | €15,314 | €6,762 | -€8,552 | -55.8% |
| Operating profit (loss) | 9901 | €14,197 | €3,281 | -€10,916 | -76.9% |
| Financial income | 75/76B | €260 | €285 | +€25 | +9.7% |
| Recurring financial income | 75 | €260 | €285 | +€25 | +9.7% |
| Financial charges | 65/66B | €158 | €269 | +€112 | +70.7% |
| Recurring financial charges | 65 | €158 | €269 | +€112 | +70.7% |
| Profit (loss) for the period before taxes | 9903 | €14,300 | €3,297 | -€11,003 | -76.9% |
| Income taxes | 67/77 | €2,994 | €679 | -€2,316 | -77.3% |
| Profit (loss) for the period | 9904 | €11,305 | €2,618 | -€8,687 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,305 | €2,618 | -€8,687 | -76.8% |
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 9 October 2026 via checked.be.