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 +€76,692
up €76,692 (+103.6%), from €74,052 to €150,744
mainly Net result for the year (+€89,703) and Other debts (+€42,967)
- Current investments +€72,808
up €72,808 (+66.3%), from €109,784 to €182,592
- Tangible fixed assets -€30,028
down €30,028 (-5.5%), from €541,813 to €511,785
of which Land and buildings: -€28,377
- Stocks and contracts -€15,118
down €15,118 (-21.2%), from €71,375 to €56,256
- Reserves +€89,703
up €89,703 (+56.0%), from €160,073 to €249,776
of which Distributable reserves: +€89,703
- Debts after one year -€46,867
down €46,867 (-19.7%), from €237,609 to €190,742
- Other debts +€42,967
up €42,967 (+40.2%), from €106,826 to €149,793
- Trade debts +€29,615
up €29,615 (+73.7%), from €40,168 to €69,783
- Accrued charges and deferred income -€18,430
no longer reported in 2025 (was €18,430)
- Gross operating margin +€45,297
up €45,297 (+34.1%), from €133,009 to €178,306
- Taxes +€19,562
up €19,562 (+115.0%), from €17,010 to €36,572
- Financial income +€13,319
up €13,319 (+337.1%), from €3,952 to €17,271
- Financial charges -€7,626
down €7,626 (-40.4%), from €18,895 to €11,269
of which Financial charges: -€7,762
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 | €820,524 | €926,494 | +€105,970 | +12.9% |
| Fixed assets | 21/28 | €541,998 | €511,971 | -€30,028 | -5.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €541,813 | €511,785 | -€30,028 | -5.5% |
| Land and buildings | 22 | €534,342 | €505,965 | -€28,377 | -5.3% |
| Plant, machinery and equipment | 23 | €7,470 | €5,820 | -€1,650 | -22.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €278,525 | €414,524 | +€135,998 | +48.8% |
| Stocks and contracts in progress | 3 | €71,375 | €56,256 | -€15,118 | -21.2% |
| Stocks | 30/36 | €71,375 | €56,256 | -€15,118 | -21.2% |
| Amounts receivable within one year | 40/41 | €22,122 | €22,940 | +€818 | +3.7% |
| Trade receivables | 40 | €7,996 | €14,486 | +€6,489 | +81.2% |
| Other amounts receivable | 41 | €14,126 | €8,455 | -€5,671 | -40.1% |
| Current investments | 50/53 | €109,784 | €182,592 | +€72,808 | +66.3% |
| Cash at bank and in hand | 54/58 | €74,052 | €150,744 | +€76,692 | +103.6% |
| Deferred charges and accrued income | 490/1 | €1,192 | €1,991 | +€799 | +67.0% |
| Total equity and liabilities | 10/49 | €820,524 | €926,494 | +€105,970 | +12.9% |
| Equity | 10/15 | €367,246 | €456,949 | +€89,703 | +24.4% |
| Contributions | 10/11 | €108,600 | €108,600 | = | 0.0% |
| Reserves | 13 | €160,073 | €249,776 | +€89,703 | +56.0% |
| Tax-exempt reserves | 132 | €169 | €169 | = | 0.0% |
| Distributable reserves | 133 | €159,904 | €249,607 | +€89,703 | +56.1% |
| Profit (loss) carried forward | 14 | €98,573 | €98,573 | = | 0.0% |
| Amounts payable | 17/49 | €453,277 | €469,545 | +€16,268 | +3.6% |
| Amounts payable after more than one year | 17 | €237,609 | €190,742 | -€46,867 | -19.7% |
| Financial debts | 170/4 | €237,609 | €190,742 | -€46,867 | -19.7% |
| Amounts payable within one year | 42/48 | €197,239 | €278,803 | +€81,565 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €45,138 | €46,867 | +€1,730 | +3.8% |
| Trade debts | 44 | €40,168 | €69,783 | +€29,615 | +73.7% |
| Suppliers | 440/4 | €40,168 | €69,783 | +€29,615 | +73.7% |
| Taxes, remuneration and social security | 45 | €5,107 | €12,360 | +€7,253 | +142.0% |
| Taxes | 450/3 | €633 | €7,753 | +€7,120 | +1123.9% |
| Remuneration and social security | 454/9 | €4,474 | €4,607 | +€133 | +3.0% |
| Other amounts payable | 47/48 | €106,826 | €149,793 | +€42,967 | +40.2% |
| Accrued charges and deferred income | 492/3 | €18,430 | - | -€18,430 | |
| Non-recurring operating income | 76A | - | €281 | +€281 | |
| Remuneration, social security and pensions | 62 | €23,774 | €23,445 | -€329 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,467 | €30,028 | -€1,440 | -4.6% |
| Other operating charges | 640/8 | €3,643 | €4,560 | +€917 | +25.2% |
| Gross operating margin | 9900 | €133,009 | €178,306 | +€45,297 | +34.1% |
| Operating profit (loss) | 9901 | €74,125 | €120,273 | +€46,148 | +62.3% |
| Financial income | 75/76B | €3,952 | €17,271 | +€13,319 | +337.1% |
| Recurring financial income | 75 | €3,952 | €17,271 | +€13,319 | +337.1% |
| Financial charges | 65/66B | €18,895 | €11,269 | -€7,626 | -40.4% |
| Recurring financial charges | 65 | €18,895 | €11,133 | -€7,762 | -41.1% |
| Non-recurring financial charges | 66B | - | €136 | +€136 | |
| Profit (loss) for the period before taxes | 9903 | €59,181 | €126,275 | +€67,094 | +113.4% |
| Income taxes | 67/77 | €17,010 | €36,572 | +€19,562 | +115.0% |
| Profit (loss) for the period | 9904 | €42,171 | €89,703 | +€47,532 | +112.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,171 | €89,703 | +€47,532 | +112.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.