LYMO: 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.
LYMO
Largest movements
- Cash +€603,329
up €603,329 (+2218122.1%), from €27 to €603,356
mainly Net result for the year (+€398,505) and Provisions (+€216,852)
- Tangible fixed assets -€238,487
down €238,487 (-6.7%), from €3.6m to €3.3m
of which Land and buildings: -€246,991
- Receivables within one year +€77,790
up €77,790 (+2418.5%), from €3,216 to €81,007
- Reserves +€398,505
up €398,505 (+163.2%), from €244,144 to €642,650
of which Tax-exempt reserves: +€420,948
- Provisions +€216,852
new in 2025: €216,852
- Debts after one year -€164,839
down €164,839 (-10.5%), from €1.6m to €1.4m
- Other debts -€51,045
down €51,045 (-40.2%), from €126,822 to €75,777
- Gross operating margin +€648,565
up €648,565 (+282.8%), from €229,299 to €877,864
- Depreciation -€11,970
down €11,970 (-5.8%), from €206,623 to €194,654
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 | €3,588,816 | €4,031,449 | +€442,633 | +12.3% |
| Fixed assets | 21/28 | €3,585,573 | €3,347,086 | -€238,487 | -6.7% |
| Tangible fixed assets | 22/27 | €3,585,573 | €3,347,086 | -€238,487 | -6.7% |
| Land and buildings | 22 | €3,564,960 | €3,317,969 | -€246,991 | -6.9% |
| Plant, machinery and equipment | 23 | €7,314 | €20,223 | +€12,909 | +176.5% |
| Furniture and vehicles | 24 | €13,299 | €8,894 | -€4,405 | -33.1% |
| Current assets | 29/58 | €3,244 | €684,363 | +€681,120 | +20998.7% |
| Amounts receivable within one year | 40/41 | €3,216 | €81,007 | +€77,790 | +2418.5% |
| Other amounts receivable | 41 | €3,216 | €81,007 | +€77,790 | +2418.5% |
| Cash at bank and in hand | 54/58 | €27 | €603,356 | +€603,329 | +2218122.1% |
| Total equity and liabilities | 10/49 | €3,588,816 | €4,031,449 | +€442,633 | +12.3% |
| Equity | 10/15 | €642,944 | €1,041,450 | +€398,505 | +62.0% |
| Contributions | 10/11 | €398,800 | €398,800 | = | 0.0% |
| Capital | 10 | €398,800 | €398,800 | = | 0.0% |
| Issued capital | 100 | €398,800 | €398,800 | = | 0.0% |
| Reserves | 13 | €244,144 | €642,650 | +€398,505 | +163.2% |
| Non-distributable reserves | 130/1 | €59,858 | €59,858 | = | 0.0% |
| Legal reserve | 130 | €59,858 | €59,858 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €420,948 | +€420,948 | |
| Distributable reserves | 133 | €184,287 | €161,844 | -€22,443 | -12.2% |
| Provisions and deferred taxes | 16 | - | €216,852 | +€216,852 | |
| Deferred taxes | 168 | - | €216,852 | +€216,852 | |
| Amounts payable | 17/49 | €2,945,872 | €2,773,147 | -€172,725 | -5.9% |
| Amounts payable after more than one year | 17 | €1,564,182 | €1,399,343 | -€164,839 | -10.5% |
| Financial debts | 170/4 | €1,564,182 | €1,399,343 | -€164,839 | -10.5% |
| Amounts payable within one year | 42/48 | €1,378,843 | €1,372,303 | -€6,540 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €169,543 | €173,205 | +€3,662 | +2.2% |
| Financial debts | 43 | €1,080,000 | €1,120,000 | +€40,000 | +3.7% |
| Credit institutions | 430/8 | €1,080,000 | €1,120,000 | +€40,000 | +3.7% |
| Trade debts | 44 | €319 | €1,162 | +€843 | +264.7% |
| Suppliers | 440/4 | €319 | €1,162 | +€843 | +264.7% |
| Taxes, remuneration and social security | 45 | €2,160 | €2,160 | = | 0.0% |
| Taxes | 450/3 | €2,160 | €2,160 | = | 0.0% |
| Other amounts payable | 47/48 | €126,822 | €75,777 | -€51,045 | -40.2% |
| Accrued charges and deferred income | 492/3 | €2,847 | €1,502 | -€1,345 | -47.3% |
| Non-recurring operating income | 76A | - | €637,800 | +€637,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206,623 | €194,654 | -€11,970 | -5.8% |
| Other operating charges | 640/8 | €716 | €2,943 | +€2,227 | +311.0% |
| Gross operating margin | 9900 | €229,299 | €877,864 | +€648,565 | +282.8% |
| Operating profit (loss) | 9901 | €21,959 | €680,268 | +€658,308 | +2997.9% |
| Financial charges | 65/66B | €67,235 | €64,910 | -€2,324 | -3.5% |
| Recurring financial charges | 65 | €67,235 | €64,910 | -€2,324 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€45,276 | €615,357 | +€660,633 | |
| Transfer to deferred taxes | 680 | - | €216,852 | +€216,852 | |
| Profit (loss) for the period | 9904 | -€45,276 | €398,505 | +€443,781 | |
| Transfer to tax-exempt reserves | 689 | - | €420,948 | +€420,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€45,276 | -€22,443 | +€22,833 | +50.4% |
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 28 September 2026 via checked.be.