LYO: 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.
LYO
Largest movements
- Cash -€1,013
down €1,013 (-81.2%), from €1,247 to €234
mainly Net result for the year (-€1,513)
- Profit (loss) carried forward -€1,513
down €1,513 (-3.2%), from -€46,746 to -€48,259
- Other debts +€500
up €500 (+3.1%), from €15,978 to €16,478
- Gross operating margin -€768
down €768 (-212.7%), from -€361 to -€1,129
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 | €1,247 | €234 | -€1,013 | -81.2% |
| Current assets | 29/58 | €1,247 | €234 | -€1,013 | -81.2% |
| Cash at bank and in hand | 54/58 | €1,247 | €234 | -€1,013 | -81.2% |
| Total equity and liabilities | 10/49 | €1,247 | €234 | -€1,013 | -81.2% |
| Equity | 10/15 | -€14,731 | -€16,244 | -€1,513 | -10.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €13,423 | €13,423 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €11,564 | €11,564 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,746 | -€48,259 | -€1,513 | -3.2% |
| Amounts payable | 17/49 | €15,978 | €16,478 | +€500 | +3.1% |
| Amounts payable within one year | 42/48 | €15,978 | €16,478 | +€500 | +3.1% |
| Other amounts payable | 47/48 | €15,978 | €16,478 | +€500 | +3.1% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€361 | -€1,129 | -€768 | -212.7% |
| Operating profit (loss) | 9901 | -€502 | -€1,273 | -€771 | -153.8% |
| Financial charges | 65/66B | €242 | €240 | -€2 | -0.7% |
| Recurring financial charges | 65 | €242 | €240 | -€2 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€743 | -€1,513 | -€770 | -103.6% |
| Profit (loss) for the period | 9904 | -€743 | -€1,513 | -€770 | -103.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€743 | -€1,513 | -€770 | -103.6% |
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 7 October 2026 via checked.be.