LYPA: 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.
LYPA
Largest movements
- Receivables within one year +€29,940
up €29,940 (+30.1%), from €99,348 to €129,288
- Tangible fixed assets -€5,000
down €5,000 (-11.1%), from €45,000 to €40,000
- Cash -€1,908
down €1,908 (-66.0%), from €2,891 to €983
mainly Receivables within one year (-€29,940) and Accrued charges and deferred income (-€566)
- Reserves +€22,117
up €22,117 (+17.9%), from €123,710 to €145,827
of which Distributable reserves: +€22,117
- Gross operating margin +€2,761
up €2,761 (+8.5%), from €32,518 to €35,280
- Financial income -€702
down €702 (-10.3%), from €6,847 to €6,144
- Taxes +€630
up €630 (+6.2%), from €10,131 to €10,761
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 | €147,489 | €170,520 | +€23,031 | +15.6% |
| Fixed assets | 21/28 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Tangible fixed assets | 22/27 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Land and buildings | 22 | €45,000 | €40,000 | -€5,000 | -11.1% |
| Current assets | 29/58 | €102,489 | €130,520 | +€28,031 | +27.4% |
| Amounts receivable within one year | 40/41 | €99,348 | €129,288 | +€29,940 | +30.1% |
| Other amounts receivable | 41 | €99,348 | €129,288 | +€29,940 | +30.1% |
| Cash at bank and in hand | 54/58 | €2,891 | €983 | -€1,908 | -66.0% |
| Deferred charges and accrued income | 490/1 | €250 | €250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €147,489 | €170,520 | +€23,031 | +15.6% |
| Equity | 10/15 | €129,910 | €152,027 | +€22,117 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €123,710 | €145,827 | +€22,117 | +17.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €121,850 | €143,967 | +€22,117 | +18.2% |
| Amounts payable | 17/49 | €17,579 | €18,493 | +€914 | +5.2% |
| Amounts payable after more than one year | 17 | €920 | €920 | = | 0.0% |
| Other amounts payable | 178/9 | €920 | €920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,419 | €16,900 | +€1,480 | +9.6% |
| Financial debts | 43 | €4,748 | €5,037 | +€289 | +6.1% |
| Credit institutions | 430/8 | €4,748 | €5,037 | +€289 | +6.1% |
| Trade debts | 44 | €1,306 | €971 | -€336 | -25.7% |
| Suppliers | 440/4 | €1,306 | €971 | -€336 | -25.7% |
| Taxes, remuneration and social security | 45 | €9,365 | €10,892 | +€1,527 | +16.3% |
| Taxes | 450/3 | €9,365 | €10,892 | +€1,527 | +16.3% |
| Accrued charges and deferred income | 492/3 | €1,239 | €673 | -€566 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €2,836 | €2,923 | +€87 | +3.1% |
| Gross operating margin | 9900 | €32,518 | €35,280 | +€2,761 | +8.5% |
| Operating profit (loss) | 9901 | €24,683 | €27,357 | +€2,674 | +10.8% |
| Financial income | 75/76B | €6,847 | €6,144 | -€702 | -10.3% |
| Recurring financial income | 75 | €6,847 | €6,144 | -€702 | -10.3% |
| Financial charges | 65/66B | €808 | €623 | -€185 | -22.9% |
| Recurring financial charges | 65 | €808 | €623 | -€185 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €30,722 | €32,878 | +€2,156 | +7.0% |
| Income taxes | 67/77 | €10,131 | €10,761 | +€630 | +6.2% |
| Profit (loss) for the period | 9904 | €20,591 | €22,117 | +€1,526 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,591 | €22,117 | +€1,526 | +7.4% |
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 5 October 2026 via checked.be.