LYPAC: 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.
LYPAC
Largest movements
- Receivables within one year +€46,671
up €46,671 (+298.3%), from €15,645 to €62,315
of which Other amounts receivable: +€26,586
- Cash -€23,375
down €23,375 (-24.2%), from €96,667 to €73,292
mainly Receivables within one year (-€46,671) and Contributions, distributions and other (-€18,293)
- Tangible fixed assets +€10,577
up €10,577 (+561.8%), from €1,883 to €12,460
of which Furniture and vehicles: +€10,642
- Profit (loss) carried forward +€16,503
up €16,503 (+24.6%), from €66,971 to €83,474
- Other debts +€10,701
up €10,701 (+76.9%), from €13,915 to €24,615
- Tax, wage and social debts +€8,586
up €8,586 (+128.2%), from €6,700 to €15,286
of which Taxes: +€10,786
- Trade debts -€2,432
down €2,432 (-42.1%), from €5,784 to €3,352
- Gross operating margin +€55,108
up €55,108, from -€10,051 to €45,057
- Taxes +€5,758
up €5,758 (+4456.1%), from €129 to €5,887
- Depreciation +€1,839
up €1,839 (+138.3%), from €1,330 to €3,170
- Financial charges -€983
down €983 (-41.9%), from €2,345 to €1,361
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 | €116,622 | €150,785 | +€34,163 | +29.3% |
| Fixed assets | 21/28 | €1,883 | €12,460 | +€10,577 | +561.8% |
| Tangible fixed assets | 22/27 | €1,883 | €12,460 | +€10,577 | +561.8% |
| Furniture and vehicles | 24 | €1,256 | €11,898 | +€10,642 | +847.4% |
| Other tangible fixed assets | 26 | €627 | €562 | -€65 | -10.4% |
| Current assets | 29/58 | €114,739 | €138,325 | +€23,586 | +20.6% |
| Amounts receivable within one year | 40/41 | €15,645 | €62,315 | +€46,671 | +298.3% |
| Trade receivables | 40 | €5,330 | €25,415 | +€20,084 | +376.8% |
| Other amounts receivable | 41 | €10,314 | €36,900 | +€26,586 | +257.8% |
| Cash at bank and in hand | 54/58 | €96,667 | €73,292 | -€23,375 | -24.2% |
| Deferred charges and accrued income | 490/1 | €2,428 | €2,718 | +€291 | +12.0% |
| Total equity and liabilities | 10/49 | €116,622 | €150,785 | +€34,163 | +29.3% |
| Equity | 10/15 | €87,431 | €103,934 | +€16,503 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,971 | €83,474 | +€16,503 | +24.6% |
| Amounts payable | 17/49 | €29,191 | €46,851 | +€17,660 | +60.5% |
| Amounts payable within one year | 42/48 | €26,398 | €43,253 | +€16,855 | +63.8% |
| Trade debts | 44 | €5,784 | €3,352 | -€2,432 | -42.1% |
| Suppliers | 440/4 | €5,784 | €3,352 | -€2,432 | -42.1% |
| Taxes, remuneration and social security | 45 | €6,700 | €15,286 | +€8,586 | +128.2% |
| Taxes | 450/3 | €4,500 | €15,286 | +€10,786 | +239.7% |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €13,915 | €24,615 | +€10,701 | +76.9% |
| Accrued charges and deferred income | 492/3 | €2,793 | €3,598 | +€805 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,330 | €3,170 | +€1,839 | +138.3% |
| Gross operating margin | 9900 | -€10,051 | €45,057 | +€55,108 | |
| Operating profit (loss) | 9901 | -€11,381 | €41,887 | +€53,268 | |
| Financial income | 75/76B | €228 | €158 | -€70 | -30.7% |
| Recurring financial income | 75 | €228 | €158 | -€70 | -30.7% |
| Financial charges | 65/66B | €2,345 | €1,361 | -€983 | -41.9% |
| Recurring financial charges | 65 | €2,345 | €1,361 | -€983 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,498 | €40,684 | +€54,182 | |
| Income taxes | 67/77 | €129 | €5,887 | +€5,758 | +4456.1% |
| Profit (loss) for the period | 9904 | -€13,627 | €34,796 | +€48,424 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,627 | €34,796 | +€48,424 |
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 8 October 2026 via checked.be.