LypaLaw: 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.
LypaLaw
Largest movements
- Cash +€84,848
up €84,848 (+142%), from €59,873 to €144,720
mainly Net result for the year (+€78,098) and Tax, wage and social debts (+€8,783)
- Deferred charges and accrued income +€1,678
new in 2025: €1,678
- Profit (loss) carried forward +€78,098
up €78,098 (+192%), from €40,651 to €118,749
- Tax, wage and social debts +€8,783
up €8,783 (+54.8%), from €16,025 to €24,808
- Gross operating margin +€47,248
up €47,248 (+92.7%), from €50,978 to €98,226
- Taxes +€9,902
up €9,902 (+97.2%), from €10,189 to €20,091
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.
Derived cash bridge
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 | €59,873 | €146,671 | +€86,798 | +145% |
| Current assets | 29/58 | €59,873 | €146,671 | +€86,798 | +145% |
| Amounts receivable within one year | 40/41 | - | €273 | +€273 | |
| Trade receivables | 40 | - | €264 | +€264 | |
| Other amounts receivable | 41 | - | €9 | +€9 | |
| Cash at bank and in hand | 54/58 | €59,873 | €144,720 | +€84,848 | +142% |
| Deferred charges and accrued income | 490/1 | - | €1,678 | +€1,678 | |
| Total equity and liabilities | 10/49 | €59,873 | €146,671 | +€86,798 | +145% |
| Equity | 10/15 | €43,651 | €121,749 | +€78,098 | +179% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,651 | €118,749 | +€78,098 | +192% |
| Amounts payable | 17/49 | €16,222 | €24,922 | +€8,700 | +53.6% |
| Amounts payable within one year | 42/48 | €16,222 | €24,922 | +€8,700 | +53.6% |
| Trade debts | 44 | - | €114 | +€114 | |
| Suppliers | 440/4 | - | €114 | +€114 | |
| Taxes, remuneration and social security | 45 | €16,025 | €24,808 | +€8,783 | +54.8% |
| Taxes | 450/3 | €16,025 | €24,808 | +€8,783 | +54.8% |
| Other amounts payable | 47/48 | €197 | - | -€197 | |
| Gross operating margin | 9900 | €50,978 | €98,226 | +€47,248 | +92.7% |
| Operating profit (loss) | 9901 | €50,978 | €98,226 | +€47,248 | +92.7% |
| Financial charges | 65/66B | €26 | €37 | +€11 | +41.7% |
| Recurring financial charges | 65 | €26 | €37 | +€11 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €50,952 | €98,189 | +€47,237 | +92.7% |
| Income taxes | 67/77 | €10,189 | €20,091 | +€9,902 | +97.2% |
| Profit (loss) for the period | 9904 | €40,764 | €78,098 | +€37,334 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,764 | €78,098 | +€37,334 | +91.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.