LYPI: 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.
LYPI
Largest movements
- Tangible fixed assets -€11,444
down €11,444 (-78.8%), from €14,515 to €3,071
of which Plant, machinery and equipment: -€9,964
- Receivables within one year +€1,715
up €1,715 (+83.7%), from €2,049 to €3,764
of which Trade receivables: +€1,824
- Stocks and contracts +€1,196
up €1,196 (+10.5%), from €11,391 to €12,588
- Debts after one year -€12,184
down €12,184 (-92.0%), from €13,241 to €1,058
- Short-term financial debts +€11,000
up €11,000 (+110.0%), from €10,000 to €21,000
- Profit (loss) carried forward -€8,616
down €8,616 (-10.5%), from -€81,843 to -€90,459
- Trade debts +€4,504
up €4,504 (+32.0%), from €14,085 to €18,589
- Current portion of long-term debt -€2,361
down €2,361 (-17.4%), from €13,570 to €11,208
- Purchases and services +€8,155
up €8,155 (+3.5%), from €235,303 to €243,458
- Gross operating margin +€5,524
up €5,524 (+4.9%), from €113,281 to €118,805
- Staff costs +€1,919
up €1,919 (+1.8%), from €109,498 to €111,418
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 | €96,006 | €87,999 | -€8,006 | -8.3% |
| Fixed assets | 21/28 | €63,901 | €52,457 | -€11,444 | -17.9% |
| Tangible fixed assets | 22/27 | €14,515 | €3,071 | -€11,444 | -78.8% |
| Plant, machinery and equipment | 23 | €12,455 | €2,491 | -€9,964 | -80.0% |
| Furniture and vehicles | 24 | €2,060 | €580 | -€1,480 | -71.8% |
| Financial fixed assets | 28 | €49,386 | €49,386 | = | 0.0% |
| Current assets | 29/58 | €32,104 | €35,542 | +€3,438 | +10.7% |
| Stocks and contracts in progress | 3 | €11,391 | €12,588 | +€1,196 | +10.5% |
| Stocks | 30/36 | €11,391 | €12,588 | +€1,196 | +10.5% |
| Amounts receivable within one year | 40/41 | €2,049 | €3,764 | +€1,715 | +83.7% |
| Trade receivables | 40 | €1,735 | €3,559 | +€1,824 | +105.1% |
| Other amounts receivable | 41 | €314 | €205 | -€109 | -34.7% |
| Cash at bank and in hand | 54/58 | €18,663 | €19,190 | +€527 | +2.8% |
| Total equity and liabilities | 10/49 | €96,006 | €87,999 | -€8,006 | -8.3% |
| Equity | 10/15 | -€56,682 | -€65,298 | -€8,616 | -15.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,569 | €6,569 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €4,710 | €4,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,843 | -€90,459 | -€8,616 | -10.5% |
| Amounts payable | 17/49 | €152,687 | €153,297 | +€609 | +0.4% |
| Amounts payable after more than one year | 17 | €13,241 | €1,058 | -€12,184 | -92.0% |
| Financial debts | 170/4 | €13,241 | €1,058 | -€12,184 | -92.0% |
| Amounts payable within one year | 42/48 | €139,446 | €152,239 | +€12,793 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €13,570 | €11,208 | -€2,361 | -17.4% |
| Financial debts | 43 | €10,000 | €21,000 | +€11,000 | +110.0% |
| Credit institutions | 430/8 | €10,000 | €21,000 | +€11,000 | +110.0% |
| Trade debts | 44 | €14,085 | €18,589 | +€4,504 | +32.0% |
| Suppliers | 440/4 | €14,085 | €18,589 | +€4,504 | +32.0% |
| Taxes, remuneration and social security | 45 | €15,163 | €14,814 | -€350 | -2.3% |
| Taxes | 450/3 | €6,520 | €5,441 | -€1,078 | -16.5% |
| Remuneration and social security | 454/9 | €8,644 | €9,372 | +€728 | +8.4% |
| Other amounts payable | 47/48 | €86,628 | €86,628 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €235,303 | €243,458 | +€8,155 | +3.5% |
| Remuneration, social security and pensions | 62 | €109,498 | €111,418 | +€1,919 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,030 | €12,141 | +€111 | +0.9% |
| Other operating charges | 640/8 | €1,182 | €1,208 | +€27 | +2.2% |
| Gross operating margin | 9900 | €113,281 | €118,805 | +€5,524 | +4.9% |
| Operating profit (loss) | 9901 | -€9,430 | -€5,962 | +€3,467 | +36.8% |
| Financial income | 75/76B | - | €456 | +€456 | |
| Recurring financial income | 75 | - | €456 | +€456 | |
| Financial charges | 65/66B | €2,012 | €3,110 | +€1,098 | +54.6% |
| Recurring financial charges | 65 | €2,012 | €3,110 | +€1,098 | +54.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,441 | -€8,616 | +€2,826 | +24.7% |
| Profit (loss) for the period | 9904 | -€11,441 | -€8,616 | +€2,826 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,441 | -€8,616 | +€2,826 | +24.7% |
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.