lyptus: 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.
lyptus
Largest movements
- Cash +€596,214
up €596,214 (+2011.5%), from €29,640 to €625,854
mainly Net result for the year (+€895,372) and Investment in fixed assets (net) (+€85,394)
- Tangible fixed assets -€120,379
down €120,379 (-14.5%), from €830,231 to €709,852
of which Land and buildings: -€91,481
- Receivables within one year +€52,551
up €52,551 (+202.6%), from €25,938 to €78,489
of which Trade receivables: +€51,702
- Reserves +€895,000
up €895,000 (+18869.9%), from €4,743 to €899,743
of which Distributable reserves: +€895,000
- Debts after one year -€410,174
down €410,174 (-97.4%), from €420,910 to €10,736
- Tax, wage and social debts +€80,315
up €80,315 (+2176.0%), from €3,691 to €84,006
of which Taxes: +€82,115
- Current portion of long-term debt -€48,653
down €48,653 (-85.5%), from €56,876 to €8,223
- Gross operating margin +€1.3m
up €1.3m (+3828.8%), from €34,859 to €1.4m
- Taxes +€372,500
new in 2025: €372,500
- Other operating charges +€19,021
up €19,021 (+212.7%), from €8,944 to €27,965
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 | €899,579 | €1,416,011 | +€516,432 | +57.4% |
| Fixed assets | 21/28 | €830,584 | €710,205 | -€120,379 | -14.5% |
| Tangible fixed assets | 22/27 | €830,231 | €709,852 | -€120,379 | -14.5% |
| Land and buildings | 22 | €748,069 | €656,588 | -€91,481 | -12.2% |
| Plant, machinery and equipment | 23 | €45,955 | €29,147 | -€16,808 | -36.6% |
| Furniture and vehicles | 24 | €36,207 | €24,117 | -€12,090 | -33.4% |
| Financial fixed assets | 28 | €353 | €353 | -€0 | 0.0% |
| Current assets | 29/58 | €68,995 | €705,806 | +€636,811 | +923.0% |
| Amounts receivable within one year | 40/41 | €25,938 | €78,489 | +€52,551 | +202.6% |
| Trade receivables | 40 | €25,000 | €76,702 | +€51,702 | +206.8% |
| Other amounts receivable | 41 | €938 | €1,788 | +€850 | +90.6% |
| Current investments | 50/53 | €10,080 | - | -€10,080 | |
| Cash at bank and in hand | 54/58 | €29,640 | €625,854 | +€596,214 | +2011.5% |
| Deferred charges and accrued income | 490/1 | €3,337 | €1,462 | -€1,875 | -56.2% |
| Total equity and liabilities | 10/49 | €899,579 | €1,416,011 | +€516,432 | +57.4% |
| Equity | 10/15 | €363,501 | €1,258,872 | +€895,371 | +246.3% |
| Contributions | 10/11 | €109,433 | €109,433 | +€0 | 0.0% |
| Capital | 10 | €109,433 | €109,433 | +€0 | 0.0% |
| Issued capital | 100 | €109,433 | €109,433 | +€0 | 0.0% |
| Reserves | 13 | €4,743 | €899,743 | +€895,000 | +18869.9% |
| Non-distributable reserves | 130/1 | €4,743 | €4,743 | +€0 | 0.0% |
| Legal reserve | 130 | €4,743 | €4,743 | +€0 | 0.0% |
| Distributable reserves | 133 | - | €895,000 | +€895,000 | |
| Profit (loss) carried forward | 14 | €249,325 | €249,696 | +€371 | +0.1% |
| Amounts payable | 17/49 | €536,078 | €157,138 | -€378,940 | -70.7% |
| Amounts payable after more than one year | 17 | €420,910 | €10,736 | -€410,174 | -97.4% |
| Financial debts | 170/4 | €420,910 | €10,736 | -€410,174 | -97.4% |
| Amounts payable within one year | 42/48 | €115,135 | €146,403 | +€31,268 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €56,876 | €8,223 | -€48,653 | -85.5% |
| Trade debts | 44 | €3,519 | €12,906 | +€9,387 | +266.8% |
| Suppliers | 440/4 | €3,519 | €12,906 | +€9,387 | +266.8% |
| Taxes, remuneration and social security | 45 | €3,691 | €84,006 | +€80,315 | +2176.0% |
| Taxes | 450/3 | €1,891 | €84,006 | +€82,115 | +4342.4% |
| Remuneration and social security | 454/9 | €1,800 | - | -€1,800 | |
| Other amounts payable | 47/48 | €51,049 | €41,268 | -€9,781 | -19.2% |
| Accrued charges and deferred income | 492/3 | €33 | - | -€33 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,418 | €34,985 | -€13,434 | -27.7% |
| Other operating charges | 640/8 | €8,944 | €27,965 | +€19,021 | +212.7% |
| Non-recurring operating charges | 66A | - | €10,080 | +€10,080 | |
| Gross operating margin | 9900 | €34,859 | €1,369,542 | +€1.3m | +3828.8% |
| Operating profit (loss) | 9901 | -€22,503 | €1,296,513 | +€1.3m | |
| Financial income | 75/76B | €13 | €5 | -€8 | -61.5% |
| Recurring financial income | 75 | €13 | €5 | -€8 | -61.5% |
| Financial charges | 65/66B | €18,436 | €28,646 | +€10,210 | +55.4% |
| Recurring financial charges | 65 | €18,436 | €28,646 | +€10,210 | +55.4% |
| Profit (loss) for the period before taxes | 9903 | -€40,926 | €1,267,872 | +€1.3m | |
| Income taxes | 67/77 | - | €372,500 | +€372,500 | |
| Profit (loss) for the period | 9904 | -€40,926 | €895,372 | +€936,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,926 | €895,372 | +€936,298 |
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 6 October 2026 via checked.be.