LYQuiT: 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.
LYQuiT
Largest movements
- Cash +€2,050
up €2,050 (+15.9%), from €12,897 to €14,947
mainly Depreciation (+€1,728) and Receivables within one year (+€633)
- Tangible fixed assets -€1,728
down €1,728 (-7.2%), from €23,937 to €22,209
of which Land and buildings: -€1,300
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€13,279
down €13,279 (-76.7%), from €17,312 to €4,033
- Taxes -€3,429
no longer reported in 2025 (was €3,429)
- Depreciation -€2,305
down €2,305 (-57.1%), from €4,033 to €1,728
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 | €109,925 | €109,688 | -€237 | -0.2% |
| Fixed assets | 21/28 | €23,937 | €22,209 | -€1,728 | -7.2% |
| Tangible fixed assets | 22/27 | €23,937 | €22,209 | -€1,728 | -7.2% |
| Land and buildings | 22 | €22,152 | €20,852 | -€1,300 | -5.9% |
| Plant, machinery and equipment | 23 | €1,785 | €1,356 | -€428 | -24.0% |
| Current assets | 29/58 | €85,988 | €87,479 | +€1,491 | +1.7% |
| Amounts receivable within one year | 40/41 | €665 | €32 | -€633 | -95.2% |
| Other amounts receivable | 41 | €665 | €32 | -€633 | -95.2% |
| Current investments | 50/53 | €72,426 | €72,500 | +€74 | +0.1% |
| Cash at bank and in hand | 54/58 | €12,897 | €14,947 | +€2,050 | +15.9% |
| Total equity and liabilities | 10/49 | €109,925 | €109,688 | -€237 | -0.2% |
| Equity | 10/15 | €109,092 | €108,881 | -€211 | -0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €89,559 | €89,559 | = | 0.0% |
| Distributable reserves | 133 | €89,559 | €89,559 | = | 0.0% |
| Profit (loss) carried forward | 14 | €941 | €730 | -€211 | -22.4% |
| Amounts payable | 17/49 | €832 | €806 | -€26 | -3.1% |
| Amounts payable within one year | 42/48 | €126 | - | -€126 | |
| Trade debts | 44 | €126 | - | -€126 | |
| Suppliers | 440/4 | €126 | - | -€126 | |
| Accrued charges and deferred income | 492/3 | €706 | €806 | +€100 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,033 | €1,728 | -€2,305 | -57.1% |
| Other operating charges | 640/8 | €2,467 | €2,549 | +€82 | +3.3% |
| Gross operating margin | 9900 | €17,312 | €4,033 | -€13,279 | -76.7% |
| Operating profit (loss) | 9901 | €10,812 | -€245 | -€11,057 | |
| Financial income | 75/76B | €58 | €106 | +€48 | +83.1% |
| Recurring financial income | 75 | €58 | €106 | +€48 | +83.1% |
| Financial charges | 65/66B | €74 | €72 | -€2 | -2.0% |
| Recurring financial charges | 65 | €74 | €72 | -€2 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | €10,796 | -€211 | -€11,007 | |
| Income taxes | 67/77 | €3,429 | - | -€3,429 | |
| Profit (loss) for the period | 9904 | €7,367 | -€211 | -€7,578 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,367 | -€211 | -€7,578 |
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.