LYRA: 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.
LYRA
Largest movements
- Tangible fixed assets -€9,506
down €9,506 (-25.2%), from €37,727 to €28,220
of which Furniture and vehicles: -€6,854
- Cash +€9,048
up €9,048 (+253%), from €3,583 to €12,630
mainly Depreciation (+€10,026) and Net result for the year (+€3,715)
- Receivables within one year -€2,491
down €2,491 (-15.9%), from €15,693 to €13,202
of which Other amounts receivable: -€2,750
- Deferred charges and accrued income +€936
up €936 (+108%), from €869 to €1,805
- Debts after one year -€5,716
down €5,716 (-28.6%), from €19,956 to €14,240
- Profit (loss) carried forward +€3,715
up €3,715 (+272%), from €1,367 to €5,082
- Other debts -€2,498
down €2,498 (-72.6%), from €3,440 to €942
- Trade debts +€2,347
up €2,347 (+34.5%), from €6,811 to €9,158
- Depreciation +€2,865
up €2,865 (+40.0%), from €7,161 to €10,026
- Gross operating margin +€2,607
up €2,607 (+18.0%), from €14,474 to €17,080
- Other operating charges -€822
down €822 (-48.0%), from €1,712 to €890
- Taxes +€644
up €644 (+65.0%), from €991 to €1,634
- Financial charges -€406
down €406 (-26.8%), from €1,516 to €1,110
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 | €58,338 | €56,290 | -€2,048 | -3.5% |
| Fixed assets | 21/28 | €37,880 | €28,359 | -€9,521 | -25.1% |
| Intangible fixed assets | 21 | €135 | €120 | -€15 | -11.1% |
| Tangible fixed assets | 22/27 | €37,727 | €28,220 | -€9,506 | -25.2% |
| Plant, machinery and equipment | 23 | €8,157 | €5,505 | -€2,653 | -32.5% |
| Furniture and vehicles | 24 | €29,569 | €22,716 | -€6,854 | -23.2% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €20,458 | €27,931 | +€7,473 | +36.5% |
| Stocks and contracts in progress | 3 | €314 | €294 | -€20 | -6.4% |
| Stocks | 30/36 | €314 | €294 | -€20 | -6.4% |
| Amounts receivable within one year | 40/41 | €15,693 | €13,202 | -€2,491 | -15.9% |
| Trade receivables | 40 | €12,943 | €13,202 | +€259 | +2.0% |
| Other amounts receivable | 41 | €2,750 | - | -€2,750 | |
| Cash at bank and in hand | 54/58 | €3,583 | €12,630 | +€9,048 | +253% |
| Deferred charges and accrued income | 490/1 | €869 | €1,805 | +€936 | +108% |
| Total equity and liabilities | 10/49 | €58,338 | €56,290 | -€2,048 | -3.5% |
| Equity | 10/15 | €21,827 | €25,542 | +€3,715 | +17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,367 | €5,082 | +€3,715 | +272% |
| Amounts payable | 17/49 | €36,512 | €30,748 | -€5,763 | -15.8% |
| Amounts payable after more than one year | 17 | €19,956 | €14,240 | -€5,716 | -28.6% |
| Financial debts | 170/4 | €19,956 | €14,240 | -€5,716 | -28.6% |
| Amounts payable within one year | 42/48 | €16,555 | €16,443 | -€113 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €5,497 | €5,716 | +€219 | +4.0% |
| Trade debts | 44 | €6,811 | €9,158 | +€2,347 | +34.5% |
| Suppliers | 440/4 | €6,811 | €9,158 | +€2,347 | +34.5% |
| Taxes, remuneration and social security | 45 | €807 | €626 | -€181 | -22.4% |
| Taxes | 450/3 | €807 | €626 | -€181 | -22.4% |
| Other amounts payable | 47/48 | €3,440 | €942 | -€2,498 | -72.6% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,161 | €10,026 | +€2,865 | +40.0% |
| Other operating charges | 640/8 | €1,712 | €890 | -€822 | -48.0% |
| Gross operating margin | 9900 | €14,474 | €17,080 | +€2,607 | +18.0% |
| Operating profit (loss) | 9901 | €5,601 | €6,165 | +€563 | +10.1% |
| Financial income | 75/76B | €92 | €294 | +€202 | +219% |
| Recurring financial income | 75 | €92 | €294 | +€202 | +219% |
| Financial charges | 65/66B | €1,516 | €1,110 | -€406 | -26.8% |
| Recurring financial charges | 65 | €1,516 | €1,110 | -€406 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €4,178 | €5,349 | +€1,172 | +28.0% |
| Income taxes | 67/77 | €991 | €1,634 | +€644 | +65.0% |
| Profit (loss) for the period | 9904 | €3,187 | €3,715 | +€528 | +16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,187 | €3,715 | +€528 | +16.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.