LYRA CONSULTING: 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 CONSULTING
Largest movements
- Cash +€49,562
up €49,562 (+50.9%), from €97,422 to €146,984
mainly Net result for the year (+€114,122) and Tax, wage and social debts (+€32,732)
- Deferred charges and accrued income +€19,039
up €19,039 (+5016.4%), from €380 to €19,419
- Receivables within one year -€6,114
down €6,114 (-20.6%), from €29,670 to €23,556
of which Trade receivables: -€6,114
- Profit (loss) carried forward +€103,000
new in 2025: €103,000
- Other debts -€67,600
down €67,600 (-77.8%), from €86,911 to €19,311
- Tax, wage and social debts +€32,732
up €32,732 (+242.2%), from €13,513 to €46,245
- Trade debts -€6,159
down €6,159 (-82.5%), from €7,464 to €1,305
- Gross operating margin +€44,770
up €44,770 (+41.8%), from €107,096 to €151,866
- Taxes +€13,686
up €13,686 (+61.4%), from €22,298 to €35,985
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 | €129,065 | €190,321 | +€61,256 | +47.5% |
| Fixed assets | 21/28 | €1,594 | €363 | -€1,231 | -77.3% |
| Tangible fixed assets | 22/27 | €1,594 | €363 | -€1,231 | -77.3% |
| Furniture and vehicles | 24 | €1,594 | €363 | -€1,231 | -77.3% |
| Current assets | 29/58 | €127,471 | €189,959 | +€62,488 | +49.0% |
| Amounts receivable within one year | 40/41 | €29,670 | €23,556 | -€6,114 | -20.6% |
| Trade receivables | 40 | €26,913 | €20,799 | -€6,114 | -22.7% |
| Other amounts receivable | 41 | €2,757 | €2,757 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €97,422 | €146,984 | +€49,562 | +50.9% |
| Deferred charges and accrued income | 490/1 | €380 | €19,419 | +€19,039 | +5016.4% |
| Total equity and liabilities | 10/49 | €129,065 | €190,321 | +€61,256 | +47.5% |
| Equity | 10/15 | €20,460 | €123,460 | +€103,000 | +503.4% |
| 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 | - | €103,000 | +€103,000 | |
| Amounts payable | 17/49 | €108,605 | €66,861 | -€41,744 | -38.4% |
| Amounts payable within one year | 42/48 | €107,888 | €66,861 | -€41,027 | -38.0% |
| Trade debts | 44 | €7,464 | €1,305 | -€6,159 | -82.5% |
| Suppliers | 440/4 | €7,464 | €1,305 | -€6,159 | -82.5% |
| Taxes, remuneration and social security | 45 | €13,513 | €46,245 | +€32,732 | +242.2% |
| Taxes | 450/3 | €13,513 | €46,245 | +€32,732 | +242.2% |
| Other amounts payable | 47/48 | €86,911 | €19,311 | -€67,600 | -77.8% |
| Accrued charges and deferred income | 492/3 | €716 | - | -€716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,449 | €1,231 | -€218 | -15.0% |
| Gross operating margin | 9900 | €107,096 | €151,866 | +€44,770 | +41.8% |
| Operating profit (loss) | 9901 | €105,647 | €150,635 | +€44,987 | +42.6% |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €805 | €528 | -€276 | -34.4% |
| Recurring financial charges | 65 | €805 | €528 | -€276 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €104,851 | €150,107 | +€45,256 | +43.2% |
| Income taxes | 67/77 | €22,298 | €35,985 | +€13,686 | +61.4% |
| Profit (loss) for the period | 9904 | €82,552 | €114,122 | +€31,570 | +38.2% |
| Profit (loss) for the period to be appropriated | 9905 | €82,552 | €114,122 | +€31,570 | +38.2% |
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 12 October 2026 via checked.be.