LYRAGEN: 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.
LYRAGEN
Largest movements
- Current investments -€125,000
down €125,000 (-80.6%), from €155,000 to €30,000
- Cash +€85,959
up €85,959 (+2,302%), from €3,733 to €89,693
mainly Current investments (+€125,000) and Depreciation (+€5,109)
- Tangible fixed assets -€5,109
down €5,109 (-8.0%), from €63,922 to €58,813
of which Furniture and vehicles: -€3,504
- Profit (loss) carried forward -€27,641
down €27,641 (-53.6%), from €51,546 to €23,906
- Other debts -€16,470
down €16,470 (-26.9%), from €61,180 to €44,710
- Trade debts +€2,784
up €2,784 (+271%), from €1,028 to €3,812
- Gross operating margin -€43,688
down €43,688, from €18,621 to -€25,067
- Taxes -€4,583
down €4,583 (-97.2%), from €4,713 to €130
- Financial income +€3,417
up €3,417 (+318%), from €1,073 to €4,490
- Depreciation +€1,590
up €1,590 (+45.2%), from €3,520 to €5,109
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 | €225,162 | €185,153 | -€40,009 | -17.8% |
| Fixed assets | 21/28 | €63,922 | €58,813 | -€5,109 | -8.0% |
| Tangible fixed assets | 22/27 | €63,922 | €58,813 | -€5,109 | -8.0% |
| Land and buildings | 22 | €43,989 | €43,989 | = | 0.0% |
| Furniture and vehicles | 24 | €10,063 | €6,559 | -€3,504 | -34.8% |
| Other tangible fixed assets | 26 | €9,871 | €8,265 | -€1,605 | -16.3% |
| Current assets | 29/58 | €161,240 | €126,340 | -€34,900 | -21.6% |
| Amounts receivable within one year | 40/41 | €1,864 | €3,839 | +€1,975 | +106% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,864 | €3,839 | +€1,975 | +106% |
| Current investments | 50/53 | €155,000 | €30,000 | -€125,000 | -80.6% |
| Cash at bank and in hand | 54/58 | €3,733 | €89,693 | +€85,959 | +2,302% |
| Deferred charges and accrued income | 490/1 | €642 | €2,808 | +€2,166 | +337% |
| Total equity and liabilities | 10/49 | €225,162 | €185,153 | -€40,009 | -17.8% |
| Equity | 10/15 | €162,556 | €134,916 | -€27,641 | -17.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €92,410 | €92,410 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €92,410 | €92,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,546 | €23,906 | -€27,641 | -53.6% |
| Amounts payable | 17/49 | €62,606 | €50,237 | -€12,369 | -19.8% |
| Amounts payable within one year | 42/48 | €62,209 | €49,837 | -€12,372 | -19.9% |
| Trade debts | 44 | €1,028 | €3,812 | +€2,784 | +271% |
| Suppliers | 440/4 | €1,028 | €3,812 | +€2,784 | +271% |
| Taxes, remuneration and social security | 45 | €0 | €1,315 | +€1,315 | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | - | €1,315 | +€1,315 | |
| Other amounts payable | 47/48 | €61,180 | €44,710 | -€16,470 | -26.9% |
| Accrued charges and deferred income | 492/3 | €397 | €400 | +€3 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,520 | €5,109 | +€1,590 | +45.2% |
| Other operating charges | 640/8 | €1,452 | €1,699 | +€247 | +17.0% |
| Gross operating margin | 9900 | €18,621 | -€25,067 | -€43,688 | |
| Operating profit (loss) | 9901 | €13,649 | -€31,875 | -€45,524 | |
| Financial income | 75/76B | €1,073 | €4,490 | +€3,417 | +318% |
| Recurring financial income | 75 | €1,073 | €4,490 | +€3,417 | +318% |
| Financial charges | 65/66B | €244 | €125 | -€118 | -48.5% |
| Recurring financial charges | 65 | €244 | €125 | -€118 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €14,478 | -€27,511 | -€41,989 | |
| Income taxes | 67/77 | €4,713 | €130 | -€4,583 | -97.2% |
| Profit (loss) for the period | 9904 | €9,765 | -€27,641 | -€37,406 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,765 | -€27,641 | -€37,406 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.