LYRAMA: 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.
LYRAMA
Largest movements
- Cash -€100,962
down €100,962 (-11.2%), from €902,664 to €801,702
mainly Contributions, distributions and other (-€430,560) and Net result for the year (-€73,549)
- Tangible fixed assets -€68,841
down €68,841 (-4.0%), from €1.7m to €1.7m
of which Land and buildings: -€77,558
- Reserves -€456,613
down €456,613 (-89.0%), from €513,200 to €56,587
of which Distributable reserves: -€456,613
- Other debts +€430,560
up €430,560 (+14352.0%), from €3,000 to €433,560
- Profit (loss) carried forward -€47,496
down €47,496 (-100.0%), from €47,496 to €0
- Tax, wage and social debts -€47,414
down €47,414 (-99.6%), from €47,623 to €209
- Gross operating margin -€501,428
down €501,428 (-94.1%), from €532,677 to €31,249
- Taxes -€47,262
down €47,262 (-99.5%), from €47,516 to €253
- Financial income -€9,003
down €9,003 (-30.1%), from €29,868 to €20,865
of which Financial income: -€28,486
- Other operating charges -€7,823
down €7,823 (-28.1%), from €27,833 to €20,010
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 | €2,679,472 | €2,541,974 | -€137,497 | -5.1% |
| Fixed assets | 21/28 | €1,740,679 | €1,671,837 | -€68,841 | -4.0% |
| Tangible fixed assets | 22/27 | €1,740,670 | €1,671,828 | -€68,841 | -4.0% |
| Land and buildings | 22 | €1,694,700 | €1,617,142 | -€77,558 | -4.6% |
| Plant, machinery and equipment | 23 | €32,924 | €33,974 | +€1,050 | +3.2% |
| Furniture and vehicles | 24 | €7,649 | €12,380 | +€4,730 | +61.8% |
| Other tangible fixed assets | 26 | €5,396 | €8,332 | +€2,936 | +54.4% |
| Financial fixed assets | 28 | €9 | €9 | = | 0.0% |
| Current assets | 29/58 | €938,793 | €870,137 | -€68,656 | -7.3% |
| Amounts receivable within one year | 40/41 | €30,179 | €55,595 | +€25,416 | +84.2% |
| Other amounts receivable | 41 | €30,179 | €55,595 | +€25,416 | +84.2% |
| Cash at bank and in hand | 54/58 | €902,664 | €801,702 | -€100,962 | -11.2% |
| Deferred charges and accrued income | 490/1 | €5,950 | €12,840 | +€6,890 | +115.8% |
| Total equity and liabilities | 10/49 | €2,679,472 | €2,541,974 | -€137,497 | -5.1% |
| Equity | 10/15 | €2,460,084 | €1,955,974 | -€504,109 | -20.5% |
| Contributions | 10/11 | €1,899,387 | €1,899,387 | = | 0.0% |
| Capital | 10 | €1,899,387 | €1,899,387 | = | 0.0% |
| Issued capital | 100 | €1,899,387 | €1,899,387 | = | 0.0% |
| Reserves | 13 | €513,200 | €56,587 | -€456,613 | -89.0% |
| Non-distributable reserves | 130/1 | €51,335 | €51,335 | = | 0.0% |
| Legal reserve | 130 | €51,335 | €51,335 | = | 0.0% |
| Distributable reserves | 133 | €461,865 | €5,252 | -€456,613 | -98.9% |
| Profit (loss) carried forward | 14 | €47,496 | €0 | -€47,496 | -100.0% |
| Amounts payable | 17/49 | €219,388 | €586,000 | +€366,612 | +167.1% |
| Amounts payable after more than one year | 17 | €136,013 | €122,925 | -€13,088 | -9.6% |
| Financial debts | 170/4 | €128,070 | €114,982 | -€13,088 | -10.2% |
| Other amounts payable | 178/9 | €7,943 | €7,943 | = | 0.0% |
| Amounts payable within one year | 42/48 | €76,056 | €450,741 | +€374,685 | +492.6% |
| Current portion of amounts payable after more than one year | 42 | €12,913 | €13,088 | +€175 | +1.4% |
| Trade debts | 44 | €12,520 | €3,883 | -€8,636 | -69.0% |
| Suppliers | 440/4 | €12,520 | €3,883 | -€8,636 | -69.0% |
| Taxes, remuneration and social security | 45 | €47,623 | €209 | -€47,414 | -99.6% |
| Taxes | 450/3 | €47,623 | €209 | -€47,414 | -99.6% |
| Other amounts payable | 47/48 | €3,000 | €433,560 | +€430,560 | +14352.0% |
| Accrued charges and deferred income | 492/3 | €7,319 | €12,334 | +€5,015 | +68.5% |
| Non-recurring operating income | 76A | €513,447 | €0 | -€513,447 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,546 | €100,779 | -€767 | -0.8% |
| Other operating charges | 640/8 | €27,833 | €20,010 | -€7,823 | -28.1% |
| Non-recurring operating charges | 66A | - | €1,600 | +€1,600 | |
| Gross operating margin | 9900 | €532,677 | €31,249 | -€501,428 | -94.1% |
| Operating profit (loss) | 9901 | €403,298 | -€91,140 | -€494,438 | |
| Financial income | 75/76B | €29,868 | €20,865 | -€9,003 | -30.1% |
| Recurring financial income | 75 | €29,868 | €1,382 | -€28,486 | -95.4% |
| Non-recurring financial income | 76B | €29,868 | €19,484 | -€10,384 | -34.8% |
| Financial charges | 65/66B | €3,074 | €3,021 | -€53 | -1.7% |
| Recurring financial charges | 65 | €3,074 | €3,021 | -€53 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €430,092 | -€73,296 | -€503,388 | |
| Income taxes | 67/77 | €47,516 | €253 | -€47,262 | -99.5% |
| Profit (loss) for the period | 9904 | €382,576 | -€73,549 | -€456,126 | |
| Profit (loss) for the period to be appropriated | 9905 | €382,576 | -€73,549 | -€456,126 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.