LYRIENSIS: 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.
LYRIENSIS
Largest movements
- Cash +€82,199
up €82,199 (+166%), from €49,576 to €131,775
mainly Net result for the year (+€193,609) and Other debts (+€92,105)
- Receivables within one year +€62,421
up €62,421 (+499%), from €12,517 to €74,938
of which Other amounts receivable: +€72,788
- Deferred charges and accrued income +€7,144
up €7,144 (+576%), from €1,239 to €8,383
- Other debts +€92,105
up €92,105 (+238%), from €38,659 to €130,764
- Reserves +€63,609
up €63,609 (+3,348%), from €1,900 to €65,509
- Tax, wage and social debts -€3,900
no longer reported in 2025 (was €3,900)
- Gross operating margin +€202,464
up €202,464 (+394%), from €51,368 to €253,832
- Taxes +€47,973
up €47,973 (+460%), from €10,419 to €58,392
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 | €65,626 | €217,255 | +€151,628 | +231% |
| Fixed assets | 21/28 | €2,294 | €2,158 | -€136 | -5.9% |
| Tangible fixed assets | 22/27 | €2,294 | €2,158 | -€136 | -5.9% |
| Furniture and vehicles | 24 | €1,903 | €1,963 | +€60 | +3.1% |
| Other tangible fixed assets | 26 | €391 | €196 | -€196 | -50.0% |
| Current assets | 29/58 | €63,332 | €215,096 | +€151,764 | +240% |
| Amounts receivable within one year | 40/41 | €12,517 | €74,938 | +€62,421 | +499% |
| Trade receivables | 40 | €10,491 | €125 | -€10,366 | -98.8% |
| Other amounts receivable | 41 | €2,026 | €74,813 | +€72,788 | +3,593% |
| Cash at bank and in hand | 54/58 | €49,576 | €131,775 | +€82,199 | +166% |
| Deferred charges and accrued income | 490/1 | €1,239 | €8,383 | +€7,144 | +576% |
| Total equity and liabilities | 10/49 | €65,626 | €217,255 | +€151,628 | +231% |
| Equity | 10/15 | €20,900 | €84,509 | +€63,609 | +304% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €1,900 | €65,509 | +€63,609 | +3,348% |
| Distributable reserves | 133 | €1,900 | €65,509 | +€63,609 | +3,348% |
| Amounts payable | 17/49 | €44,726 | €132,746 | +€88,019 | +197% |
| Amounts payable within one year | 42/48 | €43,411 | €131,429 | +€88,018 | +203% |
| Financial debts | 43 | €37 | €503 | +€466 | +1,254% |
| Other loans | 439 | €37 | €503 | +€466 | +1,254% |
| Trade debts | 44 | €815 | €161 | -€653 | -80.2% |
| Suppliers | 440/4 | €815 | €161 | -€653 | -80.2% |
| Taxes, remuneration and social security | 45 | €3,900 | - | -€3,900 | |
| Taxes | 450/3 | €3,900 | - | -€3,900 | |
| Other amounts payable | 47/48 | €38,659 | €130,764 | +€92,105 | +238% |
| Accrued charges and deferred income | 492/3 | €1,316 | €1,317 | +€1 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €885 | +€164 | +22.7% |
| Other operating charges | 640/8 | €1,468 | €601 | -€866 | -59.0% |
| Gross operating margin | 9900 | €51,368 | €253,832 | +€202,464 | +394% |
| Operating profit (loss) | 9901 | €49,179 | €252,345 | +€203,167 | +413% |
| Financial income | 75/76B | €57 | €58 | +€2 | +2.8% |
| Recurring financial income | 75 | €57 | €58 | +€2 | +2.8% |
| Financial charges | 65/66B | €158 | €402 | +€245 | +156% |
| Recurring financial charges | 65 | €158 | €402 | +€245 | +156% |
| Profit (loss) for the period before taxes | 9903 | €49,078 | €252,001 | +€202,923 | +413% |
| Income taxes | 67/77 | €10,419 | €58,392 | +€47,973 | +460% |
| Profit (loss) for the period | 9904 | €38,659 | €193,609 | +€154,950 | +401% |
| Profit (loss) for the period to be appropriated | 9905 | €38,659 | €193,609 | +€154,950 | +401% |
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 24 October 2026 via checked.be.