LYRIS: 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.
LYRIS
Largest movements
- Cash +€17,909
up €17,909 (+277.0%), from €6,465 to €24,374
mainly Depreciation (+€26,381) and Receivables within one year (+€10,215)
- Tangible fixed assets -€16,038
down €16,038 (-4.2%), from €381,737 to €365,699
of which Land and buildings: -€19,925
- Receivables within one year -€10,215
down €10,215 (-99.8%), from €10,232 to €17
of which Other amounts receivable: -€8,558
- Debts after one year -€15,361
down €15,361 (-15.5%), from €99,172 to €83,811
- Profit (loss) carried forward +€6,775
up €6,775, from -€2,605 to €4,171
- Financial charges -€1,739
down €1,739 (-39.0%), from €4,463 to €2,725
- Gross operating margin -€1,592
down €1,592 (-3.7%), from €43,432 to €41,840
- Depreciation +€1,523
up €1,523 (+6.1%), from €24,858 to €26,381
- Financial income -€966
down €966 (-100.0%), from €966 to €0
- Other operating charges -€856
down €856 (-26.6%), from €3,216 to €2,361
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 | €399,953 | €390,886 | -€9,067 | -2.3% |
| Fixed assets | 21/28 | €382,005 | €365,967 | -€16,038 | -4.2% |
| Tangible fixed assets | 22/27 | €381,737 | €365,699 | -€16,038 | -4.2% |
| Land and buildings | 22 | €353,465 | €333,540 | -€19,925 | -5.6% |
| Plant, machinery and equipment | 23 | €692 | €600 | -€92 | -13.4% |
| Furniture and vehicles | 24 | €5,558 | €9,537 | +€3,980 | +71.6% |
| Other tangible fixed assets | 26 | €22,022 | €22,022 | = | 0.0% |
| Financial fixed assets | 28 | €268 | €268 | = | 0.0% |
| Current assets | 29/58 | €17,947 | €24,919 | +€6,972 | +38.8% |
| Amounts receivable within one year | 40/41 | €10,232 | €17 | -€10,215 | -99.8% |
| Trade receivables | 40 | €1,656 | €0 | -€1,656 | -100.0% |
| Other amounts receivable | 41 | €8,575 | €17 | -€8,558 | -99.8% |
| Cash at bank and in hand | 54/58 | €6,465 | €24,374 | +€17,909 | +277.0% |
| Deferred charges and accrued income | 490/1 | €1,251 | €528 | -€723 | -57.8% |
| Total equity and liabilities | 10/49 | €399,953 | €390,886 | -€9,067 | -2.3% |
| Equity | 10/15 | €263,728 | €270,504 | +€6,775 | +2.6% |
| Contributions | 10/11 | €200,033 | €200,033 | = | 0.0% |
| Reserves | 13 | €66,300 | €66,300 | = | 0.0% |
| Distributable reserves | 133 | €66,300 | €66,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,605 | €4,171 | +€6,775 | |
| Amounts payable | 17/49 | €136,224 | €120,383 | -€15,842 | -11.6% |
| Amounts payable after more than one year | 17 | €99,172 | €83,811 | -€15,361 | -15.5% |
| Financial debts | 170/4 | €99,172 | €83,811 | -€15,361 | -15.5% |
| Amounts payable within one year | 42/48 | €37,052 | €35,183 | -€1,869 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €15,361 | €15,361 | = | 0.0% |
| Trade debts | 44 | €1,115 | €1,744 | +€629 | +56.4% |
| Suppliers | 440/4 | €1,115 | €1,744 | +€629 | +56.4% |
| Taxes, remuneration and social security | 45 | €9,120 | €8,073 | -€1,047 | -11.5% |
| Taxes | 450/3 | €9,120 | €8,073 | -€1,047 | -11.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,456 | €10,005 | -€1,451 | -12.7% |
| Accrued charges and deferred income | 492/3 | €1 | €1,389 | +€1,388 | +185073.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,858 | €26,381 | +€1,523 | +6.1% |
| Other operating charges | 640/8 | €3,216 | €2,361 | -€856 | -26.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €43,432 | €41,840 | -€1,592 | -3.7% |
| Operating profit (loss) | 9901 | €15,358 | €13,098 | -€2,259 | -14.7% |
| Financial income | 75/76B | €966 | €0 | -€966 | -100.0% |
| Recurring financial income | 75 | €966 | €0 | -€966 | -100.0% |
| Financial charges | 65/66B | €4,463 | €2,725 | -€1,739 | -39.0% |
| Recurring financial charges | 65 | €4,463 | €2,725 | -€1,739 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €11,861 | €10,374 | -€1,487 | -12.5% |
| Income taxes | 67/77 | €4,221 | €3,598 | -€623 | -14.8% |
| Profit (loss) for the period | 9904 | €7,640 | €6,775 | -€864 | -11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,640 | €6,775 | -€864 | -11.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.