LYRO: 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.
LYRO
Largest movements
- Tangible fixed assets -€11,190
down €11,190 (-5.2%), from €214,458 to €203,268
of which Furniture and vehicles: -€6,519
- Cash +€3,294
up €3,294 (+23.6%), from €13,952 to €17,246
mainly Depreciation (+€15,247) and Trade debts (+€1,520)
- Profit (loss) carried forward -€7,927
down €7,927 (-38.8%), from -€20,409 to -€28,336
- Gross operating margin -€18,273
down €18,273 (-59.3%), from €30,795 to €12,522
- Financial charges -€2,763
down €2,763 (-96.7%), from €2,856 to €93
- Depreciation -€1,507
down €1,507 (-9.0%), from €16,754 to €15,247
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 | €230,231 | €222,535 | -€7,696 | -3.3% |
| Fixed assets | 21/28 | €214,458 | €203,268 | -€11,190 | -5.2% |
| Tangible fixed assets | 22/27 | €214,458 | €203,268 | -€11,190 | -5.2% |
| Land and buildings | 22 | €180,814 | €177,603 | -€3,211 | -1.8% |
| Plant, machinery and equipment | 23 | €6,566 | €5,106 | -€1,460 | -22.2% |
| Furniture and vehicles | 24 | €27,078 | €20,559 | -€6,519 | -24.1% |
| Current assets | 29/58 | €15,773 | €19,267 | +€3,494 | +22.2% |
| Amounts receivable within one year | 40/41 | - | €428 | +€428 | |
| Trade receivables | 40 | - | €428 | +€428 | |
| Cash at bank and in hand | 54/58 | €13,952 | €17,246 | +€3,294 | +23.6% |
| Deferred charges and accrued income | 490/1 | €1,820 | €1,593 | -€228 | -12.5% |
| Total equity and liabilities | 10/49 | €230,231 | €222,535 | -€7,696 | -3.3% |
| Equity | 10/15 | €14,656 | €6,729 | -€7,927 | -54.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €16,515 | €16,515 | = | 0.0% |
| Distributable reserves | 133 | €16,515 | €16,515 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,409 | -€28,336 | -€7,927 | -38.8% |
| Provisions and deferred taxes | 16 | €3,706 | €1,828 | -€1,878 | -50.7% |
| Deferred taxes | 168 | €3,706 | €1,828 | -€1,878 | -50.7% |
| Amounts payable | 17/49 | €211,868 | €213,978 | +€2,110 | +1.0% |
| Amounts payable within one year | 42/48 | €210,965 | €212,919 | +€1,954 | +0.9% |
| Trade debts | 44 | €112 | €1,632 | +€1,520 | +1359.0% |
| Suppliers | 440/4 | €112 | €1,632 | +€1,520 | +1359.0% |
| Taxes, remuneration and social security | 45 | €844 | €0 | -€844 | -100.0% |
| Taxes | 450/3 | €844 | €0 | -€844 | -100.0% |
| Other amounts payable | 47/48 | €210,010 | €211,288 | +€1,278 | +0.6% |
| Accrued charges and deferred income | 492/3 | €903 | €1,059 | +€156 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,754 | €15,247 | -€1,507 | -9.0% |
| Other operating charges | 640/8 | €6,852 | €6,988 | +€135 | +2.0% |
| Gross operating margin | 9900 | €30,795 | €12,522 | -€18,273 | -59.3% |
| Operating profit (loss) | 9901 | €7,189 | -€9,712 | -€16,901 | |
| Financial charges | 65/66B | €2,856 | €93 | -€2,763 | -96.7% |
| Recurring financial charges | 65 | €2,856 | €93 | -€2,763 | -96.7% |
| Profit (loss) for the period before taxes | 9903 | €4,332 | -€9,806 | -€14,138 | |
| Transfer from deferred taxes | 780 | €1,878 | €1,878 | = | 0.0% |
| Profit (loss) for the period | 9904 | €6,211 | -€7,927 | -€14,138 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,211 | -€7,927 | -€14,138 |
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 11 October 2026 via checked.be.