LYS: 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.
LYS
Largest movements
- Receivables within one year +€451
up €451 (+5.7%), from €7,862 to €8,314
- Cash -€302
down €302 (-50.8%), from €594 to €292
mainly Net result for the year (-€625) and Receivables within one year (-€451)
- Trade debts +€774
new in 2025: €774
- Profit (loss) carried forward -€625
down €625 (-30.1%), from -€2,076 to -€2,701
- Other operating charges -€374
down €374 (-64.4%), from €580 to €206
- Gross operating margin -€108
down €108 (-16.2%), from -€667 to -€774
- Financial income -€31
down €31 (-6.5%), from €483 to €451
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 | €8,457 | €8,607 | +€150 | +1.8% |
| Current assets | 29/58 | €8,457 | €8,607 | +€150 | +1.8% |
| Amounts receivable within one year | 40/41 | €7,862 | €8,314 | +€451 | +5.7% |
| Other amounts receivable | 41 | €7,862 | €8,314 | +€451 | +5.7% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €594 | €292 | -€302 | -50.8% |
| Total equity and liabilities | 10/49 | €8,457 | €8,607 | +€150 | +1.8% |
| Equity | 10/15 | €8,457 | €7,833 | -€625 | -7.4% |
| Contributions | 10/11 | €8,674 | €8,674 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,076 | -€2,701 | -€625 | -30.1% |
| Amounts payable | 17/49 | - | €774 | +€774 | |
| Amounts payable within one year | 42/48 | - | €774 | +€774 | |
| Trade debts | 44 | - | €774 | +€774 | |
| Suppliers | 440/4 | - | €774 | +€774 | |
| Other operating charges | 640/8 | €580 | €206 | -€374 | -64.4% |
| Gross operating margin | 9900 | -€667 | -€774 | -€108 | -16.2% |
| Operating profit (loss) | 9901 | -€1,247 | -€981 | +€266 | +21.3% |
| Financial income | 75/76B | €483 | €451 | -€31 | -6.5% |
| Recurring financial income | 75 | €483 | €451 | -€31 | -6.5% |
| Financial charges | 65/66B | €96 | €96 | -€1 | -0.6% |
| Recurring financial charges | 65 | €96 | €96 | -€1 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€860 | -€625 | +€235 | +27.3% |
| Profit (loss) for the period | 9904 | -€860 | -€625 | +€235 | +27.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€860 | -€625 | +€235 | +27.3% |
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 30 September 2026 via checked.be.