LYS EPILSOFT: 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.
LYS EPILSOFT
Largest movements
- Cash +€10,384
up €10,384 (+74.3%), from €13,982 to €24,366
mainly Net result for the year (+€12,129) and Receivables within one year (+€10,048)
- Receivables within one year -€10,048
down €10,048 (-90.5%), from €11,105 to €1,056
of which Trade receivables: -€10,604
- Tangible fixed assets -€7,893
down €7,893 (-24.7%), from €31,936 to €24,043
of which Plant, machinery and equipment: -€5,694
- Stocks and contracts +€1,187
up €1,187 (+247%), from €481 to €1,668
- Trade debts -€13,523
down €13,523 (-74.6%), from €18,125 to €4,602
- Profit (loss) carried forward +€12,129
up €12,129, from -€9,305 to €2,824
- Tax, wage and social debts -€3,932
down €3,932 (-16.8%), from €23,344 to €19,412
of which Remuneration and social security: -€1,999
- Other debts -€809
down €809 (-2.8%), from €28,858 to €28,049
- Gross operating margin +€31,742
up €31,742 (+59.5%), from €53,369 to €85,111
- Staff costs +€15,763
up €15,763 (+37.1%), from €42,497 to €58,260
- Depreciation +€2,931
up €2,931 (+59.1%), from €4,962 to €7,893
- Taxes +€1,832
new in 2025: €1,832
- Other operating charges +€1,670
up €1,670 (+323%), from €517 to €2,187
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 | €61,122 | €54,986 | -€6,135 | -10.0% |
| Fixed assets | 21/28 | €35,340 | €27,447 | -€7,893 | -22.3% |
| Tangible fixed assets | 22/27 | €31,936 | €24,043 | -€7,893 | -24.7% |
| Plant, machinery and equipment | 23 | €20,170 | €14,477 | -€5,694 | -28.2% |
| Furniture and vehicles | 24 | €2,032 | €1,262 | -€770 | -37.9% |
| Other tangible fixed assets | 26 | €9,734 | €8,305 | -€1,429 | -14.7% |
| Financial fixed assets | 28 | €3,404 | €3,404 | = | 0.0% |
| Current assets | 29/58 | €25,782 | €27,539 | +€1,757 | +6.8% |
| Stocks and contracts in progress | 3 | €481 | €1,668 | +€1,187 | +247% |
| Stocks | 30/36 | €481 | €1,668 | +€1,187 | +247% |
| Amounts receivable within one year | 40/41 | €11,105 | €1,056 | -€10,048 | -90.5% |
| Trade receivables | 40 | €10,604 | - | -€10,604 | |
| Other amounts receivable | 41 | €501 | €1,056 | +€556 | +111% |
| Cash at bank and in hand | 54/58 | €13,982 | €24,366 | +€10,384 | +74.3% |
| Deferred charges and accrued income | 490/1 | €215 | €449 | +€234 | +109% |
| Total equity and liabilities | 10/49 | €61,122 | €54,986 | -€6,135 | -10.0% |
| Equity | 10/15 | -€9,205 | €2,924 | +€12,129 | |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,305 | €2,824 | +€12,129 | |
| Amounts payable | 17/49 | €70,327 | €52,063 | -€18,264 | -26.0% |
| Amounts payable within one year | 42/48 | €70,327 | €52,063 | -€18,264 | -26.0% |
| Trade debts | 44 | €18,125 | €4,602 | -€13,523 | -74.6% |
| Suppliers | 440/4 | €18,125 | €4,602 | -€13,523 | -74.6% |
| Taxes, remuneration and social security | 45 | €23,344 | €19,412 | -€3,932 | -16.8% |
| Taxes | 450/3 | €10,855 | €8,922 | -€1,933 | -17.8% |
| Remuneration and social security | 454/9 | €12,489 | €10,489 | -€1,999 | -16.0% |
| Other amounts payable | 47/48 | €28,858 | €28,049 | -€809 | -2.8% |
| Remuneration, social security and pensions | 62 | €42,497 | €58,260 | +€15,763 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,962 | €7,893 | +€2,931 | +59.1% |
| Other operating charges | 640/8 | €517 | €2,187 | +€1,670 | +323% |
| Gross operating margin | 9900 | €53,369 | €85,111 | +€31,742 | +59.5% |
| Operating profit (loss) | 9901 | €5,393 | €16,771 | +€11,378 | +211% |
| Financial income | 75/76B | €91 | €16 | -€75 | -82.4% |
| Recurring financial income | 75 | €91 | €16 | -€75 | -82.4% |
| Financial charges | 65/66B | €2,581 | €2,826 | +€245 | +9.5% |
| Recurring financial charges | 65 | €2,581 | €2,826 | +€245 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €2,903 | €13,961 | +€11,057 | +381% |
| Income taxes | 67/77 | - | €1,832 | +€1,832 | |
| Profit (loss) for the period | 9904 | €2,903 | €12,129 | +€9,225 | +318% |
| Profit (loss) for the period to be appropriated | 9905 | €2,903 | €12,129 | +€9,225 | +318% |
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 15 October 2026 via checked.be.