LYS-ESTATE: 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-ESTATE
Largest movements
- Cash -€434,453
down €434,453 (-63.1%), from €689,058 to €254,605
mainly Contributions, distributions and other (-€700,000) and Receivables within one year (-€61,784)
- Receivables within one year +€61,784
up €61,784 (+1,506,915%), from €4 to €61,788
- Tangible fixed assets -€52,741
down €52,741 (-3.9%), from €1.3m to €1.3m
of which Land and buildings: -€39,488
- Reserves -€433,015
down €433,015 (-23.1%), from €1.9m to €1.4m
- Gross operating margin -€95,300
down €95,300 (-16.8%), from €567,693 to €472,393
- Taxes -€26,640
down €26,640 (-23.0%), from €115,759 to €89,119
- Financial income -€14,172
down €14,172 (-74.2%), from €19,093 to €4,921
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 | €2,039,593 | €1,601,422 | -€438,171 | -21.5% |
| Fixed assets | 21/28 | €1,337,770 | €1,285,029 | -€52,741 | -3.9% |
| Tangible fixed assets | 22/27 | €1,337,770 | €1,285,029 | -€52,741 | -3.9% |
| Land and buildings | 22 | €1,147,438 | €1,107,950 | -€39,488 | -3.4% |
| Plant, machinery and equipment | 23 | €190,333 | €177,079 | -€13,254 | -7.0% |
| Current assets | 29/58 | €701,823 | €316,393 | -€385,430 | -54.9% |
| Amounts receivable within one year | 40/41 | €4 | €61,788 | +€61,784 | +1,506,915% |
| Other amounts receivable | 41 | €4 | €61,788 | +€61,784 | +1,506,915% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €689,058 | €254,605 | -€434,453 | -63.1% |
| Deferred charges and accrued income | 490/1 | €12,761 | €0 | -€12,761 | -100% |
| Total equity and liabilities | 10/49 | €2,039,593 | €1,601,422 | -€438,171 | -21.5% |
| Equity | 10/15 | €2,002,327 | €1,569,312 | -€433,015 | -21.6% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €1,877,327 | €1,444,312 | -€433,015 | -23.1% |
| Distributable reserves | 133 | €1,877,327 | €1,444,312 | -€433,015 | -23.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,267 | €32,110 | -€5,156 | -13.8% |
| Amounts payable within one year | 42/48 | €37,267 | €32,110 | -€5,156 | -13.8% |
| Trade debts | 44 | €16,812 | €232 | -€16,580 | -98.6% |
| Suppliers | 440/4 | €16,812 | €232 | -€16,580 | -98.6% |
| Taxes, remuneration and social security | 45 | €20,454 | €31,879 | +€11,424 | +55.9% |
| Taxes | 450/3 | €20,454 | €31,879 | +€11,424 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,995 | €70,375 | -€1,619 | -2.2% |
| Other operating charges | 640/8 | €51,025 | €49,436 | -€1,588 | -3.1% |
| Gross operating margin | 9900 | €567,693 | €472,393 | -€95,300 | -16.8% |
| Operating profit (loss) | 9901 | €444,674 | €352,581 | -€92,092 | -20.7% |
| Financial income | 75/76B | €19,093 | €4,921 | -€14,172 | -74.2% |
| Recurring financial income | 75 | €19,093 | €4,921 | -€14,172 | -74.2% |
| Financial charges | 65/66B | €938 | €1,398 | +€460 | +49.0% |
| Recurring financial charges | 65 | €938 | €1,398 | +€460 | +49.0% |
| Profit (loss) for the period before taxes | 9903 | €462,828 | €356,104 | -€106,725 | -23.1% |
| Income taxes | 67/77 | €115,759 | €89,119 | -€26,640 | -23.0% |
| Profit (loss) for the period | 9904 | €347,070 | €266,985 | -€80,085 | -23.1% |
| Profit (loss) for the period to be appropriated | 9905 | €347,070 | €266,985 | -€80,085 | -23.1% |
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 28 October 2026 via checked.be.