Lys Foolies: 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 Foolies
Largest movements
- Receivables within one year +€27,789
up €27,789 (+1,304%), from €2,131 to €29,920
of which Trade receivables: +€27,839
- Tangible fixed assets -€11,337
down €11,337 (-12.5%), from €90,467 to €79,130
of which Other tangible fixed assets: -€8,127
- Cash +€2,182
up €2,182 (+27.5%), from €7,939 to €10,121
mainly Net result for the year (+€29,052) and Depreciation (+€17,485)
- Debts after one year -€22,855
down €22,855 (-85.6%), from €26,690 to €3,834
- Reserves +€19,627
new in 2025: €19,627
- Other debts -€17,890
down €17,890 (-43.6%), from €41,003 to €23,112
- Trade debts +€15,980
up €15,980 (+1,313%), from €1,217 to €17,197
- Tax, wage and social debts +€13,576
up €13,576 (+254%), from €5,350 to €18,926
- Gross operating margin +€15,900
up €15,900 (+37.7%), from €42,194 to €58,094
- Taxes +€8,311
new in 2025: €8,311
- Financial charges -€674
down €674 (-23.4%), from €2,883 to €2,209
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 | €117,526 | €135,552 | +€18,026 | +15.3% |
| Fixed assets | 21/28 | €92,567 | €81,230 | -€11,337 | -12.2% |
| Tangible fixed assets | 22/27 | €90,467 | €79,130 | -€11,337 | -12.5% |
| Plant, machinery and equipment | 23 | €14,644 | €12,201 | -€2,443 | -16.7% |
| Furniture and vehicles | 24 | €2,309 | €1,541 | -€768 | -33.2% |
| Other tangible fixed assets | 26 | €73,515 | €65,388 | -€8,127 | -11.1% |
| Financial fixed assets | 28 | €2,100 | €2,100 | = | 0.0% |
| Current assets | 29/58 | €24,958 | €54,321 | +€29,363 | +118% |
| Stocks and contracts in progress | 3 | €14,399 | €13,779 | -€620 | -4.3% |
| Stocks | 30/36 | €14,399 | €13,779 | -€620 | -4.3% |
| Amounts receivable within one year | 40/41 | €2,131 | €29,920 | +€27,789 | +1,304% |
| Trade receivables | 40 | €1,882 | €29,721 | +€27,839 | +1,479% |
| Other amounts receivable | 41 | €249 | €199 | -€50 | -20.2% |
| Cash at bank and in hand | 54/58 | €7,939 | €10,121 | +€2,182 | +27.5% |
| Deferred charges and accrued income | 490/1 | €490 | €501 | +€11 | +2.3% |
| Total equity and liabilities | 10/49 | €117,526 | €135,552 | +€18,026 | +15.3% |
| Equity | 10/15 | €20,575 | €49,627 | +€29,052 | +141% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | - | €19,627 | +€19,627 | |
| Distributable reserves | 133 | - | €19,627 | +€19,627 | |
| Profit (loss) carried forward | 14 | -€9,425 | - | +€9,425 | |
| Amounts payable | 17/49 | €96,951 | €85,924 | -€11,026 | -11.4% |
| Amounts payable after more than one year | 17 | €26,690 | €3,834 | -€22,855 | -85.6% |
| Financial debts | 170/4 | €26,690 | €3,834 | -€22,855 | -85.6% |
| Amounts payable within one year | 42/48 | €70,261 | €82,090 | +€11,829 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €22,604 | €22,855 | +€251 | +1.1% |
| Trade debts | 44 | €1,217 | €17,197 | +€15,980 | +1,313% |
| Suppliers | 440/4 | €1,217 | €17,197 | +€15,980 | +1,313% |
| Advances received on contracts in progress | 46 | €88 | - | -€88 | |
| Taxes, remuneration and social security | 45 | €5,350 | €18,926 | +€13,576 | +254% |
| Taxes | 450/3 | €5,350 | €18,926 | +€13,576 | +254% |
| Other amounts payable | 47/48 | €41,003 | €23,112 | -€17,890 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,332 | €17,485 | +€153 | +0.9% |
| Other operating charges | 640/8 | €513 | €1,084 | +€571 | +111% |
| Gross operating margin | 9900 | €42,194 | €58,094 | +€15,900 | +37.7% |
| Operating profit (loss) | 9901 | €24,348 | €39,525 | +€15,176 | +62.3% |
| Financial income | 75/76B | €75 | €48 | -€27 | -36.2% |
| Recurring financial income | 75 | €75 | €48 | -€27 | -36.2% |
| Financial charges | 65/66B | €2,883 | €2,209 | -€674 | -23.4% |
| Recurring financial charges | 65 | €2,883 | €2,209 | -€674 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €21,541 | €37,364 | +€15,823 | +73.5% |
| Income taxes | 67/77 | - | €8,311 | +€8,311 | |
| Profit (loss) for the period | 9904 | €21,541 | €29,052 | +€7,511 | +34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,541 | €29,052 | +€7,511 | +34.9% |
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 27 October 2026 via checked.be.