LYS LOREMS: 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 LOREMS
Largest movements
- Tangible fixed assets +€16,265
new in 2025: €16,265
- Receivables within one year -€9,101
down €9,101 (-56.7%), from €16,065 to €6,964
of which Trade receivables: -€7,068
- Cash +€2,374
up €2,374 (+4493.1%), from €53 to €2,427
mainly Net result for the year (+€16,306) and Receivables within one year (+€9,101)
- Reserves +€16,306
up €16,306 (+1239.3%), from €1,316 to €17,622
- Trade debts -€4,167
down €4,167 (-73.6%), from €5,664 to €1,497
- Other debts -€1,465
no longer reported in 2025 (was €1,465)
- Tax, wage and social debts -€1,137
down €1,137 (-15.8%), from €7,174 to €6,037
of which Remuneration and social security: -€5,900
- Gross operating margin +€19,200
up €19,200 (+544.9%), from €3,523 to €22,723
- Taxes +€3,490
up €3,490 (+274.0%), from €1,274 to €4,763
- Financial income +€2,098
new in 2025: €2,098
- Depreciation +€1,835
new in 2025: €1,835
- Other operating charges +€1,220
up €1,220 (+217.3%), from €562 to €1,782
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 | €16,118 | €25,655 | +€9,537 | +59.2% |
| Fixed assets | 21/28 | - | €16,265 | +€16,265 | |
| Tangible fixed assets | 22/27 | - | €16,265 | +€16,265 | |
| Furniture and vehicles | 24 | - | €16,265 | +€16,265 | |
| Current assets | 29/58 | €16,118 | €9,390 | -€6,728 | -41.7% |
| Amounts receivable within one year | 40/41 | €16,065 | €6,964 | -€9,101 | -56.7% |
| Trade receivables | 40 | €13,568 | €6,500 | -€7,068 | -52.1% |
| Other amounts receivable | 41 | €2,497 | €464 | -€2,033 | -81.4% |
| Cash at bank and in hand | 54/58 | €53 | €2,427 | +€2,374 | +4493.1% |
| Total equity and liabilities | 10/49 | €16,118 | €25,655 | +€9,537 | +59.2% |
| Equity | 10/15 | €1,816 | €18,122 | +€16,306 | +898.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €1,316 | €17,622 | +€16,306 | +1239.3% |
| Distributable reserves | 133 | €1,316 | €17,622 | +€16,306 | +1239.3% |
| Amounts payable | 17/49 | €14,302 | €7,533 | -€6,769 | -47.3% |
| Amounts payable within one year | 42/48 | €14,302 | €7,533 | -€6,769 | -47.3% |
| Trade debts | 44 | €5,664 | €1,497 | -€4,167 | -73.6% |
| Suppliers | 440/4 | €5,664 | €1,497 | -€4,167 | -73.6% |
| Taxes, remuneration and social security | 45 | €7,174 | €6,037 | -€1,137 | -15.8% |
| Taxes | 450/3 | €1,274 | €6,037 | +€4,763 | +374.0% |
| Remuneration and social security | 454/9 | €5,900 | - | -€5,900 | |
| Other amounts payable | 47/48 | €1,465 | - | -€1,465 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,835 | +€1,835 | |
| Other operating charges | 640/8 | €562 | €1,782 | +€1,220 | +217.3% |
| Gross operating margin | 9900 | €3,523 | €22,723 | +€19,200 | +544.9% |
| Operating profit (loss) | 9901 | €2,962 | €19,106 | +€16,145 | +545.1% |
| Financial income | 75/76B | - | €2,098 | +€2,098 | |
| Recurring financial income | 75 | - | €2,098 | +€2,098 | |
| Financial charges | 65/66B | €372 | €135 | -€237 | -63.7% |
| Recurring financial charges | 65 | €372 | €135 | -€237 | -63.7% |
| Profit (loss) for the period before taxes | 9903 | €2,589 | €21,069 | +€18,480 | +713.7% |
| Income taxes | 67/77 | €1,274 | €4,763 | +€3,490 | +274.0% |
| Profit (loss) for the period | 9904 | €1,316 | €16,306 | +€14,990 | +1139.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,316 | €16,306 | +€14,990 | +1139.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.