LYS SERVICES: 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 SERVICES
Largest movements
- Receivables within one year -€54,622
down €54,622 (-37.5%), from €145,472 to €90,850
of which Trade receivables: -€54,406
- Intangible fixed assets +€17,200
up €17,200 (+143.3%), from €12,000 to €29,200
- Cash -€4,746
down €4,746 (-13.4%), from €35,484 to €30,738
mainly Trade debts (-€41,233) and Investment in fixed assets (net) (-€19,200)
- Trade debts -€41,233
down €41,233 (-38.6%), from €106,722 to €65,489
- Turnover +€456,370
new in 2025: €456,370
- Purchases and services +€450,405
new in 2025: €450,405
- Gross operating margin -€13,045
down €13,045 (-68.6%), from €19,011 to €5,966
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 | €193,666 | €151,580 | -€42,086 | -21.7% |
| Fixed assets | 21/28 | €12,300 | €29,500 | +€17,200 | +139.8% |
| Intangible fixed assets | 21 | €12,000 | €29,200 | +€17,200 | +143.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €181,366 | €122,080 | -€59,286 | -32.7% |
| Amounts receivable within one year | 40/41 | €145,472 | €90,850 | -€54,622 | -37.5% |
| Trade receivables | 40 | €145,256 | €90,850 | -€54,406 | -37.5% |
| Other amounts receivable | 41 | €216 | - | -€216 | |
| Cash at bank and in hand | 54/58 | €35,484 | €30,738 | -€4,746 | -13.4% |
| Deferred charges and accrued income | 490/1 | €409 | €492 | +€82 | +20.1% |
| Total equity and liabilities | 10/49 | €193,666 | €151,580 | -€42,086 | -21.7% |
| Equity | 10/15 | €59,982 | €59,741 | -€241 | -0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €51,922 | €51,681 | -€241 | -0.5% |
| Amounts payable | 17/49 | €133,684 | €91,839 | -€41,845 | -31.3% |
| Amounts payable within one year | 42/48 | €133,684 | €91,839 | -€41,845 | -31.3% |
| Trade debts | 44 | €106,722 | €65,489 | -€41,233 | -38.6% |
| Suppliers | 440/4 | €106,722 | €65,489 | -€41,233 | -38.6% |
| Taxes, remuneration and social security | 45 | €26,962 | €26,350 | -€612 | -2.3% |
| Taxes | 450/3 | €26,962 | €26,350 | -€612 | -2.3% |
| Turnover | 70 | - | €456,370 | +€456,370 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €450,405 | +€450,405 | |
| Remuneration, social security and pensions | 62 | - | €41 | +€41 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,658 | €2,000 | -€2,658 | -57.1% |
| Other operating charges | 640/8 | €2,193 | €625 | -€1,568 | -71.5% |
| Gross operating margin | 9900 | €19,011 | €5,966 | -€13,045 | -68.6% |
| Operating profit (loss) | 9901 | €12,159 | €3,299 | -€8,860 | -72.9% |
| Financial income | 75/76B | €1 | €13 | +€12 | +1248.4% |
| Recurring financial income | 75 | €1 | €13 | +€12 | +1248.4% |
| Financial charges | 65/66B | €71 | €59 | -€12 | -16.8% |
| Recurring financial charges | 65 | €71 | €59 | -€12 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €12,089 | €3,253 | -€8,837 | -73.1% |
| Income taxes | 67/77 | €1,569 | €3,494 | +€1,925 | +122.7% |
| Profit (loss) for the period | 9904 | €10,521 | -€241 | -€10,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,521 | -€241 | -€10,762 |
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 7 October 2026 via checked.be.