LYSA: 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.
LYSA
Largest movements
- Cash +€128,960
up €128,960 (+831%), from €15,511 to €144,471
mainly Net result for the year (+€134,235) and Other debts (+€64,013)
- Receivables within one year +€105,734
new in 2025: €105,734
- Reserves +€134,235
up €134,235 (+295%), from €45,548 to €179,783
- Other debts +€64,013
up €64,013 (+105%), from €60,987 to €125,000
- Tax, wage and social debts +€37,798
up €37,798 (+170%), from €22,274 to €60,072
- Financial income +€82,569
up €82,569 (+825,692,200%), from €0 to €82,569
- Gross operating margin +€22,198
up €22,198 (+32.4%), from €68,449 to €90,647
- Taxes +€14,774
up €14,774 (+68.6%), from €21,524 to €36,298
- Financial charges +€999
up €999 (+72.5%), from €1,378 to €2,377
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 | €135,551 | €372,843 | +€237,292 | +175% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €15,551 | €252,843 | +€237,292 | +1,526% |
| Amounts receivable within one year | 40/41 | - | €105,734 | +€105,734 | |
| Other amounts receivable | 41 | - | €105,734 | +€105,734 | |
| Cash at bank and in hand | 54/58 | €15,511 | €144,471 | +€128,960 | +831% |
| Deferred charges and accrued income | 490/1 | €40 | €2,637 | +€2,597 | +6,494% |
| Total equity and liabilities | 10/49 | €135,551 | €372,843 | +€237,292 | +175% |
| Equity | 10/15 | €50,548 | €184,783 | +€134,235 | +266% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €45,548 | €179,783 | +€134,235 | +295% |
| Distributable reserves | 133 | €45,548 | €179,783 | +€134,235 | +295% |
| Amounts payable | 17/49 | €85,003 | €188,060 | +€103,057 | +121% |
| Amounts payable within one year | 42/48 | €85,003 | €188,060 | +€103,057 | +121% |
| Trade debts | 44 | €1,742 | €2,988 | +€1,246 | +71.5% |
| Suppliers | 440/4 | €1,742 | €2,988 | +€1,246 | +71.5% |
| Taxes, remuneration and social security | 45 | €22,274 | €60,072 | +€37,798 | +170% |
| Taxes | 450/3 | €22,274 | €60,072 | +€37,798 | +170% |
| Other amounts payable | 47/48 | €60,987 | €125,000 | +€64,013 | +105% |
| Other operating charges | 640/8 | - | €306 | +€306 | |
| Gross operating margin | 9900 | €68,449 | €90,647 | +€22,198 | +32.4% |
| Operating profit (loss) | 9901 | €68,449 | €90,341 | +€21,891 | +32.0% |
| Financial income | 75/76B | €0 | €82,569 | +€82,569 | +825,692,200% |
| Recurring financial income | 75 | €0 | €82,569 | +€82,569 | +825,692,200% |
| Financial charges | 65/66B | €1,378 | €2,377 | +€999 | +72.5% |
| Recurring financial charges | 65 | €1,378 | €2,377 | +€999 | +72.5% |
| Profit (loss) for the period before taxes | 9903 | €67,071 | €170,533 | +€103,462 | +154% |
| Income taxes | 67/77 | €21,524 | €36,298 | +€14,774 | +68.6% |
| Profit (loss) for the period | 9904 | €45,548 | €134,235 | +€88,687 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €45,548 | €134,235 | +€88,687 | +195% |
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 13 October 2026 via checked.be.