LYSANDRIS: 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.
LYSANDRIS
Largest movements
- Cash +€7,210
up €7,210 (+8.6%), from €84,022 to €91,232
mainly Net result for the year (+€91,725) and Depreciation (+€7,185)
- Receivables within one year +€6,319
up €6,319 (+33.5%), from €18,863 to €25,183
of which Trade receivables: +€4,877
- Tangible fixed assets -€6,061
down €6,061 (-43.3%), from €14,004 to €7,943
of which Furniture and vehicles: -€3,794
- Reserves +€91,725
up €91,725 (+118%), from €77,568 to €169,293
- Other debts -€81,505
down €81,505 (-96.8%), from €84,206 to €2,701
- Trade debts -€2,414
down €2,414 (-81.1%), from €2,976 to €562
- Gross operating margin +€13,115
up €13,115 (+11.6%), from €113,172 to €126,287
- Taxes +€3,463
up €3,463 (+15.5%), from €22,387 to €25,850
- Financial income +€2,325
new in 2025: €2,325
- Financial charges +€1,498
up €1,498 (+101%), from €1,484 to €2,982
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 | €193,850 | €202,037 | +€8,186 | +4.2% |
| Fixed assets | 21/28 | €14,004 | €7,943 | -€6,061 | -43.3% |
| Tangible fixed assets | 22/27 | €14,004 | €7,943 | -€6,061 | -43.3% |
| Plant, machinery and equipment | 23 | €8,252 | €5,984 | -€2,267 | -27.5% |
| Furniture and vehicles | 24 | €5,752 | €1,959 | -€3,794 | -65.9% |
| Current assets | 29/58 | €179,846 | €194,093 | +€14,247 | +7.9% |
| Amounts receivable within one year | 40/41 | €18,863 | €25,183 | +€6,319 | +33.5% |
| Trade receivables | 40 | €18,863 | €23,740 | +€4,877 | +25.9% |
| Other amounts receivable | 41 | - | €1,443 | +€1,443 | |
| Current investments | 50/53 | €75,000 | €75,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,022 | €91,232 | +€7,210 | +8.6% |
| Deferred charges and accrued income | 490/1 | €1,961 | €2,679 | +€718 | +36.6% |
| Total equity and liabilities | 10/49 | €193,850 | €202,037 | +€8,186 | +4.2% |
| Equity | 10/15 | €96,118 | €187,843 | +€91,725 | +95.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €77,568 | €169,293 | +€91,725 | +118% |
| Distributable reserves | 133 | €77,568 | €169,293 | +€91,725 | +118% |
| Amounts payable | 17/49 | €97,732 | €14,193 | -€83,539 | -85.5% |
| Amounts payable within one year | 42/48 | €97,732 | €14,193 | -€83,539 | -85.5% |
| Financial debts | 43 | €264 | €246 | -€18 | -6.8% |
| Credit institutions | 430/8 | €264 | €246 | -€18 | -6.8% |
| Trade debts | 44 | €2,976 | €562 | -€2,414 | -81.1% |
| Suppliers | 440/4 | €2,976 | €562 | -€2,414 | -81.1% |
| Taxes, remuneration and social security | 45 | €10,287 | €10,685 | +€398 | +3.9% |
| Taxes | 450/3 | €10,287 | €10,685 | +€398 | +3.9% |
| Other amounts payable | 47/48 | €84,206 | €2,701 | -€81,505 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,103 | €7,185 | +€82 | +1.1% |
| Other operating charges | 640/8 | €923 | €870 | -€53 | -5.8% |
| Gross operating margin | 9900 | €113,172 | €126,287 | +€13,115 | +11.6% |
| Operating profit (loss) | 9901 | €105,145 | €118,232 | +€13,086 | +12.4% |
| Financial income | 75/76B | - | €2,325 | +€2,325 | |
| Recurring financial income | 75 | - | €2,325 | +€2,325 | |
| Financial charges | 65/66B | €1,484 | €2,982 | +€1,498 | +101% |
| Recurring financial charges | 65 | €1,484 | €2,982 | +€1,498 | +101% |
| Profit (loss) for the period before taxes | 9903 | €103,662 | €117,575 | +€13,913 | +13.4% |
| Income taxes | 67/77 | €22,387 | €25,850 | +€3,463 | +15.5% |
| Profit (loss) for the period | 9904 | €81,275 | €91,725 | +€10,450 | +12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €81,275 | €91,725 | +€10,450 | +12.9% |
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 21 October 2026 via checked.be.