LYSCO: 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.
LYSCO
Largest movements
- Current investments +€1.8m
up €1.8m (+5.7%), from €30.7m to €32.5m
- Financial fixed assets -€1.2m
down €1.2m (-100.0%), from €1.2m to €0
- Cash +€626,883
up €626,883 (+79.1%), from €792,353 to €1.4m
mainly Other debts (+€3.9m) and Net result for the year (+€1.4m)
- Profit (loss) carried forward -€4.0m
down €4.0m (-12.5%), from €31.9m to €27.9m
- Other debts +€3.9m
up €3.9m (+2566.7%), from €150,000 to €4.0m
- Reserves +€1.4m
up €1.4m (+333.8%), from €422,737 to €1.8m
of which Distributable reserves: +€1.4m
- Financial income +€923,366
up €923,366 (+86.8%), from €1.1m to €2.0m
- Taxes +€182,890
up €182,890 (+675.9%), from €27,061 to €209,951
- Financial charges +€124,342
up €124,342 (+246.5%), from €50,435 to €174,777
- Depreciation +€19,829
up €19,829 (+16.8%), from €118,206 to €138,036
- Gross operating margin +€8,462
up €8,462 (+16.3%), from -€51,821 to -€43,359
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 | €36,626,845 | €37,886,876 | +€1.3m | +3.4% |
| Fixed assets | 21/28 | €4,174,855 | €2,866,819 | -€1.3m | -31.3% |
| Tangible fixed assets | 22/27 | €3,004,855 | €2,866,819 | -€138,036 | -4.6% |
| Land and buildings | 22 | €2,845,065 | €2,742,598 | -€102,467 | -3.6% |
| Plant, machinery and equipment | 23 | €4,536 | €4,536 | = | 0.0% |
| Furniture and vehicles | 24 | €155,253 | €119,685 | -€35,568 | -22.9% |
| Financial fixed assets | 28 | €1,170,000 | €0 | -€1.2m | -100.0% |
| Current assets | 29/58 | €32,451,990 | €35,020,057 | +€2.6m | +7.9% |
| Amounts receivable after more than one year | 29 | €650,000 | €900,000 | +€250,000 | +38.5% |
| Other amounts receivable | 291 | €650,000 | €900,000 | +€250,000 | +38.5% |
| Amounts receivable within one year | 40/41 | €241,897 | €168,477 | -€73,420 | -30.4% |
| Trade receivables | 40 | €0 | €36 | +€36 | |
| Other amounts receivable | 41 | €241,897 | €168,441 | -€73,456 | -30.4% |
| Current investments | 50/53 | €30,749,741 | €32,511,794 | +€1.8m | +5.7% |
| Cash at bank and in hand | 54/58 | €792,353 | €1,419,235 | +€626,883 | +79.1% |
| Deferred charges and accrued income | 490/1 | €18,000 | €20,551 | +€2,551 | +14.2% |
| Total equity and liabilities | 10/49 | €36,626,845 | €37,886,876 | +€1.3m | +3.4% |
| Equity | 10/15 | €36,472,916 | €33,883,856 | -€2.6m | -7.1% |
| Contributions | 10/11 | €4,166,844 | €4,166,844 | = | 0.0% |
| Capital | 10 | €4,166,844 | €4,166,844 | = | 0.0% |
| Issued capital | 100 | €4,166,844 | €4,166,844 | = | 0.0% |
| Reserves | 13 | €422,737 | €1,833,677 | +€1.4m | +333.8% |
| Non-distributable reserves | 130/1 | €422,737 | €422,737 | = | 0.0% |
| Legal reserve | 130 | €422,737 | €422,737 | = | 0.0% |
| Distributable reserves | 133 | - | €1,410,940 | +€1.4m | |
| Profit (loss) carried forward | 14 | €31,883,335 | €27,883,335 | -€4.0m | -12.5% |
| Amounts payable | 17/49 | €153,929 | €4,003,020 | +€3.8m | +2500.6% |
| Amounts payable within one year | 42/48 | €153,929 | €4,000,312 | +€3.8m | +2498.8% |
| Trade debts | 44 | €3,929 | €252 | -€3,677 | -93.6% |
| Suppliers | 440/4 | €3,929 | €252 | -€3,677 | -93.6% |
| Taxes, remuneration and social security | 45 | €0 | €61 | +€61 | |
| Taxes | 450/3 | €0 | €61 | +€61 | |
| Other amounts payable | 47/48 | €150,000 | €4,000,000 | +€3.9m | +2566.7% |
| Accrued charges and deferred income | 492/3 | €0 | €2,708 | +€2,708 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118,206 | €138,036 | +€19,829 | +16.8% |
| Other operating charges | 640/8 | €9,314 | €9,859 | +€545 | +5.8% |
| Gross operating margin | 9900 | -€51,821 | -€43,359 | +€8,462 | +16.3% |
| Operating profit (loss) | 9901 | -€179,342 | -€191,254 | -€11,912 | -6.6% |
| Financial income | 75/76B | €1,063,556 | €1,986,922 | +€923,366 | +86.8% |
| Recurring financial income | 75 | €1,063,556 | €1,986,922 | +€923,366 | +86.8% |
| Financial charges | 65/66B | €50,435 | €174,777 | +€124,342 | +246.5% |
| Recurring financial charges | 65 | €50,435 | €174,777 | +€124,342 | +246.5% |
| Profit (loss) for the period before taxes | 9903 | €833,779 | €1,620,891 | +€787,112 | +94.4% |
| Income taxes | 67/77 | €27,061 | €209,951 | +€182,890 | +675.9% |
| Profit (loss) for the period | 9904 | €806,718 | €1,410,940 | +€604,222 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €806,718 | €1,410,940 | +€604,222 | +74.9% |
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 4 October 2026 via checked.be.