LYSEIS: 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.
LYSEIS
Largest movements
- Tangible fixed assets -€24,783
down €24,783 (-18.9%), from €131,408 to €106,624
of which Land and buildings: -€23,248
- Cash +€2,663
up €2,663 (+2176.9%), from €122 to €2,786
mainly Depreciation (+€24,783) and Trade debts (+€2,110)
- Debts after one year -€24,751
down €24,751 (-19.2%), from €129,145 to €104,394
- Trade debts +€2,110
up €2,110 (+568.4%), from €371 to €2,481
- Short-term financial debts -€2,082
no longer reported in 2025 (was €2,082)
- Gross operating margin +€10,107
up €10,107 (+37.0%), from €27,295 to €37,402
- Taxes +€2,283
up €2,283 (+627.5%), from €364 to €2,647
- Financial charges -€1,112
down €1,112 (-16.1%), from €6,914 to €5,802
- Other operating charges +€730
up €730 (+21.4%), from €3,411 to €4,141
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 | €176,634 | €153,482 | -€23,152 | -13.1% |
| Fixed assets | 21/28 | €131,408 | €106,624 | -€24,783 | -18.9% |
| Tangible fixed assets | 22/27 | €131,408 | €106,624 | -€24,783 | -18.9% |
| Land and buildings | 22 | €128,493 | €105,245 | -€23,248 | -18.1% |
| Furniture and vehicles | 24 | €2,914 | €1,379 | -€1,535 | -52.7% |
| Current assets | 29/58 | €45,227 | €46,858 | +€1,631 | +3.6% |
| Amounts receivable within one year | 40/41 | €40,271 | €40,433 | +€161 | +0.4% |
| Trade receivables | 40 | €6,184 | €6,316 | +€132 | +2.1% |
| Other amounts receivable | 41 | €34,087 | €34,116 | +€29 | +0.1% |
| Cash at bank and in hand | 54/58 | €122 | €2,786 | +€2,663 | +2176.9% |
| Deferred charges and accrued income | 490/1 | €4,833 | €3,639 | -€1,194 | -24.7% |
| Total equity and liabilities | 10/49 | €176,634 | €153,482 | -€23,152 | -13.1% |
| Equity | 10/15 | €18,636 | €18,665 | +€29 | +0.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €13,895 | €13,895 | = | 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% |
| Distributable reserves | 133 | €12,035 | €12,035 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,659 | -€7,630 | +€29 | +0.4% |
| Amounts payable | 17/49 | €157,998 | €134,817 | -€23,181 | -14.7% |
| Amounts payable after more than one year | 17 | €129,145 | €104,394 | -€24,751 | -19.2% |
| Financial debts | 170/4 | €129,145 | €104,394 | -€24,751 | -19.2% |
| Amounts payable within one year | 42/48 | €28,854 | €30,423 | +€1,569 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €22,881 | €23,865 | +€984 | +4.3% |
| Financial debts | 43 | €2,082 | - | -€2,082 | |
| Credit institutions | 430/8 | €2,082 | - | -€2,082 | |
| Trade debts | 44 | €371 | €2,481 | +€2,110 | +568.4% |
| Suppliers | 440/4 | €371 | €2,481 | +€2,110 | +568.4% |
| Taxes, remuneration and social security | 45 | €3,519 | €4,077 | +€557 | +15.8% |
| Taxes | 450/3 | €3,519 | €4,077 | +€557 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,646 | €24,783 | +€137 | +0.6% |
| Other operating charges | 640/8 | €3,411 | €4,141 | +€730 | +21.4% |
| Gross operating margin | 9900 | €27,295 | €37,402 | +€10,107 | +37.0% |
| Operating profit (loss) | 9901 | -€762 | €8,478 | +€9,239 | |
| Financial charges | 65/66B | €6,914 | €5,802 | -€1,112 | -16.1% |
| Recurring financial charges | 65 | €6,914 | €5,802 | -€1,112 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,675 | €2,676 | +€10,351 | |
| Income taxes | 67/77 | €364 | €2,647 | +€2,283 | +627.5% |
| Profit (loss) for the period | 9904 | -€8,039 | €29 | +€8,068 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,039 | €29 | +€8,068 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.