LYSEMED: 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.
LYSEMED
Largest movements
- Receivables within one year +€270,359
new in 2024: €270,359
of which Other amounts receivable: +€233,359
- Cash +€53,399
up €53,399 (+28.3%), from €188,910 to €242,309
mainly Net result for the year (+€339,873) and Tax, wage and social debts (+€44,531)
- Deferred charges and accrued income +€33,854
up €33,854 (+33.4%), from €101,267 to €135,122
- Profit (loss) carried forward +€339,873
up €339,873 (+158%), from €215,567 to €555,440
- Tax, wage and social debts +€44,531
up €44,531 (+65.8%), from €67,674 to €112,205
- Debts after one year -€18,421
down €18,421 (-27.5%), from €67,071 to €48,649
- Gross operating margin +€182,559
up €182,559 (+60.5%), from €301,870 to €484,430
- Taxes +€44,531
up €44,531 (+65.8%), from €67,674 to €112,205
- Depreciation +€13,540
up €13,540 (+93.0%), from €14,566 to €28,106
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €374,531 | €738,409 | +€363,879 | +97.2% |
| Fixed assets | 21/28 | €84,354 | €90,620 | +€6,266 | +7.4% |
| Tangible fixed assets | 22/27 | €84,354 | €90,620 | +€6,266 | +7.4% |
| Furniture and vehicles | 24 | €84,354 | €82,174 | -€2,179 | -2.6% |
| Other tangible fixed assets | 26 | - | €8,445 | +€8,445 | |
| Current assets | 29/58 | €290,177 | €647,790 | +€357,612 | +123% |
| Amounts receivable within one year | 40/41 | - | €270,359 | +€270,359 | |
| Trade receivables | 40 | - | €37,000 | +€37,000 | |
| Other amounts receivable | 41 | - | €233,359 | +€233,359 | |
| Cash at bank and in hand | 54/58 | €188,910 | €242,309 | +€53,399 | +28.3% |
| Deferred charges and accrued income | 490/1 | €101,267 | €135,122 | +€33,854 | +33.4% |
| Total equity and liabilities | 10/49 | €374,531 | €738,409 | +€363,879 | +97.2% |
| Equity | 10/15 | €218,567 | €558,440 | +€339,873 | +156% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €215,567 | €555,440 | +€339,873 | +158% |
| Amounts payable | 17/49 | €155,964 | €179,970 | +€24,006 | +15.4% |
| Amounts payable after more than one year | 17 | €67,071 | €48,649 | -€18,421 | -27.5% |
| Financial debts | 170/4 | €67,071 | €48,649 | -€18,421 | -27.5% |
| Amounts payable within one year | 42/48 | €87,740 | €131,257 | +€43,517 | +49.6% |
| Current portion of amounts payable after more than one year | 42 | €17,750 | €18,421 | +€671 | +3.8% |
| Trade debts | 44 | €2,316 | €630 | -€1,686 | -72.8% |
| Suppliers | 440/4 | €2,316 | €630 | -€1,686 | -72.8% |
| Taxes, remuneration and social security | 45 | €67,674 | €112,205 | +€44,531 | +65.8% |
| Taxes | 450/3 | €67,674 | €112,205 | +€44,531 | +65.8% |
| Accrued charges and deferred income | 492/3 | €1,154 | €64 | -€1,090 | -94.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,566 | €28,106 | +€13,540 | +93.0% |
| Other operating charges | 640/8 | €2,131 | €1,148 | -€983 | -46.1% |
| Gross operating margin | 9900 | €301,870 | €484,430 | +€182,559 | +60.5% |
| Operating profit (loss) | 9901 | €285,174 | €455,176 | +€170,003 | +59.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,933 | €3,099 | +€1,165 | +60.3% |
| Recurring financial charges | 65 | €1,933 | €3,099 | +€1,165 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €283,240 | €452,078 | +€168,838 | +59.6% |
| Income taxes | 67/77 | €67,674 | €112,205 | +€44,531 | +65.8% |
| Profit (loss) for the period | 9904 | €215,567 | €339,873 | +€124,306 | +57.7% |
| Profit (loss) for the period to be appropriated | 9905 | €215,567 | €339,873 | +€124,306 | +57.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.