Lyseonics: 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.
Lyseonics
Largest movements
- Cash +€56,005
up €56,005 (+157.1%), from €35,653 to €91,658
mainly Depreciation (+€71,218) and Other debts (+€64,255)
- Receivables within one year +€12,895
up €12,895 (+20.6%), from €62,654 to €75,549
of which Trade receivables: +€11,599
- Intangible fixed assets +€9,433
up €9,433 (+7.0%), from €134,317 to €143,750
- Tangible fixed assets +€6,598
up €6,598 (+99.1%), from €6,661 to €13,259
of which Plant, machinery and equipment: +€6,598
- Other debts +€64,255
new in 2025: €64,255
- Tax, wage and social debts +€32,320
up €32,320 (+4381.2%), from €738 to €33,058
- Reserves -€8,039
down €8,039 (-3.7%), from €214,708 to €206,669
- Current portion of long-term debt -€4,303
down €4,303 (-100.0%), from €4,303 to €0
- Taxes +€26,816
up €26,816 (+645.9%), from €4,152 to €30,968
- Gross operating margin +€18,969
up €18,969 (+13.2%), from €143,719 to €162,687
- Depreciation -€3,367
down €3,367 (-4.5%), from €74,585 to €71,218
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 | €241,503 | €324,450 | +€82,947 | +34.3% |
| Fixed assets | 21/28 | €141,067 | €157,098 | +€16,031 | +11.4% |
| Intangible fixed assets | 21 | €134,317 | €143,750 | +€9,433 | +7.0% |
| Tangible fixed assets | 22/27 | €6,661 | €13,259 | +€6,598 | +99.1% |
| Plant, machinery and equipment | 23 | €6,661 | €13,259 | +€6,598 | +99.1% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €100,435 | €167,352 | +€66,916 | +66.6% |
| Amounts receivable within one year | 40/41 | €62,654 | €75,549 | +€12,895 | +20.6% |
| Trade receivables | 40 | €60,000 | €71,599 | +€11,599 | +19.3% |
| Other amounts receivable | 41 | €2,654 | €3,950 | +€1,296 | +48.8% |
| Cash at bank and in hand | 54/58 | €35,653 | €91,658 | +€56,005 | +157.1% |
| Deferred charges and accrued income | 490/1 | €2,128 | €144 | -€1,984 | -93.2% |
| Total equity and liabilities | 10/49 | €241,503 | €324,450 | +€82,947 | +34.3% |
| Equity | 10/15 | €233,300 | €225,261 | -€8,039 | -3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €214,708 | €206,669 | -€8,039 | -3.7% |
| Distributable reserves | 133 | €214,708 | €206,669 | -€8,039 | -3.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,202 | €99,189 | +€90,986 | +1109.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €8,202 | €98,859 | +€90,656 | +1105.3% |
| Current portion of amounts payable after more than one year | 42 | €4,303 | €0 | -€4,303 | -100.0% |
| Trade debts | 44 | €3,161 | €1,546 | -€1,615 | -51.1% |
| Suppliers | 440/4 | €3,161 | €1,546 | -€1,615 | -51.1% |
| Taxes, remuneration and social security | 45 | €738 | €33,058 | +€32,320 | +4381.2% |
| Taxes | 450/3 | €738 | €33,058 | +€32,320 | +4381.2% |
| Other amounts payable | 47/48 | - | €64,255 | +€64,255 | |
| Accrued charges and deferred income | 492/3 | - | €330 | +€330 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,585 | €71,218 | -€3,367 | -4.5% |
| Other operating charges | 640/8 | €610 | €859 | +€248 | +40.7% |
| Gross operating margin | 9900 | €143,719 | €162,687 | +€18,969 | +13.2% |
| Operating profit (loss) | 9901 | €68,524 | €90,610 | +€22,087 | +32.2% |
| Financial income | 75/76B | €129 | €179 | +€51 | +39.4% |
| Recurring financial income | 75 | €129 | €179 | +€51 | +39.4% |
| Financial charges | 65/66B | €329 | €225 | -€104 | -31.7% |
| Recurring financial charges | 65 | €329 | €225 | -€104 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €68,323 | €90,565 | +€22,242 | +32.6% |
| Income taxes | 67/77 | €4,152 | €30,968 | +€26,816 | +645.9% |
| Profit (loss) for the period | 9904 | €64,172 | €59,597 | -€4,574 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,172 | €59,597 | -€4,574 | -7.1% |
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 9 October 2026 via checked.be.