LYSI: 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.
LYSI
Largest movements
- Receivables within one year +€64,257
up €64,257 (+24.3%), from €264,363 to €328,619
of which Trade receivables: +€74,200
- Cash -€9,818
down €9,818 (-94.7%), from €10,370 to €552
mainly Receivables within one year (-€64,257) and Tax, wage and social debts (-€15,410)
- Tangible fixed assets +€4,773
up €4,773 (+40.4%), from €11,804 to €16,577
- Other debts +€38,561
up €38,561 (+16.4%), from €234,443 to €273,003
- Reserves +€17,000
up €17,000 (+114.9%), from €14,800 to €31,800
- Tax, wage and social debts -€15,410
down €15,410 (-53.0%), from €29,087 to €13,677
of which Taxes: -€15,410
- Trade debts +€13,375
up €13,375 (+152.5%), from €8,768 to €22,143
- Write-downs -€36,000
down €36,000 (-100.0%), from €36,000 to €0
- Taxes +€8,338
up €8,338 (+275.0%), from €3,032 to €11,369
- Depreciation +€617
up €617 (+48.4%), from €1,273 to €1,889
- Gross operating margin +€447
up €447 (+1.2%), from €35,937 to €36,384
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 | €289,037 | €345,748 | +€56,711 | +19.6% |
| Fixed assets | 21/28 | €14,304 | €16,577 | +€2,273 | +15.9% |
| Tangible fixed assets | 22/27 | €11,804 | €16,577 | +€4,773 | +40.4% |
| Furniture and vehicles | 24 | €11,804 | €16,577 | +€4,773 | +40.4% |
| Financial fixed assets | 28 | €2,500 | €0 | -€2,500 | -100.0% |
| Current assets | 29/58 | €274,732 | €329,171 | +€54,439 | +19.8% |
| Amounts receivable within one year | 40/41 | €264,363 | €328,619 | +€64,257 | +24.3% |
| Trade receivables | 40 | €254,400 | €328,600 | +€74,200 | +29.2% |
| Other amounts receivable | 41 | €9,963 | €19 | -€9,943 | -99.8% |
| Cash at bank and in hand | 54/58 | €10,370 | €552 | -€9,818 | -94.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €289,037 | €345,748 | +€56,711 | +19.6% |
| Equity | 10/15 | €16,739 | €36,925 | +€20,186 | +120.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,800 | €31,800 | +€17,000 | +114.9% |
| Distributable reserves | 133 | €14,800 | €31,800 | +€17,000 | +114.9% |
| Profit (loss) carried forward | 14 | -€3,061 | €125 | +€3,186 | |
| Amounts payable | 17/49 | €272,298 | €308,824 | +€36,526 | +13.4% |
| Amounts payable within one year | 42/48 | €272,298 | €308,824 | +€36,526 | +13.4% |
| Trade debts | 44 | €8,768 | €22,143 | +€13,375 | +152.5% |
| Suppliers | 440/4 | €8,768 | €22,143 | +€13,375 | +152.5% |
| Taxes, remuneration and social security | 45 | €29,087 | €13,677 | -€15,410 | -53.0% |
| Taxes | 450/3 | €29,087 | €13,677 | -€15,410 | -53.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €234,443 | €273,003 | +€38,561 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €1,889 | +€617 | +48.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €36,000 | €0 | -€36,000 | -100.0% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.3% |
| Non-recurring operating charges | 66A | - | €2,500 | +€2,500 | |
| Gross operating margin | 9900 | €35,937 | €36,384 | +€447 | +1.2% |
| Operating profit (loss) | 9901 | -€1,723 | €31,595 | +€33,317 | |
| Financial income | 75/76B | €0 | €31 | +€31 | +30540.0% |
| Recurring financial income | 75 | €0 | €31 | +€31 | +30540.0% |
| Financial charges | 65/66B | €70 | €70 | +€0 | +0.3% |
| Recurring financial charges | 65 | €70 | €70 | +€0 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | -€1,793 | €31,555 | +€33,348 | |
| Income taxes | 67/77 | €3,032 | €11,369 | +€8,338 | +275.0% |
| Profit (loss) for the period | 9904 | -€4,824 | €20,186 | +€25,010 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,824 | €20,186 | +€25,010 |
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.