Lysias: 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.
Lysias
Largest movements
- Financial fixed assets +€362,495
up €362,495 (+2.1%), from €17.5m to €17.8m
- Profit (loss) carried forward +€460,502
up €460,502 (+57.6%), from €799,895 to €1.3m
- Financial income +€77,391
up €77,391 (+15.9%), from €486,080 to €563,471
- Taxes -€32,198
down €32,198 (-26.6%), from €120,911 to €88,713
of which Taxes: -€121,083
- Services and other goods -€25,890
no longer reported in 2025 (was €25,890)
- Gross operating margin -€12,830
new in 2025: -€12,830
- Financial charges -€482
down €482 (-66.5%), from €724 to €243
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.
Derived cash bridge
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 | €17,639,120 | €18,090,056 | +€450,936 | +2.6% |
| Fixed assets | 21/28 | €17,465,840 | €17,828,334 | +€362,495 | +2.1% |
| Financial fixed assets | 28 | €17,465,840 | €17,828,334 | +€362,495 | +2.1% |
| Affiliated companies | 280/1 | €17,465,840 | - | -€17.5m | |
| Participating interests | 280 | €8,403,469 | - | -€8.4m | |
| Amounts receivable | 281 | €9,062,370 | - | -€9.1m | |
| Current assets | 29/58 | €173,281 | €261,722 | +€88,441 | +51.0% |
| Amounts receivable within one year | 40/41 | €730 | €44,536 | +€43,807 | +6,003% |
| Other amounts receivable | 41 | €730 | €44,536 | +€43,807 | +6,003% |
| Cash at bank and in hand | 54/58 | €20,601 | €59,158 | +€38,556 | +187% |
| Deferred charges and accrued income | 490/1 | €151,950 | €158,028 | +€6,078 | +4.0% |
| Total equity and liabilities | 10/49 | €17,639,120 | €18,090,056 | +€450,936 | +2.6% |
| Equity | 10/15 | €17,614,335 | €18,074,837 | +€460,502 | +2.6% |
| Contributions | 10/11 | €16,814,440 | €16,814,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €799,895 | €1,260,397 | +€460,502 | +57.6% |
| Amounts payable | 17/49 | €24,786 | €15,219 | -€9,566 | -38.6% |
| Amounts payable within one year | 42/48 | €24,786 | €15,219 | -€9,566 | -38.6% |
| Trade debts | 44 | €20,728 | €11,161 | -€9,566 | -46.2% |
| Suppliers | 440/4 | €20,728 | €11,161 | -€9,566 | -46.2% |
| Taxes, remuneration and social security | 45 | €4,058 | €4,058 | = | 0.0% |
| Taxes | 450/3 | €4,058 | €4,058 | = | 0.0% |
| Operating charges | 60/66A | €27,041 | - | -€27,041 | |
| Services and other goods | 61 | €25,890 | - | -€25,890 | |
| Other operating charges | 640/8 | €1,151 | €1,183 | +€33 | +2.9% |
| Gross operating margin | 9900 | - | -€12,830 | -€12,830 | |
| Operating profit (loss) | 9901 | -€27,041 | -€14,014 | +€13,027 | +48.2% |
| Financial income | 75/76B | €486,080 | €563,471 | +€77,391 | +15.9% |
| Recurring financial income | 75 | €486,080 | €563,471 | +€77,391 | +15.9% |
| Income from financial fixed assets | 750 | €486,080 | - | -€486,080 | |
| Financial charges | 65/66B | €724 | €243 | -€482 | -66.5% |
| Recurring financial charges | 65 | €724 | €243 | -€482 | -66.5% |
| Debt charges | 650 | €724 | - | -€724 | |
| Profit (loss) for the period before taxes | 9903 | €458,315 | €549,215 | +€90,900 | +19.8% |
| Income taxes | 67/77 | €120,911 | €88,713 | -€32,198 | -26.6% |
| Taxes | 670/3 | €121,083 | - | -€121,083 | |
| Tax adjustments and reversals of tax provisions | 77 | €172 | - | -€172 | |
| Profit (loss) for the period | 9904 | €337,404 | €460,502 | +€123,098 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €337,404 | €460,502 | +€123,098 | +36.5% |
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 20 October 2026 via checked.be.