LYSO Agency: 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.
LYSO Agency
Largest movements
- Cash -€26,026
down €26,026 (-84.1%), from €30,961 to €4,935
mainly Trade debts (-€31,763) and Receivables after one year (-€26,000)
- Receivables after one year +€26,000
new in 2025: €26,000
- Receivables within one year +€18,367
new in 2025: €18,367
of which Trade receivables: +€18,131
- Tangible fixed assets -€2,120
down €2,120 (-6.9%), from €30,899 to €28,780
of which Other tangible fixed assets: -€3,090
- Trade debts -€31,763
no longer reported in 2025 (was €31,763)
- Profit (loss) carried forward +€27,325
up €27,325 (+209%), from €13,070 to €40,395
- Accrued charges and deferred income +€23,856
new in 2025: €23,856
- Tax, wage and social debts -€1,710
down €1,710 (-14.5%), from €11,780 to €10,070
- Other debts -€1,488
down €1,488 (-45.8%), from €3,248 to €1,759
- Gross operating margin +€22,542
up €22,542 (+134%), from €16,784 to €39,326
- Taxes +€5,323
up €5,323 (+144%), from €3,700 to €9,023
- Depreciation +€3,337
new in 2025: €3,337
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 | €61,860 | €78,081 | +€16,221 | +26.2% |
| Fixed assets | 21/28 | €30,899 | €28,780 | -€2,120 | -6.9% |
| Tangible fixed assets | 22/27 | €30,899 | €28,780 | -€2,120 | -6.9% |
| Furniture and vehicles | 24 | - | €970 | +€970 | |
| Other tangible fixed assets | 26 | €30,899 | €27,809 | -€3,090 | -10.0% |
| Current assets | 29/58 | €30,961 | €49,301 | +€18,340 | +59.2% |
| Amounts receivable after more than one year | 29 | - | €26,000 | +€26,000 | |
| Other amounts receivable | 291 | - | €26,000 | +€26,000 | |
| Amounts receivable within one year | 40/41 | - | €18,367 | +€18,367 | |
| Trade receivables | 40 | - | €18,131 | +€18,131 | |
| Other amounts receivable | 41 | - | €235 | +€235 | |
| Cash at bank and in hand | 54/58 | €30,961 | €4,935 | -€26,026 | -84.1% |
| Total equity and liabilities | 10/49 | €61,860 | €78,081 | +€16,221 | +26.2% |
| Equity | 10/15 | €15,070 | €42,395 | +€27,325 | +181% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,070 | €40,395 | +€27,325 | +209% |
| Amounts payable | 17/49 | €46,790 | €35,686 | -€11,105 | -23.7% |
| Amounts payable within one year | 42/48 | €46,790 | €11,830 | -€34,961 | -74.7% |
| Trade debts | 44 | €31,763 | - | -€31,763 | |
| Suppliers | 440/4 | €31,763 | - | -€31,763 | |
| Taxes, remuneration and social security | 45 | €11,780 | €10,070 | -€1,710 | -14.5% |
| Taxes | 450/3 | €11,780 | €10,070 | -€1,710 | -14.5% |
| Other amounts payable | 47/48 | €3,248 | €1,759 | -€1,488 | -45.8% |
| Accrued charges and deferred income | 492/3 | - | €23,856 | +€23,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,337 | +€3,337 | |
| Gross operating margin | 9900 | €16,784 | €39,326 | +€22,542 | +134% |
| Operating profit (loss) | 9901 | €16,784 | €35,989 | +€19,206 | +114% |
| Financial income | 75/76B | - | €390 | +€390 | |
| Recurring financial income | 75 | - | €390 | +€390 | |
| Financial charges | 65/66B | €14 | €31 | +€17 | +122% |
| Recurring financial charges | 65 | €14 | €31 | +€17 | +122% |
| Profit (loss) for the period before taxes | 9903 | €16,770 | €36,348 | +€19,578 | +117% |
| Income taxes | 67/77 | €3,700 | €9,023 | +€5,323 | +144% |
| Profit (loss) for the period | 9904 | €13,070 | €27,325 | +€14,256 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €13,070 | €27,325 | +€14,256 | +109% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.