Lyss: 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.
Lyss
Largest movements
- Current investments -€130,000
no longer reported in 2025 (was €130,000)
- Cash -€72,776
down €72,776 (-52.1%), from €139,730 to €66,954
mainly Contributions, distributions and other (-€254,704) and Tax, wage and social debts (-€23,035)
- Receivables within one year +€8,906
up €8,906 (+51.3%), from €17,361 to €26,267
of which Other amounts receivable: +€5,068
- Reserves -€175,150
down €175,150 (-68.8%), from €254,704 to €79,555
- Tax, wage and social debts -€23,035
down €23,035 (-67.1%), from €34,346 to €11,311
of which Taxes: -€23,035
- Gross operating margin -€12,556
down €12,556 (-10.8%), from €116,519 to €103,963
- Taxes -€3,644
down €3,644 (-14.9%), from €24,520 to €20,875
- Financial income -€1,996
down €1,996 (-57.5%), from €3,473 to €1,477
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 | €296,288 | €97,630 | -€198,658 | -67.0% |
| Formation expenses | 20 | €479 | €229 | -€250 | -52.2% |
| Fixed assets | 21/28 | €4,150 | €2,025 | -€2,125 | -51.2% |
| Tangible fixed assets | 22/27 | €4,150 | €2,025 | -€2,125 | -51.2% |
| Plant, machinery and equipment | 23 | €593 | €421 | -€173 | -29.1% |
| Furniture and vehicles | 24 | €3,557 | €1,605 | -€1,952 | -54.9% |
| Current assets | 29/58 | €291,660 | €95,376 | -€196,283 | -67.3% |
| Amounts receivable within one year | 40/41 | €17,361 | €26,267 | +€8,906 | +51.3% |
| Trade receivables | 40 | €17,361 | €21,199 | +€3,838 | +22.1% |
| Other amounts receivable | 41 | - | €5,068 | +€5,068 | |
| Current investments | 50/53 | €130,000 | - | -€130,000 | |
| Cash at bank and in hand | 54/58 | €139,730 | €66,954 | -€72,776 | -52.1% |
| Deferred charges and accrued income | 490/1 | €4,568 | €2,156 | -€2,413 | -52.8% |
| Total equity and liabilities | 10/49 | €296,288 | €97,630 | -€198,658 | -67.0% |
| Equity | 10/15 | €259,704 | €84,555 | -€175,150 | -67.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €254,704 | €79,555 | -€175,150 | -68.8% |
| Distributable reserves | 133 | €254,704 | €79,555 | -€175,150 | -68.8% |
| Amounts payable | 17/49 | €36,584 | €13,076 | -€23,508 | -64.3% |
| Amounts payable within one year | 42/48 | €35,467 | €13,076 | -€22,391 | -63.1% |
| Trade debts | 44 | €1,109 | €1,742 | +€633 | +57.1% |
| Suppliers | 440/4 | €1,109 | €1,742 | +€633 | +57.1% |
| Taxes, remuneration and social security | 45 | €34,346 | €11,311 | -€23,035 | -67.1% |
| Taxes | 450/3 | €32,066 | €9,031 | -€23,035 | -71.8% |
| Remuneration and social security | 454/9 | €2,280 | €2,280 | = | 0.0% |
| Other amounts payable | 47/48 | €11 | €22 | +€11 | +95.8% |
| Accrued charges and deferred income | 492/3 | €1,118 | - | -€1,118 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,375 | €2,375 | = | 0.0% |
| Other operating charges | 640/8 | €837 | €853 | +€16 | +1.9% |
| Gross operating margin | 9900 | €116,519 | €103,963 | -€12,556 | -10.8% |
| Operating profit (loss) | 9901 | €113,307 | €100,735 | -€12,572 | -11.1% |
| Financial income | 75/76B | €3,473 | €1,477 | -€1,996 | -57.5% |
| Recurring financial income | 75 | €3,473 | €1,477 | -€1,996 | -57.5% |
| Financial charges | 65/66B | €2,185 | €1,783 | -€402 | -18.4% |
| Recurring financial charges | 65 | €2,185 | €1,783 | -€402 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €114,595 | €100,430 | -€14,165 | -12.4% |
| Income taxes | 67/77 | €24,520 | €20,875 | -€3,644 | -14.9% |
| Profit (loss) for the period | 9904 | €90,076 | €79,555 | -€10,521 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,076 | €79,555 | -€10,521 | -11.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.