LYSSE LIMA: 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.
LYSSE LIMA
Largest movements
- Cash +€120,001
up €120,001 (+195%), from €61,519 to €181,521
mainly Net result for the year (+€102,823) and Current investments (+€50,000)
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Tangible fixed assets +€12,224
up €12,224 (+15.7%), from €77,881 to €90,105
of which Other tangible fixed assets: +€13,881
- Receivables within one year +€3,289
up €3,289 (+11.7%), from €28,065 to €31,353
of which Trade receivables: +€1,697
- Reserves +€101,157
up €101,157 (+81.2%), from €124,530 to €225,687
- Tax, wage and social debts -€8,817
down €8,817 (-10.2%), from €86,340 to €77,524
- Other debts -€5,407
down €5,407 (-76.4%), from €7,073 to €1,666
- Gross operating margin -€41,723
down €41,723 (-19.5%), from €213,779 to €172,056
- Taxes -€11,909
down €11,909 (-21.3%), from €55,843 to €43,934
- Financial charges -€6,983
down €6,983 (-55.8%), from €12,522 to €5,539
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 | €238,816 | €326,820 | +€88,004 | +36.8% |
| Fixed assets | 21/28 | €77,881 | €90,105 | +€12,224 | +15.7% |
| Tangible fixed assets | 22/27 | €77,881 | €90,105 | +€12,224 | +15.7% |
| Furniture and vehicles | 24 | €6,825 | €5,169 | -€1,656 | -24.3% |
| Other tangible fixed assets | 26 | €71,056 | €84,937 | +€13,881 | +19.5% |
| Current assets | 29/58 | €160,935 | €236,715 | +€75,779 | +47.1% |
| Stocks and contracts in progress | 3 | €20,166 | €21,193 | +€1,027 | +5.1% |
| Stocks | 30/36 | €20,166 | €21,193 | +€1,027 | +5.1% |
| Amounts receivable within one year | 40/41 | €28,065 | €31,353 | +€3,289 | +11.7% |
| Trade receivables | 40 | €28,065 | €29,761 | +€1,697 | +6.0% |
| Other amounts receivable | 41 | - | €1,592 | +€1,592 | |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,519 | €181,521 | +€120,001 | +195% |
| Deferred charges and accrued income | 490/1 | €1,186 | €2,647 | +€1,462 | +123% |
| Total equity and liabilities | 10/49 | €238,816 | €326,820 | +€88,004 | +36.8% |
| Equity | 10/15 | €129,530 | €230,687 | +€101,157 | +78.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €124,530 | €225,687 | +€101,157 | +81.2% |
| Distributable reserves | 133 | €124,530 | €225,687 | +€101,157 | +81.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,287 | €96,133 | -€13,154 | -12.0% |
| Amounts payable within one year | 42/48 | €109,287 | €96,133 | -€13,154 | -12.0% |
| Trade debts | 44 | €15,873 | €16,943 | +€1,070 | +6.7% |
| Suppliers | 440/4 | €15,873 | €16,943 | +€1,070 | +6.7% |
| Taxes, remuneration and social security | 45 | €86,340 | €77,524 | -€8,817 | -10.2% |
| Taxes | 450/3 | €86,340 | €77,524 | -€8,817 | -10.2% |
| Other amounts payable | 47/48 | €7,073 | €1,666 | -€5,407 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,588 | €19,584 | +€1,996 | +11.3% |
| Other operating charges | 640/8 | €3,303 | €3,396 | +€93 | +2.8% |
| Gross operating margin | 9900 | €213,779 | €172,056 | -€41,723 | -19.5% |
| Operating profit (loss) | 9901 | €192,889 | €149,076 | -€43,813 | -22.7% |
| Financial income | 75/76B | €1,723 | €3,220 | +€1,497 | +86.8% |
| Recurring financial income | 75 | €1,723 | €3,220 | +€1,497 | +86.8% |
| Financial charges | 65/66B | €12,522 | €5,539 | -€6,983 | -55.8% |
| Recurring financial charges | 65 | €12,522 | €5,539 | -€6,983 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €182,091 | €146,758 | -€35,333 | -19.4% |
| Income taxes | 67/77 | €55,843 | €43,934 | -€11,909 | -21.3% |
| Profit (loss) for the period | 9904 | €126,248 | €102,823 | -€23,424 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €126,248 | €102,823 | -€23,424 | -18.6% |
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 15 October 2026 via checked.be.