LYSSNA: 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.
LYSSNA
Largest movements
- Tangible fixed assets -€29,793
down €29,793 (-3.2%), from €921,028 to €891,235
of which Land and buildings: -€25,819
- Cash -€23,778
down €23,778 (-32.1%), from €74,055 to €50,277
mainly Debts after one year (-€78,531) and Tax, wage and social debts (-€6,237)
- Debts after one year -€78,531
down €78,531 (-7.1%), from €1.1m to €1.0m
- Other debts +€25,598
up €25,598 (+369.5%), from €6,928 to €32,525
- Financial charges -€94,922
down €94,922 (-86.4%), from €109,850 to €14,928
of which Non-recurring financial charges: -€100,000
- Gross operating margin -€46,852
down €46,852 (-45.1%), from €103,795 to €56,943
- Depreciation -€3,277
down €3,277 (-9.5%), from €34,586 to €31,309
- Other operating charges +€2,626
up €2,626 (+133.0%), from €1,975 to €4,602
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 | €1,176,880 | €1,120,005 | -€56,876 | -4.8% |
| Fixed assets | 21/28 | €1,073,519 | €1,042,210 | -€31,309 | -2.9% |
| Intangible fixed assets | 21 | €2,121 | €605 | -€1,516 | -71.5% |
| Tangible fixed assets | 22/27 | €921,028 | €891,235 | -€29,793 | -3.2% |
| Land and buildings | 22 | €909,521 | €883,703 | -€25,819 | -2.8% |
| Furniture and vehicles | 24 | €942 | €110 | -€833 | -88.4% |
| Other tangible fixed assets | 26 | €10,564 | €7,423 | -€3,141 | -29.7% |
| Financial fixed assets | 28 | €150,370 | €150,370 | = | 0.0% |
| Current assets | 29/58 | €103,361 | €77,795 | -€25,567 | -24.7% |
| Amounts receivable within one year | 40/41 | €27,671 | €25,797 | -€1,874 | -6.8% |
| Trade receivables | 40 | €27,671 | €25,797 | -€1,874 | -6.8% |
| Cash at bank and in hand | 54/58 | €74,055 | €50,277 | -€23,778 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,721 | +€86 | +5.2% |
| Total equity and liabilities | 10/49 | €1,176,880 | €1,120,005 | -€56,876 | -4.8% |
| Equity | 10/15 | €27,209 | €33,143 | +€5,934 | +21.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €92,666 | €90,025 | -€2,641 | -2.8% |
| Reserves | 13 | €0 | €2,641 | +€2,641 | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | - | €2,641 | +€2,641 | |
| Profit (loss) carried forward | 14 | -€84,007 | -€78,072 | +€5,934 | +7.1% |
| Amounts payable | 17/49 | €1,149,671 | €1,086,861 | -€62,810 | -5.5% |
| Amounts payable after more than one year | 17 | €1,104,671 | €1,026,141 | -€78,531 | -7.1% |
| Financial debts | 170/4 | €1,104,671 | €1,026,141 | -€78,531 | -7.1% |
| Amounts payable within one year | 42/48 | €40,337 | €56,741 | +€16,404 | +40.7% |
| Current portion of amounts payable after more than one year | 42 | €17,806 | €18,531 | +€724 | +4.1% |
| Trade debts | 44 | €5,046 | €1,365 | -€3,681 | -72.9% |
| Suppliers | 440/4 | €5,046 | €1,365 | -€3,681 | -72.9% |
| Taxes, remuneration and social security | 45 | €10,557 | €4,319 | -€6,237 | -59.1% |
| Taxes | 450/3 | €10,557 | €4,319 | -€6,237 | -59.1% |
| Other amounts payable | 47/48 | €6,928 | €32,525 | +€25,598 | +369.5% |
| Accrued charges and deferred income | 492/3 | €4,663 | €3,980 | -€683 | -14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,586 | €31,309 | -€3,277 | -9.5% |
| Other operating charges | 640/8 | €1,975 | €4,602 | +€2,626 | +133.0% |
| Gross operating margin | 9900 | €103,795 | €56,943 | -€46,852 | -45.1% |
| Operating profit (loss) | 9901 | €67,234 | €21,033 | -€46,201 | -68.7% |
| Financial income | 75/76B | €0 | €19 | +€19 | |
| Recurring financial income | 75 | €0 | €19 | +€19 | |
| Financial charges | 65/66B | €109,850 | €14,928 | -€94,922 | -86.4% |
| Recurring financial charges | 65 | €9,850 | €14,928 | +€5,078 | +51.6% |
| Non-recurring financial charges | 66B | €100,000 | €0 | -€100,000 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€42,616 | €6,124 | +€48,741 | |
| Income taxes | 67/77 | €185 | €190 | +€5 | +3.0% |
| Profit (loss) for the period | 9904 | -€42,801 | €5,934 | +€48,735 | |
| Transfer from tax-exempt reserves | 789 | €35,600 | €0 | -€35,600 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,201 | €5,934 | +€13,135 |
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.