LYSTOIRE: 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.
What changed
LYSTOIRE
NACE 68.110, Buying and selling of own real estate
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€6,993
2024 · -€8,317+€1,324
Equity
€77,002
2024 · -€16,005+€93,007
Cash
€3,511
2024 · €869+€2,642
Balance sheet total
€324,273
2024 · €226,346+€97,928
Largest movements
Assets
- Tangible fixed assets +€95,639
up €95,639 (+45.1%), from €211,944 to €307,583
of which Land and buildings: +€99,814
Equity and liabilities
- Revaluation surpluses +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€6,993
down €6,993 (-13.4%), from -€52,305 to -€59,298
Income statement
- Other operating charges -€1,384
down €1,384 (-21.6%), from €6,398 to €5,014
- Gross operating margin -€1,073
down €1,073 (-29.6%), from €3,622 to €2,550
- Depreciation -€993
down €993 (-18.6%), from €5,355 to €4,361
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.
Result 2024
-€8,317
Gross operating margin
-€1,073
Depreciation
+€993
Other operating charges
+€1,384
Financial income
-€3
Financial charges
+€22
Result 2025
-€6,993
raises the resultlowers the result
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.
From operations
+€2,642
Investment
-€100,000
Financing
+€100,000
Cash 2024
€869
From operations (derived)
+€2,642
Net result for the year
-€6,993
Depreciation
+€4,361
Receivables within one year
+€2,877
Deferred charges and accrued income
-€2,524
Trade debts
+€1,200
Tax, wage and social debts
+€1,241
Advances received
+€1,075
Other debts
-€245
Accrued charges and deferred income
+€1,650
Investment (derived)
-€100,000
Investment in fixed assets (net)
-€100,000
Financing
+€100,000
Contributions, distributions and other
+€100,000
Cash 2025
€3,511
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,346 | €324,273 | +€97,928 | +43.3% |
| Fixed assets | 21/28 | €211,944 | €307,583 | +€95,639 | +45.1% |
| Tangible fixed assets | 22/27 | €211,944 | €307,583 | +€95,639 | +45.1% |
| Land and buildings | 22 | €199,567 | €299,381 | +€99,814 | +50.0% |
| Plant, machinery and equipment | 23 | €12,377 | €8,202 | -€4,175 | -33.7% |
| Current assets | 29/58 | €14,402 | €16,690 | +€2,289 | +15.9% |
| Amounts receivable within one year | 40/41 | €13,533 | €10,655 | -€2,877 | -21.3% |
| Trade receivables | 40 | €10,825 | €10,000 | -€825 | -7.6% |
| Other amounts receivable | 41 | €2,708 | €655 | -€2,052 | -75.8% |
| Cash at bank and in hand | 54/58 | €869 | €3,511 | +€2,642 | +304% |
| Deferred charges and accrued income | 490/1 | - | €2,524 | +€2,524 | |
| Total equity and liabilities | 10/49 | €226,346 | €324,273 | +€97,928 | +43.3% |
| Equity | 10/15 | -€16,005 | €77,002 | +€93,007 | |
| Contributions | 10/11 | €36,300 | €36,300 | = | 0.0% |
| Revaluation surpluses | 12 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | -€52,305 | -€59,298 | -€6,993 | -13.4% |
| Amounts payable | 17/49 | €242,351 | €247,272 | +€4,921 | +2.0% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,701 | €163,972 | +€3,271 | +2.0% |
| Trade debts | 44 | €1,325 | €2,524 | +€1,200 | +90.6% |
| Suppliers | 440/4 | €1,325 | €2,524 | +€1,200 | +90.6% |
| Advances received on contracts in progress | 46 | - | €1,075 | +€1,075 | |
| Taxes, remuneration and social security | 45 | €2,987 | €4,229 | +€1,241 | +41.5% |
| Taxes | 450/3 | €2,987 | €4,229 | +€1,241 | +41.5% |
| Other amounts payable | 47/48 | €156,389 | €156,144 | -€245 | -0.2% |
| Accrued charges and deferred income | 492/3 | €1,650 | €3,300 | +€1,650 | +100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,355 | €4,361 | -€993 | -18.6% |
| Other operating charges | 640/8 | €6,398 | €5,014 | -€1,384 | -21.6% |
| Gross operating margin | 9900 | €3,622 | €2,550 | -€1,073 | -29.6% |
| Operating profit (loss) | 9901 | -€8,131 | -€6,826 | +€1,305 | +16.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -94.9% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -94.9% |
| Financial charges | 65/66B | €190 | €168 | -€22 | -11.8% |
| Recurring financial charges | 65 | €190 | €168 | -€22 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,317 | -€6,993 | +€1,324 | +15.9% |
| Profit (loss) for the period | 9904 | -€8,317 | -€6,993 | +€1,324 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,317 | -€6,993 | +€1,324 | +15.9% |
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 1 November 2026 via checked.be.