LYTE-STUDIOS: 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.
LYTE-STUDIOS
Largest movements
- Cash -€6,169
down €6,169 (-59.3%), from €10,397 to €4,228
mainly Tax, wage and social debts (-€6,648) and Net result for the year (-€4,049)
- Tangible fixed assets -€4,596
down €4,596 (-39.4%), from €11,677 to €7,081
- Receivables within one year +€590
up €590 (+9.7%), from €6,055 to €6,645
of which Trade receivables: +€2,560
- Tax, wage and social debts -€6,648
down €6,648 (-58.2%), from €11,421 to €4,774
- Profit (loss) carried forward -€4,049
new in 2025: -€4,049
- Trade debts +€2,573
up €2,573 (+161.3%), from €1,595 to €4,168
- Other debts -€2,040
down €2,040 (-59.6%), from €3,422 to €1,383
- Gross operating margin -€10,429
down €10,429 (-76.9%), from €13,565 to €3,136
- Other operating charges -€1,507
down €1,507 (-84.5%), from €1,783 to €276
- Taxes -€1,432
no longer reported in 2025 (was €1,432)
- Depreciation +€1,161
up €1,161 (+23.3%), from €4,988 to €6,149
- Financial charges +€467
up €467 (+159.1%), from €294 to €761
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 | €32,326 | €22,163 | -€10,164 | -31.4% |
| Fixed assets | 21/28 | €14,662 | €10,066 | -€4,596 | -31.3% |
| Tangible fixed assets | 22/27 | €11,677 | €7,081 | -€4,596 | -39.4% |
| Furniture and vehicles | 24 | €11,677 | €7,081 | -€4,596 | -39.4% |
| Financial fixed assets | 28 | €2,985 | €2,985 | = | 0.0% |
| Current assets | 29/58 | €17,664 | €12,097 | -€5,568 | -31.5% |
| Amounts receivable within one year | 40/41 | €6,055 | €6,645 | +€590 | +9.7% |
| Trade receivables | 40 | €4,085 | €6,645 | +€2,560 | +62.7% |
| Other amounts receivable | 41 | €1,970 | - | -€1,970 | |
| Cash at bank and in hand | 54/58 | €10,397 | €4,228 | -€6,169 | -59.3% |
| Deferred charges and accrued income | 490/1 | €1,212 | €1,223 | +€11 | +0.9% |
| Total equity and liabilities | 10/49 | €32,326 | €22,163 | -€10,164 | -31.4% |
| Equity | 10/15 | €15,888 | €11,838 | -€4,049 | -25.5% |
| Contributions | 10/11 | €300 | €300 | = | 0.0% |
| Reserves | 13 | €15,588 | €15,588 | = | 0.0% |
| Distributable reserves | 133 | €15,588 | €15,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€4,049 | -€4,049 | |
| Amounts payable | 17/49 | €16,439 | €10,324 | -€6,114 | -37.2% |
| Amounts payable within one year | 42/48 | €16,439 | €10,324 | -€6,114 | -37.2% |
| Trade debts | 44 | €1,595 | €4,168 | +€2,573 | +161.3% |
| Suppliers | 440/4 | €1,595 | €4,168 | +€2,573 | +161.3% |
| Taxes, remuneration and social security | 45 | €11,421 | €4,774 | -€6,648 | -58.2% |
| Taxes | 450/3 | €11,421 | €4,774 | -€6,648 | -58.2% |
| Other amounts payable | 47/48 | €3,422 | €1,383 | -€2,040 | -59.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,988 | €6,149 | +€1,161 | +23.3% |
| Other operating charges | 640/8 | €1,783 | €276 | -€1,507 | -84.5% |
| Gross operating margin | 9900 | €13,565 | €3,136 | -€10,429 | -76.9% |
| Operating profit (loss) | 9901 | €6,795 | -€3,288 | -€10,083 | |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €294 | €761 | +€467 | +159.1% |
| Recurring financial charges | 65 | €294 | €761 | +€467 | +159.1% |
| Profit (loss) for the period before taxes | 9903 | €6,523 | -€4,049 | -€10,572 | |
| Income taxes | 67/77 | €1,432 | - | -€1,432 | |
| Profit (loss) for the period | 9904 | €5,091 | -€4,049 | -€9,140 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,091 | -€4,049 | -€9,140 |
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 30 September 2026 via checked.be.