LYTOMA: 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.
LYTOMA
Largest movements
- Cash -€1.1m
down €1.1m (-71.9%), from €1.5m to €434,047
mainly Contributions, distributions and other (-€516,167) and Current investments (-€287,954)
- Current investments +€287,954
up €287,954 (+24.2%), from €1.2m to €1.5m
- Reserves -€516,167
down €516,167 (-23.3%), from €2.2m to €1.7m
- Tax, wage and social debts -€238,799
down €238,799 (-100.0%), from €238,839 to €41
of which Taxes: -€238,799
- Profit (loss) carried forward -€86,970
down €86,970 (-391.4%), from -€22,223 to -€109,193
- Gross operating margin -€203,543
down €203,543, from €109,395 to -€94,147
- Financial income -€17,125
down €17,125 (-37.2%), from €46,095 to €28,971
- Financial charges -€16,250
down €16,250 (-93.9%), from €17,303 to €1,053
of which Non-recurring financial charges: -€15,281
- Depreciation -€4,719
down €4,719 (-26.6%), from €17,758 to €13,039
- Other operating charges +€2,968
up €2,968 (+67.6%), from €4,391 to €7,360
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 | €3,119,918 | €2,292,260 | -€827,659 | -26.5% |
| Fixed assets | 21/28 | €358,095 | €357,556 | -€539 | -0.2% |
| Tangible fixed assets | 22/27 | €358,058 | €357,519 | -€539 | -0.2% |
| Land and buildings | 22 | €338,054 | €348,581 | +€10,526 | +3.1% |
| Plant, machinery and equipment | 23 | €8,384 | €4,638 | -€3,746 | -44.7% |
| Furniture and vehicles | 24 | €11,620 | €4,300 | -€7,319 | -63.0% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €2,761,823 | €1,934,703 | -€827,120 | -29.9% |
| Amounts receivable within one year | 40/41 | €24,803 | €22,486 | -€2,318 | -9.3% |
| Trade receivables | 40 | €12,431 | €8,173 | -€4,258 | -34.3% |
| Other amounts receivable | 41 | €12,372 | €14,313 | +€1,941 | +15.7% |
| Current investments | 50/53 | €1,189,017 | €1,476,971 | +€287,954 | +24.2% |
| Cash at bank and in hand | 54/58 | €1,546,845 | €434,047 | -€1.1m | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,158 | €1,199 | +€42 | +3.6% |
| Total equity and liabilities | 10/49 | €3,119,918 | €2,292,260 | -€827,659 | -26.5% |
| Equity | 10/15 | €2,357,671 | €1,754,534 | -€603,137 | -25.6% |
| Contributions | 10/11 | €168,000 | €168,000 | = | 0.0% |
| Reserves | 13 | €2,211,894 | €1,695,727 | -€516,167 | -23.3% |
| Distributable reserves | 133 | €2,211,894 | €1,695,727 | -€516,167 | -23.3% |
| Profit (loss) carried forward | 14 | -€22,223 | -€109,193 | -€86,970 | -391.4% |
| Amounts payable | 17/49 | €762,247 | €537,726 | -€224,522 | -29.5% |
| Amounts payable within one year | 42/48 | €762,247 | €537,726 | -€224,522 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €14,333 | €20,181 | +€5,848 | +40.8% |
| Suppliers | 440/4 | €14,333 | €20,181 | +€5,848 | +40.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €238,839 | €41 | -€238,799 | -100.0% |
| Taxes | 450/3 | €238,839 | €41 | -€238,799 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €509,075 | €517,504 | +€8,429 | +1.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €125,466 | €0 | -€125,466 | -100.0% |
| Remuneration, social security and pensions | 62 | -€1,526 | €0 | +€1,526 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,758 | €13,039 | -€4,719 | -26.6% |
| Other operating charges | 640/8 | €4,391 | €7,360 | +€2,968 | +67.6% |
| Non-recurring operating charges | 66A | €181,477 | €0 | -€181,477 | -100.0% |
| Gross operating margin | 9900 | €109,395 | -€94,147 | -€203,543 | |
| Operating profit (loss) | 9901 | -€92,705 | -€114,546 | -€21,841 | -23.6% |
| Financial income | 75/76B | €46,095 | €28,971 | -€17,125 | -37.2% |
| Recurring financial income | 75 | €46,095 | €28,971 | -€17,125 | -37.2% |
| Financial charges | 65/66B | €17,303 | €1,053 | -€16,250 | -93.9% |
| Recurring financial charges | 65 | €2,022 | €1,053 | -€969 | -47.9% |
| Non-recurring financial charges | 66B | €15,281 | €0 | -€15,281 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€63,913 | -€86,628 | -€22,715 | -35.5% |
| Income taxes | 67/77 | €328 | €342 | +€14 | +4.4% |
| Profit (loss) for the period | 9904 | -€64,241 | -€86,970 | -€22,730 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,241 | -€86,970 | -€22,730 | -35.4% |
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 6 October 2026 via checked.be.