LYTRA: 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.
LYTRA
Largest movements
- Tangible fixed assets +€48,881
up €48,881 (+194.6%), from €25,115 to €73,996
of which Furniture and vehicles: +€47,308
- Receivables within one year +€8,633
up €8,633 (+23.8%), from €36,347 to €44,980
of which Other amounts receivable: +€10,693
- Cash -€5,658
down €5,658 (-34.0%), from €16,620 to €10,961
mainly Investment in fixed assets (net) (-€59,515) and Net result for the year (-€13,033)
- Debts after one year +€46,842
up €46,842 (+174.5%), from €26,843 to €73,685
- Current portion of long-term debt +€13,629
up €13,629 (+118.8%), from €11,471 to €25,100
- Profit (loss) carried forward -€13,033
down €13,033, from €11,582 to -€1,451
- Short-term financial debts +€7,367
up €7,367 (+349.1%), from €2,111 to €9,478
of which Credit institutions: +€6,989
- Trade debts -€1,778
down €1,778 (-8.1%), from €21,979 to €20,201
- Gross operating margin -€49,645
down €49,645 (-84.5%), from €58,735 to €9,090
- Staff costs -€35,355
down €35,355 (-84.5%), from €41,839 to €6,484
- Depreciation +€7,042
up €7,042 (+248.5%), from €2,834 to €9,877
- Taxes -€3,248
down €3,248 (-91.7%), from €3,544 to €296
- Financial charges +€2,219
up €2,219 (+186.8%), from €1,188 to €3,406
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 | €83,158 | €136,332 | +€53,174 | +63.9% |
| Formation expenses | 20 | €703 | €469 | -€233 | -33.2% |
| Fixed assets | 21/28 | €29,489 | €79,361 | +€49,872 | +169.1% |
| Tangible fixed assets | 22/27 | €25,115 | €73,996 | +€48,881 | +194.6% |
| Plant, machinery and equipment | 23 | €1,057 | €2,630 | +€1,573 | +148.8% |
| Furniture and vehicles | 24 | €24,058 | €71,366 | +€47,308 | +196.6% |
| Financial fixed assets | 28 | €4,374 | €5,365 | +€991 | +22.6% |
| Current assets | 29/58 | €52,966 | €56,501 | +€3,535 | +6.7% |
| Amounts receivable within one year | 40/41 | €36,347 | €44,980 | +€8,633 | +23.8% |
| Trade receivables | 40 | €28,756 | €26,696 | -€2,060 | -7.2% |
| Other amounts receivable | 41 | €7,591 | €18,284 | +€10,693 | +140.9% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €16,620 | €10,961 | -€5,658 | -34.0% |
| Deferred charges and accrued income | 490/1 | €0 | €560 | +€560 | |
| Total equity and liabilities | 10/49 | €83,158 | €136,332 | +€53,174 | +63.9% |
| Equity | 10/15 | €13,582 | €549 | -€13,033 | -96.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,582 | -€1,451 | -€13,033 | |
| Amounts payable | 17/49 | €69,576 | €135,783 | +€66,206 | +95.2% |
| Amounts payable after more than one year | 17 | €26,843 | €73,685 | +€46,842 | +174.5% |
| Financial debts | 170/4 | €26,843 | €73,685 | +€46,842 | +174.5% |
| Amounts payable within one year | 42/48 | €42,733 | €62,098 | +€19,364 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €11,471 | €25,100 | +€13,629 | +118.8% |
| Financial debts | 43 | €2,111 | €9,478 | +€7,367 | +349.1% |
| Credit institutions | 430/8 | €2,111 | €9,100 | +€6,989 | +331.2% |
| Other loans | 439 | - | €378 | +€378 | |
| Trade debts | 44 | €21,979 | €20,201 | -€1,778 | -8.1% |
| Suppliers | 440/4 | €21,979 | €20,201 | -€1,778 | -8.1% |
| Taxes, remuneration and social security | 45 | €6,523 | €7,319 | +€796 | +12.2% |
| Taxes | 450/3 | €592 | €2,314 | +€1,722 | +291.1% |
| Remuneration and social security | 454/9 | €5,931 | €5,005 | -€926 | -15.6% |
| Other amounts payable | 47/48 | €650 | €0 | -€650 | -100.0% |
| Remuneration, social security and pensions | 62 | €41,839 | €6,484 | -€35,355 | -84.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,834 | €9,877 | +€7,042 | +248.5% |
| Other operating charges | 640/8 | €266 | €2,250 | +€1,984 | +744.7% |
| Non-recurring operating charges | 66A | €110 | €0 | -€110 | -100.0% |
| Gross operating margin | 9900 | €58,735 | €9,090 | -€49,645 | -84.5% |
| Operating profit (loss) | 9901 | €13,686 | -€9,521 | -€23,206 | |
| Financial income | 75/76B | €51 | €190 | +€139 | +271.0% |
| Recurring financial income | 75 | €51 | €190 | +€139 | +271.0% |
| Financial charges | 65/66B | €1,188 | €3,406 | +€2,219 | +186.8% |
| Recurring financial charges | 65 | €1,188 | €3,406 | +€2,219 | +186.8% |
| Profit (loss) for the period before taxes | 9903 | €12,549 | -€12,737 | -€25,287 | |
| Income taxes | 67/77 | €3,544 | €296 | -€3,248 | -91.7% |
| Profit (loss) for the period | 9904 | €9,005 | -€13,033 | -€22,038 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,005 | -€13,033 | -€22,038 |
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 1 October 2026 via checked.be.