LYVIA: 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.
LYVIA
Largest movements
- Cash +€406,709
up €406,709 (+214.9%), from €189,281 to €595,990
mainly Net result for the year (+€304,683) and Investment in fixed assets (net) (+€98,018)
- Tangible fixed assets -€136,307
down €136,307 (-22.9%), from €595,226 to €458,919
of which Land and buildings: -€130,586
- Receivables within one year +€15,135
up €15,135 (+40.4%), from €37,498 to €52,633
of which Trade receivables: +€15,893
- Deferred charges and accrued income -€13,763
down €13,763 (-90.9%), from €15,133 to €1,370
- Reserves +€222,256
up €222,256 (+38.6%), from €576,329 to €798,585
of which Tax-exempt reserves: +€197,256
- Other debts +€80,791
up €80,791 (+529.8%), from €15,249 to €96,041
- Provisions +€65,752
up €65,752 (+314.6%), from €20,900 to €86,652
- Debts after one year -€53,613
down €53,613 (-100.0%), from €53,613 to €0
of which Financial debts: -€52,413
- Current portion of long-term debt -€32,456
down €32,456 (-100.0%), from €32,456 to €0
- Gross operating margin +€279,907
up €279,907 (+105.6%), from €265,111 to €545,018
- Other operating charges +€51,874
up €51,874 (+825.8%), from €6,281 to €58,156
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 | €837,138 | €1,108,913 | +€271,775 | +32.5% |
| Fixed assets | 21/28 | €595,226 | €458,919 | -€136,307 | -22.9% |
| Tangible fixed assets | 22/27 | €595,226 | €458,919 | -€136,307 | -22.9% |
| Land and buildings | 22 | €570,850 | €440,265 | -€130,586 | -22.9% |
| Plant, machinery and equipment | 23 | €3,608 | €2,704 | -€905 | -25.1% |
| Furniture and vehicles | 24 | €17,419 | €12,602 | -€4,816 | -27.6% |
| Other tangible fixed assets | 26 | €3,349 | €3,349 | = | 0.0% |
| Current assets | 29/58 | €241,912 | €649,993 | +€408,081 | +168.7% |
| Amounts receivable within one year | 40/41 | €37,498 | €52,633 | +€15,135 | +40.4% |
| Trade receivables | 40 | €36,740 | €52,633 | +€15,893 | +43.3% |
| Other amounts receivable | 41 | €759 | €0 | -€759 | -100.0% |
| Cash at bank and in hand | 54/58 | €189,281 | €595,990 | +€406,709 | +214.9% |
| Deferred charges and accrued income | 490/1 | €15,133 | €1,370 | -€13,763 | -90.9% |
| Total equity and liabilities | 10/49 | €837,138 | €1,108,913 | +€271,775 | +32.5% |
| Equity | 10/15 | €666,329 | €888,585 | +€222,256 | +33.4% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €576,329 | €798,585 | +€222,256 | +38.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €62,699 | €259,955 | +€197,256 | +314.6% |
| Distributable reserves | 133 | €513,629 | €538,630 | +€25,001 | +4.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €20,900 | €86,652 | +€65,752 | +314.6% |
| Deferred taxes | 168 | €20,900 | €86,652 | +€65,752 | +314.6% |
| Amounts payable | 17/49 | €149,910 | €133,676 | -€16,233 | -10.8% |
| Amounts payable after more than one year | 17 | €53,613 | €0 | -€53,613 | -100.0% |
| Financial debts | 170/4 | €52,413 | €0 | -€52,413 | -100.0% |
| Other amounts payable | 178/9 | €1,200 | €0 | -€1,200 | -100.0% |
| Amounts payable within one year | 42/48 | €95,596 | €133,676 | +€38,080 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €32,456 | €0 | -€32,456 | -100.0% |
| Trade debts | 44 | €29,302 | €18,611 | -€10,691 | -36.5% |
| Suppliers | 440/4 | €29,302 | €18,611 | -€10,691 | -36.5% |
| Taxes, remuneration and social security | 45 | €18,589 | €19,024 | +€436 | +2.3% |
| Taxes | 450/3 | €18,589 | €19,024 | +€436 | +2.3% |
| Other amounts payable | 47/48 | €15,249 | €96,041 | +€80,791 | +529.8% |
| Accrued charges and deferred income | 492/3 | €700 | €0 | -€700 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,415 | €38,288 | -€5,127 | -11.8% |
| Other operating charges | 640/8 | €6,281 | €58,156 | +€51,874 | +825.8% |
| Gross operating margin | 9900 | €265,111 | €545,018 | +€279,907 | +105.6% |
| Operating profit (loss) | 9901 | €215,415 | €448,574 | +€233,159 | +108.2% |
| Financial income | 75/76B | €1,248 | €1,083 | -€165 | -13.2% |
| Recurring financial income | 75 | €1,248 | €1,083 | -€165 | -13.2% |
| Financial charges | 65/66B | €6,939 | €5,702 | -€1,236 | -17.8% |
| Recurring financial charges | 65 | €6,939 | €5,702 | -€1,236 | -17.8% |
| Profit (loss) for the period before taxes | 9903 | €209,724 | €443,955 | +€234,231 | +111.7% |
| Transfer from deferred taxes | 780 | €675 | €1,202 | +€527 | +78.0% |
| Transfer to deferred taxes | 680 | - | €66,953 | +€66,953 | |
| Income taxes | 67/77 | €68,361 | €73,519 | +€5,158 | +7.5% |
| Profit (loss) for the period | 9904 | €142,037 | €304,683 | +€162,646 | +114.5% |
| Transfer from tax-exempt reserves | 789 | €2,025 | €3,605 | +€1,580 | +78.0% |
| Transfer to tax-exempt reserves | 689 | - | €200,860 | +€200,860 | |
| Profit (loss) for the period to be appropriated | 9905 | €144,062 | €107,428 | -€36,634 | -25.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.