LYWCO SERVICES: 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.
LYWCO SERVICES
Largest movements
- Receivables within one year -€19,292
down €19,292 (-95.1%), from €20,285 to €993
of which Trade receivables: -€19,350
- Cash +€1,280
up €1,280 (+5.9%), from €21,634 to €22,914
mainly Receivables within one year (+€19,292) and Depreciation (+€803)
- Tangible fixed assets -€803
down €803 (-50.0%), from €1,607 to €803
- Profit (loss) carried forward -€12,468
new in 2025: -€12,468
- Tax, wage and social debts -€5,700
down €5,700 (-29.5%), from €19,335 to €13,635
- Trade debts -€1,268
down €1,268 (-52.8%), from €2,403 to €1,135
- Other debts +€621
up €621 (+65.4%), from €949 to €1,570
- Gross operating margin -€37,643
down €37,643, from €29,254 to -€8,389
- Taxes -€7,935
no longer reported in 2025 (was €7,935)
- Staff costs +€2,400
up €2,400 (+413.8%), from €580 to €2,980
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 | €43,525 | €24,710 | -€18,815 | -43.2% |
| Fixed assets | 21/28 | €1,607 | €803 | -€803 | -50.0% |
| Tangible fixed assets | 22/27 | €1,607 | €803 | -€803 | -50.0% |
| Plant, machinery and equipment | 23 | €1,607 | €803 | -€803 | -50.0% |
| Current assets | 29/58 | €41,919 | €23,907 | -€18,012 | -43.0% |
| Amounts receivable within one year | 40/41 | €20,285 | €993 | -€19,292 | -95.1% |
| Trade receivables | 40 | €19,350 | - | -€19,350 | |
| Other amounts receivable | 41 | €935 | €993 | +€58 | +6.2% |
| Cash at bank and in hand | 54/58 | €21,634 | €22,914 | +€1,280 | +5.9% |
| Total equity and liabilities | 10/49 | €43,525 | €24,710 | -€18,815 | -43.2% |
| Equity | 10/15 | €20,838 | €8,371 | -€12,468 | -59.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €19,838 | €19,838 | = | 0.0% |
| Distributable reserves | 133 | €19,838 | €19,838 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€12,468 | -€12,468 | |
| Amounts payable | 17/49 | €22,687 | €16,340 | -€6,348 | -28.0% |
| Amounts payable within one year | 42/48 | €22,687 | €16,340 | -€6,348 | -28.0% |
| Trade debts | 44 | €2,403 | €1,135 | -€1,268 | -52.8% |
| Suppliers | 440/4 | €2,403 | €1,135 | -€1,268 | -52.8% |
| Taxes, remuneration and social security | 45 | €19,335 | €13,635 | -€5,700 | -29.5% |
| Taxes | 450/3 | €19,335 | €13,635 | -€5,700 | -29.5% |
| Other amounts payable | 47/48 | €949 | €1,570 | +€621 | +65.4% |
| Remuneration, social security and pensions | 62 | €580 | €2,980 | +€2,400 | +413.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €803 | €803 | = | 0.0% |
| Other operating charges | 640/8 | €63 | €125 | +€62 | +98.1% |
| Gross operating margin | 9900 | €29,254 | -€8,389 | -€37,643 | |
| Operating profit (loss) | 9901 | €27,807 | -€12,298 | -€40,105 | |
| Financial charges | 65/66B | €34 | €170 | +€136 | +402.4% |
| Recurring financial charges | 65 | €34 | €170 | +€136 | +402.4% |
| Profit (loss) for the period before taxes | 9903 | €27,774 | -€12,468 | -€40,241 | |
| Income taxes | 67/77 | €7,935 | - | -€7,935 | |
| Profit (loss) for the period | 9904 | €19,838 | -€12,468 | -€32,306 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,838 | -€12,468 | -€32,306 |
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 10 October 2026 via checked.be.