LYMOEN: 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.
LYMOEN
Largest movements
- Receivables within one year +€501,189
up €501,189 (+114%), from €440,969 to €942,158
of which Other amounts receivable: +€488,484
- Cash -€237,431
down €237,431 (-82.8%), from €286,703 to €49,272
mainly Receivables within one year (-€501,189) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€34,703
down €34,703 (-57.9%), from €59,985 to €25,282
of which Other tangible fixed assets: -€42,439
- Stocks and contracts -€17,391
down €17,391 (-72.8%), from €23,891 to €6,500
- Other debts +€192,657
up €192,657 (+139%), from €138,455 to €331,112
- Tax, wage and social debts -€19,995
down €19,995 (-62.7%), from €31,901 to €11,906
of which Taxes: -€13,291
- Trade debts +€13,648
up €13,648 (+71.1%), from €19,197 to €32,844
- Profit (loss) carried forward +€10,981
up €10,981 (+10.8%), from €101,744 to €112,726
- Accrued charges and deferred income +€10,670
up €10,670 (+158%), from €6,753 to €17,423
- Staff costs -€62,120
down €62,120 (-31.0%), from €200,338 to €138,218
- Gross operating margin -€50,681
down €50,681 (-14.9%), from €339,673 to €288,992
- Taxes -€23,335
down €23,335 (-87.8%), from €26,571 to €3,236
- Financial income -€16,620
down €16,620 (-98.1%), from €16,942 to €322
- Depreciation -€11,192
down €11,192 (-63.2%), from €17,718 to €6,526
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.
Derived cash bridge
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 | €814,533 | €1,023,454 | +€208,921 | +25.6% |
| Fixed assets | 21/28 | €59,985 | €25,282 | -€34,703 | -57.9% |
| Tangible fixed assets | 22/27 | €59,985 | €25,282 | -€34,703 | -57.9% |
| Plant, machinery and equipment | 23 | €13,042 | €9,806 | -€3,236 | -24.8% |
| Furniture and vehicles | 24 | €4,505 | €15,476 | +€10,971 | +244% |
| Other tangible fixed assets | 26 | €42,439 | €0 | -€42,439 | -100.0% |
| Current assets | 29/58 | €754,548 | €998,172 | +€243,624 | +32.3% |
| Stocks and contracts in progress | 3 | €23,891 | €6,500 | -€17,391 | -72.8% |
| Stocks | 30/36 | €23,891 | €6,500 | -€17,391 | -72.8% |
| Amounts receivable within one year | 40/41 | €440,969 | €942,158 | +€501,189 | +114% |
| Trade receivables | 40 | €5,797 | €18,502 | +€12,705 | +219% |
| Other amounts receivable | 41 | €435,172 | €923,656 | +€488,484 | +112% |
| Cash at bank and in hand | 54/58 | €286,703 | €49,272 | -€237,431 | -82.8% |
| Deferred charges and accrued income | 490/1 | €2,985 | €242 | -€2,744 | -91.9% |
| Total equity and liabilities | 10/49 | €814,533 | €1,023,454 | +€208,921 | +25.6% |
| Equity | 10/15 | €615,814 | €626,795 | +€10,981 | +1.8% |
| Contributions | 10/11 | €26,185 | €26,185 | = | 0.0% |
| Reserves | 13 | €487,884 | €487,884 | = | 0.0% |
| Distributable reserves | 133 | €487,884 | €487,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,744 | €112,726 | +€10,981 | +10.8% |
| Amounts payable | 17/49 | €198,719 | €396,659 | +€197,940 | +99.6% |
| Amounts payable within one year | 42/48 | €191,966 | €379,236 | +€187,270 | +97.6% |
| Trade debts | 44 | €19,197 | €32,844 | +€13,648 | +71.1% |
| Suppliers | 440/4 | €19,197 | €32,844 | +€13,648 | +71.1% |
| Advances received on contracts in progress | 46 | €2,413 | €3,373 | +€960 | +39.8% |
| Taxes, remuneration and social security | 45 | €31,901 | €11,906 | -€19,995 | -62.7% |
| Taxes | 450/3 | €15,392 | €2,101 | -€13,291 | -86.3% |
| Remuneration and social security | 454/9 | €16,509 | €9,805 | -€6,705 | -40.6% |
| Other amounts payable | 47/48 | €138,455 | €331,112 | +€192,657 | +139% |
| Accrued charges and deferred income | 492/3 | €6,753 | €17,423 | +€10,670 | +158% |
| Remuneration, social security and pensions | 62 | €200,338 | €138,218 | -€62,120 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,718 | €6,526 | -€11,192 | -63.2% |
| Other operating charges | 640/8 | €6,033 | €6,449 | +€417 | +6.9% |
| Non-recurring operating charges | 66A | - | €52,206 | +€52,206 | |
| Gross operating margin | 9900 | €339,673 | €288,992 | -€50,681 | -14.9% |
| Operating profit (loss) | 9901 | €115,585 | €85,593 | -€29,992 | -25.9% |
| Financial income | 75/76B | €16,942 | €322 | -€16,620 | -98.1% |
| Recurring financial income | 75 | €16,942 | €322 | -€16,620 | -98.1% |
| Financial charges | 65/66B | €11,989 | €21,697 | +€9,708 | +81.0% |
| Recurring financial charges | 65 | €11,989 | €21,697 | +€9,708 | +81.0% |
| Profit (loss) for the period before taxes | 9903 | €120,538 | €64,217 | -€56,321 | -46.7% |
| Income taxes | 67/77 | €26,571 | €3,236 | -€23,335 | -87.8% |
| Profit (loss) for the period | 9904 | €93,967 | €60,981 | -€32,986 | -35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €93,967 | €60,981 | -€32,986 | -35.1% |
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 17 October 2026 via checked.be.