AB Liré: 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.
AB Liré
Largest movements
- Financial fixed assets +€1.3m
new in 2022: €1.3m
- Current assets -€106,934
down €106,934 (-36.2%), from €294,997 to €188,063
of which Cash: -€105,132
- Debts after one year +€568,166
new in 2022: €568,166
- Debts within one year +€415,186
up €415,186 (+677%), from €61,305 to €476,491
of which Other debts: +€364,865
- Reserves +€164,955
up €164,955 (+49.1%), from €335,789 to €500,744
- Gross operating margin +€109,736
up €109,736 (+74.1%), from €148,106 to €257,842
- Taxes +€39,691
up €39,691 (+103%), from €38,495 to €78,186
- Financial charges +€3,524
new in 2022: €3,524
From the 2021 result to the 2022 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €397,095 | €1,548,836 | +€1.2m | +290% |
| Fixed assets | 21/28 | €102,099 | €1,360,773 | +€1.3m | +1,233% |
| Tangible fixed assets | 22/27 | €102,099 | €92,607 | -€9,491 | -9.3% |
| Furniture and vehicles | 24 | - | €14,655 | +€14,655 | |
| Other tangible fixed assets | 26 | - | €77,952 | +€77,952 | |
| Financial fixed assets | 28 | - | €1,268,166 | +€1.3m | |
| Current assets | 29/58 | €294,997 | €188,063 | -€106,934 | -36.2% |
| Amounts receivable within one year | 40/41 | €22,393 | €20,570 | -€1,823 | -8.1% |
| Trade receivables | 40 | - | €20,570 | +€20,570 | |
| Cash at bank and in hand | 54/58 | €271,913 | €166,782 | -€105,132 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €711 | +€711 | |
| Total equity and liabilities | 10/49 | €397,095 | €1,548,836 | +€1.2m | +290% |
| Equity | 10/15 | €335,790 | €500,745 | +€164,955 | +49.1% |
| Contributions | 10/11 | - | €1 | +€1 | |
| Reserves | 13 | €335,789 | €500,744 | +€164,955 | +49.1% |
| Distributable reserves | 133 | - | €500,744 | +€500,744 | |
| Amounts payable | 17/49 | €61,305 | €1,048,091 | +€986,786 | +1,610% |
| Amounts payable after more than one year | 17 | - | €568,166 | +€568,166 | |
| Financial debts | 170/4 | - | €568,166 | +€568,166 | |
| Amounts payable within one year | 42/48 | €61,305 | €476,491 | +€415,186 | +677% |
| Trade debts | 44 | €5,810 | €16,698 | +€10,888 | +187% |
| Suppliers | 440/4 | - | €16,698 | +€16,698 | |
| Taxes, remuneration and social security | 45 | - | €94,928 | +€94,928 | |
| Taxes | 450/3 | - | €94,928 | +€94,928 | |
| Other amounts payable | 47/48 | - | €364,865 | +€364,865 | |
| Accrued charges and deferred income | 492/3 | - | €3,433 | +€3,433 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,130 | €9,491 | +€2,361 | +33.1% |
| Other operating charges | 640/8 | - | €972 | +€972 | |
| Gross operating margin | 9900 | €148,106 | €257,842 | +€109,736 | +74.1% |
| Operating profit (loss) | 9901 | €140,456 | €247,378 | +€106,922 | +76.1% |
| Financial income | 75/76B | - | €86 | +€86 | |
| Recurring financial income | 75 | - | €86 | +€86 | |
| Financial charges | 65/66B | - | €3,524 | +€3,524 | |
| Recurring financial charges | 65 | €887 | €3,524 | +€2,637 | +297% |
| Profit (loss) for the period before taxes | 9903 | €139,569 | €243,941 | +€104,372 | +74.8% |
| Income taxes | 67/77 | €38,495 | €78,186 | +€39,691 | +103% |
| Profit (loss) for the period | 9904 | €101,074 | €165,755 | +€64,681 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,074 | €165,755 | +€64,681 | +64.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2021 and 30 September 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.