CHEZ LIO: 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.
CHEZ LIO
Largest movements
- Cash +€23,554
up €23,554 (+42.2%), from €55,864 to €79,418
mainly Net result for the year (+€21,683) and Depreciation (+€16,242)
- Tangible fixed assets -€8,483
down €8,483 (-15.1%), from €55,999 to €47,516
of which Plant, machinery and equipment: -€5,122
- Stocks and contracts +€5,133
up €5,133 (+61.8%), from €8,301 to €13,434
- Receivables within one year -€3,054
down €3,054 (-17.3%), from €17,623 to €14,569
of which Other amounts receivable: -€5,112
- Other debts +€15,000
up €15,000 (+375.0%), from €4,000 to €19,000
- Debts after one year -€7,910
down €7,910 (-36.7%), from €21,542 to €13,632
- Trade debts +€3,666
up €3,666 (+78.8%), from €4,652 to €8,318
- Tax, wage and social debts +€3,579
up €3,579 (+34.3%), from €10,438 to €14,017
of which Taxes: +€3,353
- Accrued charges and deferred income +€1,661
up €1,661 (+6642.2%), from €25 to €1,686
- Gross operating margin +€15,241
up €15,241 (+13.4%), from €113,731 to €128,972
- Staff costs +€7,696
up €7,696 (+10.8%), from €70,941 to €78,637
- Taxes +€3,714
up €3,714 (+61.6%), from €6,030 to €9,744
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 | €146,847 | €164,794 | +€17,947 | +12.2% |
| Fixed assets | 21/28 | €59,599 | €51,116 | -€8,483 | -14.2% |
| Tangible fixed assets | 22/27 | €55,999 | €47,516 | -€8,483 | -15.1% |
| Plant, machinery and equipment | 23 | €14,421 | €9,299 | -€5,122 | -35.5% |
| Furniture and vehicles | 24 | €34,878 | €32,458 | -€2,420 | -6.9% |
| Other tangible fixed assets | 26 | €6,700 | €5,759 | -€941 | -14.1% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €87,248 | €113,678 | +€26,430 | +30.3% |
| Stocks and contracts in progress | 3 | €8,301 | €13,434 | +€5,133 | +61.8% |
| Stocks | 30/36 | €8,301 | €13,434 | +€5,133 | +61.8% |
| Amounts receivable within one year | 40/41 | €17,623 | €14,569 | -€3,054 | -17.3% |
| Trade receivables | 40 | €5,429 | €7,487 | +€2,058 | +37.9% |
| Other amounts receivable | 41 | €12,194 | €7,082 | -€5,112 | -41.9% |
| Cash at bank and in hand | 54/58 | €55,864 | €79,418 | +€23,554 | +42.2% |
| Deferred charges and accrued income | 490/1 | €5,460 | €6,256 | +€796 | +14.6% |
| Total equity and liabilities | 10/49 | €146,847 | €164,794 | +€17,947 | +12.2% |
| Equity | 10/15 | €99,595 | €101,278 | +€1,683 | +1.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,000 | €44,500 | +€1,500 | +3.5% |
| Distributable reserves | 133 | €43,000 | €44,500 | +€1,500 | +3.5% |
| Profit (loss) carried forward | 14 | €36,595 | €36,778 | +€183 | +0.5% |
| Amounts payable | 17/49 | €47,252 | €63,516 | +€16,264 | +34.4% |
| Amounts payable after more than one year | 17 | €21,542 | €13,632 | -€7,910 | -36.7% |
| Financial debts | 170/4 | €21,542 | €13,632 | -€7,910 | -36.7% |
| Amounts payable within one year | 42/48 | €25,685 | €48,198 | +€22,513 | +87.7% |
| Current portion of amounts payable after more than one year | 42 | €6,595 | €6,864 | +€269 | +4.1% |
| Trade debts | 44 | €4,652 | €8,318 | +€3,666 | +78.8% |
| Suppliers | 440/4 | €4,652 | €8,318 | +€3,666 | +78.8% |
| Taxes, remuneration and social security | 45 | €10,438 | €14,017 | +€3,579 | +34.3% |
| Taxes | 450/3 | €5,841 | €9,194 | +€3,353 | +57.4% |
| Remuneration and social security | 454/9 | €4,597 | €4,822 | +€225 | +4.9% |
| Other amounts payable | 47/48 | €4,000 | €19,000 | +€15,000 | +375.0% |
| Accrued charges and deferred income | 492/3 | €25 | €1,686 | +€1,661 | +6642.2% |
| Remuneration, social security and pensions | 62 | €70,941 | €78,637 | +€7,696 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,127 | €16,242 | +€1,115 | +7.4% |
| Other operating charges | 640/8 | €2,085 | €1,348 | -€737 | -35.4% |
| Non-recurring operating charges | 66A | €1,620 | - | -€1,620 | |
| Gross operating margin | 9900 | €113,731 | €128,972 | +€15,241 | +13.4% |
| Operating profit (loss) | 9901 | €23,958 | €32,746 | +€8,788 | +36.7% |
| Financial income | 75/76B | €1 | €17 | +€16 | +1624.0% |
| Recurring financial income | 75 | €1 | €17 | +€16 | +1624.0% |
| Financial charges | 65/66B | €2,602 | €1,336 | -€1,266 | -48.7% |
| Recurring financial charges | 65 | €2,602 | €1,336 | -€1,266 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €21,357 | €31,427 | +€10,070 | +47.1% |
| Income taxes | 67/77 | €6,030 | €9,744 | +€3,714 | +61.6% |
| Profit (loss) for the period | 9904 | €15,327 | €21,683 | +€6,356 | +41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,327 | €21,683 | +€6,356 | +41.5% |
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 3 October 2026 via checked.be.