DA LIDIA: 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.
DA LIDIA
Largest movements
- Receivables within one year -€8,683
down €8,683 (-8.8%), from €98,335 to €89,652
- Cash +€7,196
up €7,196 (+1571.1%), from €458 to €7,654
mainly Receivables within one year (+€8,683) and Depreciation (+€1,870)
- Tangible fixed assets -€1,870
down €1,870 (-4.7%), from €39,791 to €37,922
- Tax, wage and social debts -€2,560
down €2,560 (-55.8%), from €4,589 to €2,029
- Trade debts -€2,238
down €2,238 (-48.8%), from €4,588 to €2,350
- Reserves +€1,442
up €1,442 (+4.8%), from €29,990 to €31,432
of which Distributable reserves: +€1,442
- Depreciation +€1,870
up €1,870, from €0 to €1,870
- Gross operating margin -€1,494
down €1,494 (-12.2%), from €12,225 to €10,731
- Taxes -€979
down €979 (-65.1%), from €1,504 to €525
- Other operating charges +€189
up €189 (+2.8%), from €6,661 to €6,850
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 | €139,167 | €135,811 | -€3,356 | -2.4% |
| Fixed assets | 21/28 | €40,374 | €38,505 | -€1,870 | -4.6% |
| Tangible fixed assets | 22/27 | €39,791 | €37,922 | -€1,870 | -4.7% |
| Land and buildings | 22 | €39,791 | €37,922 | -€1,870 | -4.7% |
| Financial fixed assets | 28 | €583 | €583 | = | 0.0% |
| Current assets | 29/58 | €98,793 | €97,307 | -€1,487 | -1.5% |
| Amounts receivable within one year | 40/41 | €98,335 | €89,652 | -€8,683 | -8.8% |
| Other amounts receivable | 41 | €98,335 | €89,652 | -€8,683 | -8.8% |
| Cash at bank and in hand | 54/58 | €458 | €7,654 | +€7,196 | +1571.1% |
| Total equity and liabilities | 10/49 | €139,167 | €135,811 | -€3,356 | -2.4% |
| Equity | 10/15 | €129,990 | €131,432 | +€1,442 | +1.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €29,990 | €31,432 | +€1,442 | +4.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €19,990 | €21,432 | +€1,442 | +7.2% |
| Amounts payable | 17/49 | €9,177 | €4,380 | -€4,798 | -52.3% |
| Amounts payable within one year | 42/48 | €9,177 | €4,380 | -€4,798 | -52.3% |
| Trade debts | 44 | €4,588 | €2,350 | -€2,238 | -48.8% |
| Suppliers | 440/4 | €4,588 | €2,350 | -€2,238 | -48.8% |
| Taxes, remuneration and social security | 45 | €4,589 | €2,029 | -€2,560 | -55.8% |
| Taxes | 450/3 | €4,589 | €2,029 | -€2,560 | -55.8% |
| Non-recurring operating income | 76A | €668 | €632 | -€35 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €1,870 | +€1,870 | |
| Other operating charges | 640/8 | €6,661 | €6,850 | +€189 | +2.8% |
| Gross operating margin | 9900 | €12,225 | €10,731 | -€1,494 | -12.2% |
| Operating profit (loss) | 9901 | €5,564 | €2,012 | -€3,552 | -63.8% |
| Financial charges | 65/66B | €44 | €45 | +€2 | +3.6% |
| Recurring financial charges | 65 | €44 | €45 | +€2 | +3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,521 | €1,967 | -€3,554 | -64.4% |
| Income taxes | 67/77 | €1,504 | €525 | -€979 | -65.1% |
| Profit (loss) for the period | 9904 | €4,016 | €1,442 | -€2,574 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,016 | €1,442 | -€2,574 | -64.1% |
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 29 September 2026 via checked.be.