De Heren van Liedekerke: what changed
What changed
De Heren van Liedekerke
NACE 56.301, Cafés and bars
filed annual accounts (NBB)
Net result for the year
-€27,407
2024 · -€40,376+€12,969
Equity
€228,284
2024 · €255,691-€27,407
Cash
€640
2024 · €2,431-€1,792
Balance sheet total
€287,775
2024 · €329,878-€42,103
Largest movements
Assets
- Tangible fixed assets -€30,989
down €30,989 (-19.8%), from €156,556 to €125,566
- Stocks and contracts -€13,748
down €13,748 (-13.4%), from €102,861 to €89,113
- Receivables within one year +€4,491
up €4,491 (+32.8%), from €13,682 to €18,173
of which Other amounts receivable: +€4,568
Equity and liabilities
- Profit (loss) carried forward -€27,407
down €27,407 (-45.0%), from €60,960 to €33,553
- Current portion of long-term debt -€9,976
no longer reported in 2025 (was €9,976)
- Trade debts -€5,171
down €5,171 (-43.1%), from €12,008 to €6,838
Income statement
- Gross operating margin +€10,835
up €10,835 (+4.9%), from €223,177 to €234,011
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€40,376
Gross operating margin
+€10,835
Staff costs
-€286
Depreciation
-€1,003
Other operating charges
+€1,089
Financial income
+€2,241
Financial charges
+€101
Taxes
-€7
Result 2025
-€27,407
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€9,548
Investment
-€1,364
Financing
-€9,976
Cash 2024
€2,431
From operations (derived)
+€9,548
Net result for the year
-€27,407
Depreciation
+€32,403
Stocks and contracts
+€13,748
Receivables within one year
-€4,491
Deferred charges and accrued income
+€15
Trade debts
-€5,171
Tax, wage and social debts
+€696
Other debts
-€245
Investment (derived)
-€1,364
Investment in fixed assets (net)
-€1,364
Financing
-€9,976
Current portion of long-term debt
-€9,976
Cash 2025
€640
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €329,878 | €287,775 | -€42,103 | -12.8% |
| Fixed assets | 21/28 | €156,606 | €125,566 | -€31,039 | -19.8% |
| Tangible fixed assets | 22/27 | €156,556 | €125,566 | -€30,989 | -19.8% |
| Land and buildings | 22 | €102,698 | €94,269 | -€8,429 | -8.2% |
| Plant, machinery and equipment | 23 | €19,335 | €11,617 | -€7,718 | -39.9% |
| Furniture and vehicles | 24 | €34,522 | €19,680 | -€14,843 | -43.0% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €173,273 | €162,209 | -€11,063 | -6.4% |
| Stocks and contracts in progress | 3 | €102,861 | €89,113 | -€13,748 | -13.4% |
| Stocks | 30/36 | €102,861 | €89,113 | -€13,748 | -13.4% |
| Amounts receivable within one year | 40/41 | €13,682 | €18,173 | +€4,491 | +32.8% |
| Trade receivables | 40 | €2,884 | €2,807 | -€77 | -2.7% |
| Other amounts receivable | 41 | €10,798 | €15,366 | +€4,568 | +42.3% |
| Current investments | 50/53 | €49,643 | €49,643 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,431 | €640 | -€1,792 | -73.7% |
| Deferred charges and accrued income | 490/1 | €4,655 | €4,641 | -€15 | -0.3% |
| Total equity and liabilities | 10/49 | €329,878 | €287,775 | -€42,103 | -12.8% |
| Equity | 10/15 | €255,691 | €228,284 | -€27,407 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €176,131 | €176,131 | = | 0.0% |
| Distributable reserves | 133 | €176,131 | €176,131 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,960 | €33,553 | -€27,407 | -45.0% |
| Amounts payable | 17/49 | €74,187 | €59,491 | -€14,696 | -19.8% |
| Amounts payable within one year | 42/48 | €71,887 | €57,191 | -€14,696 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €9,976 | - | -€9,976 | |
| Trade debts | 44 | €12,008 | €6,838 | -€5,171 | -43.1% |
| Suppliers | 440/4 | €12,008 | €6,838 | -€5,171 | -43.1% |
| Taxes, remuneration and social security | 45 | €38,283 | €38,979 | +€696 | +1.8% |
| Taxes | 450/3 | €16,958 | €16,722 | -€236 | -1.4% |
| Remuneration and social security | 454/9 | €21,325 | €22,257 | +€932 | +4.4% |
| Other amounts payable | 47/48 | €11,619 | €11,374 | -€245 | -2.1% |
| Accrued charges and deferred income | 492/3 | €2,300 | €2,300 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €226,702 | €226,987 | +€286 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,400 | €32,403 | +€1,003 | +3.2% |
| Other operating charges | 640/8 | €6,816 | €5,728 | -€1,089 | -16.0% |
| Gross operating margin | 9900 | €223,177 | €234,011 | +€10,835 | +4.9% |
| Operating profit (loss) | 9901 | -€41,742 | -€31,107 | +€10,635 | +25.5% |
| Financial income | 75/76B | €2,023 | €4,264 | +€2,241 | +111% |
| Recurring financial income | 75 | €2,023 | €4,264 | +€2,241 | +111% |
| Financial charges | 65/66B | €221 | €120 | -€101 | -45.6% |
| Recurring financial charges | 65 | €221 | €120 | -€101 | -45.6% |
| Profit (loss) for the period before taxes | 9903 | -€39,940 | -€26,963 | +€12,977 | +32.5% |
| Income taxes | 67/77 | €436 | €444 | +€7 | +1.7% |
| Profit (loss) for the period | 9904 | -€40,376 | -€27,407 | +€12,969 | +32.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,376 | -€27,407 | +€12,969 | +32.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.