DE LIER: 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.
DE LIER
Largest movements
- Cash +€6,996
up €6,996 (+1035.7%), from €676 to €7,672
mainly Net result for the year (+€6,929) and Depreciation (+€3,476)
- Tangible fixed assets -€2,946
down €2,946 (-5.5%), from €53,518 to €50,572
- Receivables within one year +€2,621
up €2,621 (+22.7%), from €11,535 to €14,156
- Reserves +€5,765
up €5,765 (+19.2%), from €30,064 to €35,829
- Profit (loss) carried forward +€1,164
up €1,164 (+20.2%), from €5,765 to €6,929
- Gross operating margin +€1,897
up €1,897 (+14.1%), from €13,450 to €15,347
- Depreciation +€398
up €398 (+12.9%), from €3,078 to €3,476
- Taxes +€363
up €363 (+16.8%), from €2,159 to €2,522
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 | €66,644 | €73,361 | +€6,717 | +10.1% |
| Fixed assets | 21/28 | €53,518 | €50,572 | -€2,946 | -5.5% |
| Tangible fixed assets | 22/27 | €53,518 | €50,572 | -€2,946 | -5.5% |
| Land and buildings | 22 | €53,518 | €50,572 | -€2,946 | -5.5% |
| Current assets | 29/58 | €13,126 | €22,788 | +€9,663 | +73.6% |
| Amounts receivable within one year | 40/41 | €11,535 | €14,156 | +€2,621 | +22.7% |
| Other amounts receivable | 41 | €11,535 | €14,156 | +€2,621 | +22.7% |
| Cash at bank and in hand | 54/58 | €676 | €7,672 | +€6,996 | +1035.7% |
| Deferred charges and accrued income | 490/1 | €916 | €961 | +€45 | +4.9% |
| Total equity and liabilities | 10/49 | €66,644 | €73,361 | +€6,717 | +10.1% |
| Equity | 10/15 | €63,329 | €70,258 | +€6,929 | +10.9% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €30,064 | €35,829 | +€5,765 | +19.2% |
| Distributable reserves | 133 | €30,064 | €35,829 | +€5,765 | +19.2% |
| Profit (loss) carried forward | 14 | €5,765 | €6,929 | +€1,164 | +20.2% |
| Amounts payable | 17/49 | €3,315 | €3,103 | -€213 | -6.4% |
| Amounts payable within one year | 42/48 | €3,281 | €3,050 | -€231 | -7.0% |
| Trade debts | 44 | €1,124 | €530 | -€594 | -52.9% |
| Suppliers | 440/4 | €1,124 | €530 | -€594 | -52.9% |
| Taxes, remuneration and social security | 45 | €2,157 | €2,520 | +€363 | +16.9% |
| Taxes | 450/3 | €2,157 | €2,520 | +€363 | +16.9% |
| Accrued charges and deferred income | 492/3 | €34 | €53 | +€18 | +52.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,078 | €3,476 | +€398 | +12.9% |
| Other operating charges | 640/8 | €2,175 | €2,233 | +€58 | +2.7% |
| Gross operating margin | 9900 | €13,450 | €15,347 | +€1,897 | +14.1% |
| Operating profit (loss) | 9901 | €8,197 | €9,638 | +€1,441 | +17.6% |
| Financial income | 75/76B | €8 | €25 | +€17 | +226.5% |
| Recurring financial income | 75 | €8 | €25 | +€17 | +226.5% |
| Financial charges | 65/66B | €281 | €212 | -€69 | -24.5% |
| Recurring financial charges | 65 | €281 | €212 | -€69 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €7,924 | €9,451 | +€1,528 | +19.3% |
| Income taxes | 67/77 | €2,159 | €2,522 | +€363 | +16.8% |
| Profit (loss) for the period | 9904 | €5,765 | €6,929 | +€1,164 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,765 | €6,929 | +€1,164 | +20.2% |
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 1 October 2026 via checked.be.