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 -€63,337
down €63,337 (-44.7%), from €141,609 to €78,272
mainly Contributions, distributions and other (-€164,401) and Tax, wage and social debts (-€7,757)
- Tangible fixed assets -€17,594
down €17,594 (-70.5%), from €24,965 to €7,371
- Receivables within one year +€4,326
up €4,326 (+18.3%), from €23,607 to €27,933
of which Trade receivables: +€4,563
- Reserves -€68,821
down €68,821 (-41.9%), from €164,401 to €95,580
- Tax, wage and social debts -€7,757
down €7,757 (-49.4%), from €15,690 to €7,933
- Gross operating margin +€61,338
up €61,338 (+76.7%), from €79,954 to €141,292
- Taxes +€14,519
up €14,519 (+117.2%), from €12,392 to €26,911
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 | €190,497 | €113,892 | -€76,605 | -40.2% |
| Fixed assets | 21/28 | €25,281 | €7,687 | -€17,594 | -69.6% |
| Tangible fixed assets | 22/27 | €24,965 | €7,371 | -€17,594 | -70.5% |
| Furniture and vehicles | 24 | €24,965 | €7,371 | -€17,594 | -70.5% |
| Financial fixed assets | 28 | €316 | €316 | = | 0.0% |
| Current assets | 29/58 | €165,216 | €106,205 | -€59,011 | -35.7% |
| Amounts receivable within one year | 40/41 | €23,607 | €27,933 | +€4,326 | +18.3% |
| Trade receivables | 40 | €22,837 | €27,400 | +€4,563 | +20.0% |
| Other amounts receivable | 41 | €770 | €533 | -€237 | -30.8% |
| Cash at bank and in hand | 54/58 | €141,609 | €78,272 | -€63,337 | -44.7% |
| Total equity and liabilities | 10/49 | €190,497 | €113,892 | -€76,605 | -40.2% |
| Equity | 10/15 | €174,401 | €105,580 | -€68,821 | -39.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €164,401 | €95,580 | -€68,821 | -41.9% |
| Distributable reserves | 133 | €164,401 | €95,580 | -€68,821 | -41.9% |
| Amounts payable | 17/49 | €16,096 | €8,312 | -€7,784 | -48.4% |
| Amounts payable within one year | 42/48 | €16,096 | €8,312 | -€7,784 | -48.4% |
| Trade debts | 44 | €406 | €379 | -€27 | -6.7% |
| Suppliers | 440/4 | €406 | €379 | -€27 | -6.7% |
| Taxes, remuneration and social security | 45 | €15,690 | €7,933 | -€7,757 | -49.4% |
| Taxes | 450/3 | €15,690 | €7,933 | -€7,757 | -49.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,593 | €17,594 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,983 | €1,137 | -€846 | -42.7% |
| Gross operating margin | 9900 | €79,954 | €141,292 | +€61,338 | +76.7% |
| Operating profit (loss) | 9901 | €60,378 | €122,561 | +€62,183 | +103.0% |
| Financial charges | 65/66B | €74 | €70 | -€4 | -5.4% |
| Recurring financial charges | 65 | €74 | €70 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €60,304 | €122,491 | +€62,187 | +103.1% |
| Income taxes | 67/77 | €12,392 | €26,911 | +€14,519 | +117.2% |
| Profit (loss) for the period | 9904 | €47,912 | €95,580 | +€47,668 | +99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,912 | €95,580 | +€47,668 | +99.5% |
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 2 October 2026 via checked.be.