De Lijm: 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 Lijm
Largest movements
- Tangible fixed assets -€33,270
down €33,270 (-24.3%), from €137,017 to €103,748
of which Leasing and similar rights: -€30,814
- Financial fixed assets +€27,500
up €27,500 (+119.6%), from €23,000 to €50,500
- Receivables within one year +€11,469
up €11,469 (+14.4%), from €79,752 to €91,221
of which Other amounts receivable: +€9,847
- Deferred charges and accrued income +€3,130
up €3,130 (+53.8%), from €5,817 to €8,948
- Reserves +€38,170
up €38,170 (+56.8%), from €67,204 to €105,374
- Debts after one year -€32,513
down €32,513 (-31.6%), from €102,774 to €70,260
- Short-term financial debts +€19,120
new in 2025: €19,120
of which Credit institutions: +€17,420
- Tax, wage and social debts -€10,564
down €10,564 (-29.3%), from €36,049 to €25,485
of which Taxes: -€9,097
- Trade debts -€10,538
down €10,538 (-36.3%), from €29,035 to €18,497
- Gross operating margin -€18,508
down €18,508 (-15.5%), from €119,661 to €101,153
- Taxes -€8,447
down €8,447 (-33.9%), from €24,898 to €16,451
- Depreciation +€5,311
up €5,311 (+19.0%), from €27,959 to €33,270
- Financial charges +€2,685
up €2,685 (+38.7%), from €6,934 to €9,619
- Financial income +€2,685
up €2,685 (+275.2%), from €976 to €3,661
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 | €269,406 | €274,521 | +€5,115 | +1.9% |
| Fixed assets | 21/28 | €160,017 | €154,248 | -€5,770 | -3.6% |
| Tangible fixed assets | 22/27 | €137,017 | €103,748 | -€33,270 | -24.3% |
| Furniture and vehicles | 24 | €6,350 | €4,700 | -€1,650 | -26.0% |
| Leasing and similar rights | 25 | €122,853 | €92,039 | -€30,814 | -25.1% |
| Other tangible fixed assets | 26 | €7,814 | €7,009 | -€806 | -10.3% |
| Financial fixed assets | 28 | €23,000 | €50,500 | +€27,500 | +119.6% |
| Current assets | 29/58 | €109,389 | €120,273 | +€10,885 | +10.0% |
| Amounts receivable after more than one year | 29 | €22,656 | €20,104 | -€2,551 | -11.3% |
| Other amounts receivable | 291 | €22,656 | €20,104 | -€2,551 | -11.3% |
| Amounts receivable within one year | 40/41 | €79,752 | €91,221 | +€11,469 | +14.4% |
| Trade receivables | 40 | €40,006 | €41,627 | +€1,621 | +4.1% |
| Other amounts receivable | 41 | €39,746 | €49,594 | +€9,847 | +24.8% |
| Cash at bank and in hand | 54/58 | €1,163 | €0 | -€1,163 | -100.0% |
| Deferred charges and accrued income | 490/1 | €5,817 | €8,948 | +€3,130 | +53.8% |
| Total equity and liabilities | 10/49 | €269,406 | €274,521 | +€5,115 | +1.9% |
| Equity | 10/15 | €67,704 | €105,874 | +€38,170 | +56.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €67,204 | €105,374 | +€38,170 | +56.8% |
| Distributable reserves | 133 | €67,204 | €105,374 | +€38,170 | +56.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €201,702 | €168,647 | -€33,056 | -16.4% |
| Amounts payable after more than one year | 17 | €102,774 | €70,260 | -€32,513 | -31.6% |
| Financial debts | 170/4 | €102,774 | €70,260 | -€32,513 | -31.6% |
| Amounts payable within one year | 42/48 | €98,867 | €98,270 | -€598 | -0.6% |
| Current portion of amounts payable after more than one year | 42 | €31,129 | €32,513 | +€1,385 | +4.4% |
| Financial debts | 43 | - | €19,120 | +€19,120 | |
| Credit institutions | 430/8 | - | €17,420 | +€17,420 | |
| Other loans | 439 | - | €1,699 | +€1,699 | |
| Trade debts | 44 | €29,035 | €18,497 | -€10,538 | -36.3% |
| Suppliers | 440/4 | €29,035 | €18,497 | -€10,538 | -36.3% |
| Taxes, remuneration and social security | 45 | €36,049 | €25,485 | -€10,564 | -29.3% |
| Taxes | 450/3 | €31,122 | €22,025 | -€9,097 | -29.2% |
| Remuneration and social security | 454/9 | €4,926 | €3,459 | -€1,467 | -29.8% |
| Other amounts payable | 47/48 | €2,655 | €2,655 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €61 | €117 | +€55 | +90.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,959 | €33,270 | +€5,311 | +19.0% |
| Other operating charges | 640/8 | €5,313 | €7,304 | +€1,990 | +37.5% |
| Gross operating margin | 9900 | €119,661 | €101,153 | -€18,508 | -15.5% |
| Operating profit (loss) | 9901 | €86,389 | €60,580 | -€25,809 | -29.9% |
| Financial income | 75/76B | €976 | €3,661 | +€2,685 | +275.2% |
| Recurring financial income | 75 | €976 | €3,661 | +€2,685 | +275.2% |
| Financial charges | 65/66B | €6,934 | €9,619 | +€2,685 | +38.7% |
| Recurring financial charges | 65 | €6,934 | €9,619 | +€2,685 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €80,431 | €54,621 | -€25,810 | -32.1% |
| Income taxes | 67/77 | €24,898 | €16,451 | -€8,447 | -33.9% |
| Profit (loss) for the period | 9904 | €55,532 | €38,170 | -€17,362 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €55,532 | €38,170 | -€17,362 | -31.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.