DR LALIEU: what changed
Two financial 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.
DR LALIEU
Largest movements
- Receivables within one year -€131,426
down €131,426 (-88.4%), from €148,591 to €17,165
- Cash +€50,370
up €50,370 (+33.2%), from €151,556 to €201,926
mainly Receivables within one year (+€131,426) and Net result for the year (+€109,198)
- Tangible fixed assets +€43,231
up €43,231 (+2,704%), from €1,599 to €44,830
- Deferred charges and accrued income -€19,795
no longer reported in 2025 (was €19,795)
- Other debts -€45,500
down €45,500 (-30.9%), from €147,050 to €101,550
- Profit (loss) carried forward -€10,802
down €10,802 (-7.6%), from €141,841 to €131,039
- Gross operating margin -€69,678
down €69,678 (-31.9%), from €218,239 to €148,561
- Taxes -€56,425
down €56,425 (-59.5%), from €94,780 to €38,356
- Financial income -€4,541
no longer reported in 2025 (was €4,541)
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.
Derived cash bridge
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 | €321,541 | €263,921 | -€57,619 | -17.9% |
| Fixed assets | 21/28 | €1,599 | €44,830 | +€43,231 | +2,704% |
| Tangible fixed assets | 22/27 | €1,599 | €44,830 | +€43,231 | +2,704% |
| Furniture and vehicles | 24 | €1,599 | €44,830 | +€43,231 | +2,704% |
| Current assets | 29/58 | €319,942 | €219,092 | -€100,850 | -31.5% |
| Amounts receivable within one year | 40/41 | €148,591 | €17,165 | -€131,426 | -88.4% |
| Other amounts receivable | 41 | €148,591 | €17,165 | -€131,426 | -88.4% |
| Cash at bank and in hand | 54/58 | €151,556 | €201,926 | +€50,370 | +33.2% |
| Deferred charges and accrued income | 490/1 | €19,795 | - | -€19,795 | |
| Total equity and liabilities | 10/49 | €321,541 | €263,921 | -€57,619 | -17.9% |
| Equity | 10/15 | €144,041 | €133,239 | -€10,802 | -7.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,841 | €131,039 | -€10,802 | -7.6% |
| Amounts payable | 17/49 | €177,500 | €130,682 | -€46,818 | -26.4% |
| Amounts payable within one year | 42/48 | €177,500 | €130,682 | -€46,818 | -26.4% |
| Trade debts | 44 | - | €1,132 | +€1,132 | |
| Suppliers | 440/4 | - | €1,132 | +€1,132 | |
| Taxes, remuneration and social security | 45 | €30,450 | €28,000 | -€2,450 | -8.0% |
| Taxes | 450/3 | €30,450 | €28,000 | -€2,450 | -8.0% |
| Other amounts payable | 47/48 | €147,050 | €101,550 | -€45,500 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44 | €599 | +€555 | +1,271% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €218,239 | €148,561 | -€69,678 | -31.9% |
| Operating profit (loss) | 9901 | €217,808 | €147,562 | -€70,246 | -32.3% |
| Financial income | 75/76B | €4,541 | - | -€4,541 | |
| Recurring financial income | 75 | €4,541 | - | -€4,541 | |
| Financial charges | 65/66B | €95 | €9 | -€86 | -91.0% |
| Recurring financial charges | 65 | €95 | €9 | -€86 | -91.0% |
| Profit (loss) for the period before taxes | 9903 | €222,255 | €147,554 | -€74,701 | -33.6% |
| Income taxes | 67/77 | €94,780 | €38,356 | -€56,425 | -59.5% |
| Profit (loss) for the period | 9904 | €127,474 | €109,198 | -€18,276 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €127,474 | €109,198 | -€18,276 | -14.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.