DR. LIEN DEBEL: 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.
DR. LIEN DEBEL
Largest movements
- Cash +€72,074
up €72,074 (+103.8%), from €69,451 to €141,525
mainly Net result for the year (+€63,139) and Depreciation (+€9,464)
- Tangible fixed assets -€7,930
down €7,930 (-21.3%), from €37,260 to €29,330
of which Furniture and vehicles: -€8,316
- Reserves +€63,139
up €63,139 (+118.5%), from €53,290 to €116,428
- Tax, wage and social debts +€9,238
up €9,238 (+84.7%), from €10,903 to €20,141
of which Taxes: +€9,220
- Debts after one year -€8,213
down €8,213 (-29.3%), from €28,026 to €19,813
- Gross operating margin +€52,209
up €52,209 (+132.4%), from €39,427 to €91,635
- Taxes +€10,010
up €10,010 (+141.1%), from €7,094 to €17,104
- Depreciation +€2,621
up €2,621 (+38.3%), from €6,843 to €9,464
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 | €109,438 | €173,512 | +€64,074 | +58.5% |
| Fixed assets | 21/28 | €37,260 | €29,330 | -€7,930 | -21.3% |
| Tangible fixed assets | 22/27 | €37,260 | €29,330 | -€7,930 | -21.3% |
| Plant, machinery and equipment | 23 | €2,112 | €1,270 | -€842 | -39.8% |
| Furniture and vehicles | 24 | €35,149 | €26,833 | -€8,316 | -23.7% |
| Other tangible fixed assets | 26 | - | €1,227 | +€1,227 | |
| Current assets | 29/58 | €72,178 | €144,182 | +€72,004 | +99.8% |
| Cash at bank and in hand | 54/58 | €69,451 | €141,525 | +€72,074 | +103.8% |
| Deferred charges and accrued income | 490/1 | €2,727 | €2,657 | -€70 | -2.6% |
| Total equity and liabilities | 10/49 | €109,438 | €173,512 | +€64,074 | +58.5% |
| Equity | 10/15 | €58,290 | €121,428 | +€63,139 | +108.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,290 | €116,428 | +€63,139 | +118.5% |
| Distributable reserves | 133 | €53,290 | €116,428 | +€63,139 | +118.5% |
| Amounts payable | 17/49 | €51,149 | €52,083 | +€935 | +1.8% |
| Amounts payable after more than one year | 17 | €28,026 | €19,813 | -€8,213 | -29.3% |
| Financial debts | 170/4 | €28,026 | €19,813 | -€8,213 | -29.3% |
| Amounts payable within one year | 42/48 | €21,479 | €30,556 | +€9,077 | +42.3% |
| Current portion of amounts payable after more than one year | 42 | €7,869 | €8,213 | +€344 | +4.4% |
| Trade debts | 44 | €27 | €779 | +€752 | +2790.7% |
| Suppliers | 440/4 | €27 | €779 | +€752 | +2790.7% |
| Taxes, remuneration and social security | 45 | €10,903 | €20,141 | +€9,238 | +84.7% |
| Taxes | 450/3 | €7,945 | €17,165 | +€9,220 | +116.0% |
| Remuneration and social security | 454/9 | €2,958 | €2,976 | +€18 | +0.6% |
| Other amounts payable | 47/48 | €2,680 | €1,423 | -€1,257 | -46.9% |
| Accrued charges and deferred income | 492/3 | €1,643 | €1,714 | +€71 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,843 | €9,464 | +€2,621 | +38.3% |
| Other operating charges | 640/8 | €177 | €189 | +€12 | +6.8% |
| Gross operating margin | 9900 | €39,427 | €91,635 | +€52,209 | +132.4% |
| Operating profit (loss) | 9901 | €32,408 | €81,983 | +€49,575 | +153.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,766 | €1,740 | -€26 | -1.5% |
| Recurring financial charges | 65 | €1,766 | €1,740 | -€26 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €30,642 | €80,243 | +€49,601 | +161.9% |
| Income taxes | 67/77 | €7,094 | €17,104 | +€10,010 | +141.1% |
| Profit (loss) for the period | 9904 | €23,548 | €63,139 | +€39,591 | +168.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,548 | €63,139 | +€39,591 | +168.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.