LA LIANE: 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.
LA LIANE
Largest movements
- Tangible fixed assets +€22,156
new in 2025: €22,156
- Cash -€15,807
down €15,807 (-63.1%), from €25,052 to €9,245
mainly Investment in fixed assets (net) (-€29,701) and Contributions, distributions and other (-€15,000)
- Receivables within one year +€14,816
new in 2025: €14,816
- Financial fixed assets +€1,500
new in 2025: €1,500
- Debts after one year +€13,817
new in 2025: €13,817
- Profit (loss) carried forward +€5,767
up €5,767 (+33.6%), from €17,184 to €22,951
- Short-term financial debts +€5,500
new in 2025: €5,500
- Tax, wage and social debts -€2,800
down €2,800 (-53.8%), from €5,200 to €2,400
- Trade debts +€1,098
new in 2025: €1,098
- Depreciation +€6,045
new in 2025: €6,045
- Taxes -€2,818
down €2,818 (-54.2%), from €5,200 to €2,382
- Financial income +€360
new in 2025: €360
- Other operating charges -€306
down €306 (-22.1%), from €1,381 to €1,076
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 | €25,052 | €47,766 | +€22,714 | +90.7% |
| Fixed assets | 21/28 | - | €23,656 | +€23,656 | |
| Tangible fixed assets | 22/27 | - | €22,156 | +€22,156 | |
| Furniture and vehicles | 24 | - | €22,156 | +€22,156 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €25,052 | €24,110 | -€941 | -3.8% |
| Amounts receivable within one year | 40/41 | - | €14,816 | +€14,816 | |
| Other amounts receivable | 41 | - | €14,816 | +€14,816 | |
| Cash at bank and in hand | 54/58 | €25,052 | €9,245 | -€15,807 | -63.1% |
| Deferred charges and accrued income | 490/1 | - | €50 | +€50 | |
| Total equity and liabilities | 10/49 | €25,052 | €47,766 | +€22,714 | +90.7% |
| Equity | 10/15 | €19,184 | €24,951 | +€5,767 | +30.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,184 | €22,951 | +€5,767 | +33.6% |
| Amounts payable | 17/49 | €5,867 | €22,815 | +€16,948 | +288.8% |
| Amounts payable after more than one year | 17 | - | €13,817 | +€13,817 | |
| Financial debts | 170/4 | - | €13,817 | +€13,817 | |
| Amounts payable within one year | 42/48 | €5,867 | €8,998 | +€3,130 | +53.4% |
| Financial debts | 43 | - | €5,500 | +€5,500 | |
| Credit institutions | 430/8 | - | €5,500 | +€5,500 | |
| Trade debts | 44 | - | €1,098 | +€1,098 | |
| Suppliers | 440/4 | - | €1,098 | +€1,098 | |
| Taxes, remuneration and social security | 45 | €5,200 | €2,400 | -€2,800 | -53.8% |
| Taxes | 450/3 | €5,200 | €2,400 | -€2,800 | -53.8% |
| Other amounts payable | 47/48 | €667 | - | -€667 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,045 | +€6,045 | |
| Other operating charges | 640/8 | €1,381 | €1,076 | -€306 | -22.1% |
| Gross operating margin | 9900 | €29,869 | €29,970 | +€101 | +0.3% |
| Operating profit (loss) | 9901 | €28,488 | €22,849 | -€5,639 | -19.8% |
| Financial income | 75/76B | - | €360 | +€360 | |
| Recurring financial income | 75 | - | €360 | +€360 | |
| Financial charges | 65/66B | €104 | €60 | -€44 | -42.0% |
| Recurring financial charges | 65 | €104 | €60 | -€44 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | €28,384 | €23,149 | -€5,236 | -18.4% |
| Income taxes | 67/77 | €5,200 | €2,382 | -€2,818 | -54.2% |
| Profit (loss) for the period | 9904 | €23,184 | €20,767 | -€2,418 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,184 | €20,767 | -€2,418 | -10.4% |
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.