LI BEYROUTH: 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.
LI BEYROUTH
Largest movements
- Tangible fixed assets +€19,705
up €19,705 (+23.2%), from €84,834 to €104,539
of which Plant, machinery and equipment: +€18,000
- Receivables within one year +€8,102
up €8,102 (+269%), from €3,010 to €11,112
- Cash +€1,477
up €1,477 (+43.7%), from €3,376 to €4,853
mainly Other debts (+€53,023) and Tax, wage and social debts (+€10,117)
- Other debts +€53,023
up €53,023 (+71.2%), from €74,452 to €127,475
- Profit (loss) carried forward -€43,238
down €43,238 (-120%), from -€36,005 to -€79,243
- Tax, wage and social debts +€10,117
up €10,117 (+66.5%), from €15,212 to €25,328
of which Remuneration and social security: +€19,123
- Trade debts +€9,381
up €9,381 (+28.1%), from €33,405 to €42,786
- Gross operating margin +€144,608
up €144,608 (+203%), from €71,328 to €215,936
- Staff costs +€128,595
up €128,595 (+131%), from €97,828 to €226,423
- Financial charges +€22,707
up €22,707 (+1,722%), from €1,319 to €24,026
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 | €92,063 | €121,347 | +€29,284 | +31.8% |
| Fixed assets | 21/28 | €84,834 | €104,539 | +€19,705 | +23.2% |
| Tangible fixed assets | 22/27 | €84,834 | €104,539 | +€19,705 | +23.2% |
| Plant, machinery and equipment | 23 | €60,900 | €78,900 | +€18,000 | +29.6% |
| Furniture and vehicles | 24 | €23,934 | €25,639 | +€1,705 | +7.1% |
| Current assets | 29/58 | €7,229 | €16,808 | +€9,579 | +133% |
| Amounts receivable within one year | 40/41 | €3,010 | €11,112 | +€8,102 | +269% |
| Other amounts receivable | 41 | €3,010 | €11,112 | +€8,102 | +269% |
| Cash at bank and in hand | 54/58 | €3,376 | €4,853 | +€1,477 | +43.7% |
| Deferred charges and accrued income | 490/1 | €843 | €843 | = | 0.0% |
| Total equity and liabilities | 10/49 | €92,063 | €121,347 | +€29,284 | +31.8% |
| Equity | 10/15 | -€31,005 | -€74,243 | -€43,238 | -139% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,005 | -€79,243 | -€43,238 | -120% |
| Amounts payable | 17/49 | €123,068 | €195,590 | +€72,521 | +58.9% |
| Amounts payable within one year | 42/48 | €123,068 | €195,590 | +€72,521 | +58.9% |
| Trade debts | 44 | €33,405 | €42,786 | +€9,381 | +28.1% |
| Suppliers | 440/4 | €33,405 | €42,786 | +€9,381 | +28.1% |
| Taxes, remuneration and social security | 45 | €15,212 | €25,328 | +€10,117 | +66.5% |
| Taxes | 450/3 | €9,006 | - | -€9,006 | |
| Remuneration and social security | 454/9 | €6,205 | €25,328 | +€19,123 | +308% |
| Other amounts payable | 47/48 | €74,452 | €127,475 | +€53,023 | +71.2% |
| Remuneration, social security and pensions | 62 | €97,828 | €226,423 | +€128,595 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,984 | €7,906 | +€1,922 | +32.1% |
| Other operating charges | 640/8 | €2,203 | €820 | -€1,383 | -62.8% |
| Gross operating margin | 9900 | €71,328 | €215,936 | +€144,608 | +203% |
| Operating profit (loss) | 9901 | -€34,686 | -€19,212 | +€15,474 | +44.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,319 | €24,026 | +€22,707 | +1,722% |
| Recurring financial charges | 65 | €1,319 | €24,026 | +€22,707 | +1,722% |
| Profit (loss) for the period before taxes | 9903 | -€36,005 | -€43,238 | -€7,233 | -20.1% |
| Profit (loss) for the period | 9904 | -€36,005 | -€43,238 | -€7,233 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,005 | -€43,238 | -€7,233 | -20.1% |
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 17 October 2026 via checked.be.