LI COMPTAFISC: 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.
LI COMPTAFISC
Largest movements
- Cash +€61,054
up €61,054 (+76.9%), from €79,437 to €140,492
mainly Net result for the year (+€67,891) and Current investments (+€50,000)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Deferred charges and accrued income +€14,218
up €14,218 (+93.1%), from €15,277 to €29,495
- Receivables within one year -€11,750
down €11,750 (-20.5%), from €57,356 to €45,607
of which Other amounts receivable: -€5,952
- Tangible fixed assets -€10,717
down €10,717 (-75.4%), from €14,220 to €3,503
of which Leasing and similar rights: -€11,585
- Tax, wage and social debts -€19,421
down €19,421 (-36.0%), from €53,938 to €34,517
of which Taxes: -€19,548
- Other debts +€18,209
up €18,209 (+307.9%), from €5,914 to €24,123
- Profit (loss) carried forward +€14,191
up €14,191 (+10.1%), from €139,968 to €154,159
- Current portion of long-term debt -€7,392
no longer reported in 2025 (was €7,392)
- Trade debts -€2,780
down €2,780 (-33.6%), from €8,278 to €5,497
- Gross operating margin -€62,124
down €62,124 (-31.7%), from €196,104 to €133,980
- Staff costs -€31,289
down €31,289 (-45.6%), from €68,611 to €37,322
- Depreciation -€7,837
down €7,837 (-86.4%), from €9,076 to €1,238
- Financial charges +€5,557
up €5,557 (+531.2%), from €1,046 to €6,603
of which Non-recurring financial charges: +€4,291
- Taxes -€3,511
down €3,511 (-14.6%), from €24,025 to €20,514
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 | €220,640 | €223,446 | +€2,806 | +1.3% |
| Fixed assets | 21/28 | €18,570 | €7,853 | -€10,717 | -57.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €14,220 | €3,503 | -€10,717 | -75.4% |
| Plant, machinery and equipment | 23 | - | €1,891 | +€1,891 | |
| Furniture and vehicles | 24 | €2,635 | €1,612 | -€1,023 | -38.8% |
| Leasing and similar rights | 25 | €11,585 | - | -€11,585 | |
| Financial fixed assets | 28 | €4,350 | €4,350 | = | 0.0% |
| Current assets | 29/58 | €202,070 | €215,593 | +€13,523 | +6.7% |
| Amounts receivable within one year | 40/41 | €57,356 | €45,607 | -€11,750 | -20.5% |
| Trade receivables | 40 | €51,404 | €45,607 | -€5,797 | -11.3% |
| Other amounts receivable | 41 | €5,952 | - | -€5,952 | |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €79,437 | €140,492 | +€61,054 | +76.9% |
| Deferred charges and accrued income | 490/1 | €15,277 | €29,495 | +€14,218 | +93.1% |
| Total equity and liabilities | 10/49 | €220,640 | €223,446 | +€2,806 | +1.3% |
| Equity | 10/15 | €144,968 | €159,159 | +€14,191 | +9.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €139,968 | €154,159 | +€14,191 | +10.1% |
| Amounts payable | 17/49 | €75,672 | €64,287 | -€11,385 | -15.0% |
| Amounts payable within one year | 42/48 | €75,522 | €64,137 | -€11,385 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €7,392 | - | -€7,392 | |
| Trade debts | 44 | €8,278 | €5,497 | -€2,780 | -33.6% |
| Suppliers | 440/4 | €8,278 | €5,497 | -€2,780 | -33.6% |
| Taxes, remuneration and social security | 45 | €53,938 | €34,517 | -€19,421 | -36.0% |
| Taxes | 450/3 | €49,462 | €29,914 | -€19,548 | -39.5% |
| Remuneration and social security | 454/9 | €4,476 | €4,603 | +€127 | +2.8% |
| Other amounts payable | 47/48 | €5,914 | €24,123 | +€18,209 | +307.9% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €68,611 | €37,322 | -€31,289 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,076 | €1,238 | -€7,837 | -86.4% |
| Other operating charges | 640/8 | €1,346 | €1,973 | +€627 | +46.5% |
| Gross operating margin | 9900 | €196,104 | €133,980 | -€62,124 | -31.7% |
| Operating profit (loss) | 9901 | €117,071 | €93,447 | -€23,624 | -20.2% |
| Financial income | 75/76B | €171 | €1,560 | +€1,389 | +814.7% |
| Recurring financial income | 75 | €171 | €1,560 | +€1,389 | +814.7% |
| Financial charges | 65/66B | €1,046 | €6,603 | +€5,557 | +531.2% |
| Recurring financial charges | 65 | €1,046 | €2,311 | +€1,265 | +121.0% |
| Non-recurring financial charges | 66B | - | €4,291 | +€4,291 | |
| Profit (loss) for the period before taxes | 9903 | €116,196 | €88,405 | -€27,791 | -23.9% |
| Income taxes | 67/77 | €24,025 | €20,514 | -€3,511 | -14.6% |
| Profit (loss) for the period | 9904 | €92,171 | €67,891 | -€24,281 | -26.3% |
| Profit (loss) for the period to be appropriated | 9905 | €92,171 | €67,891 | -€24,281 | -26.3% |
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.