LI'HOME: 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'HOME
Largest movements
- Tangible fixed assets -€23,559
down €23,559 (-13.9%), from €169,603 to €146,044
of which Land and buildings: -€23,294
- Cash -€8,356
down €8,356 (-95.6%), from €8,741 to €385
mainly Debts after one year (-€20,765) and Other debts (-€18,931)
- Debts after one year -€20,765
down €20,765 (-22.1%), from €93,763 to €72,998
- Other debts -€18,931
down €18,931 (-76.5%), from €24,736 to €5,806
- Current portion of long-term debt +€7,933
up €7,933 (+29.6%), from €26,810 to €34,743
- Profit (loss) carried forward +€1,935
up €1,935 (+12.4%), from €15,564 to €17,499
- Trade debts -€1,874
down €1,874 (-67.5%), from €2,775 to €901
- Gross operating margin +€5,199
up €5,199 (+17.0%), from €30,553 to €35,752
- Financial charges -€948
down €948 (-14.4%), from €6,575 to €5,627
- Other operating charges +€392
up €392 (+13.0%), from €3,020 to €3,412
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 | €187,160 | €155,446 | -€31,714 | -16.9% |
| Fixed assets | 21/28 | €170,281 | €146,888 | -€23,394 | -13.7% |
| Tangible fixed assets | 22/27 | €169,603 | €146,044 | -€23,559 | -13.9% |
| Land and buildings | 22 | €162,654 | €139,361 | -€23,294 | -14.3% |
| Furniture and vehicles | 24 | €6,949 | €6,683 | -€266 | -3.8% |
| Financial fixed assets | 28 | €678 | €844 | +€166 | +24.4% |
| Current assets | 29/58 | €16,879 | €8,559 | -€8,321 | -49.3% |
| Amounts receivable within one year | 40/41 | €6,935 | €6,988 | +€54 | +0.8% |
| Trade receivables | 40 | €6,926 | €4,926 | -€2,000 | -28.9% |
| Other amounts receivable | 41 | €8 | €2,062 | +€2,054 | +24,419% |
| Cash at bank and in hand | 54/58 | €8,741 | €385 | -€8,356 | -95.6% |
| Deferred charges and accrued income | 490/1 | €1,203 | €1,185 | -€18 | -1.5% |
| Total equity and liabilities | 10/49 | €187,160 | €155,446 | -€31,714 | -16.9% |
| Equity | 10/15 | €37,564 | €39,499 | +€1,935 | +5.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,564 | €17,499 | +€1,935 | +12.4% |
| Amounts payable | 17/49 | €149,596 | €115,947 | -€33,649 | -22.5% |
| Amounts payable after more than one year | 17 | €93,763 | €72,998 | -€20,765 | -22.1% |
| Financial debts | 170/4 | €93,763 | €72,998 | -€20,765 | -22.1% |
| Amounts payable within one year | 42/48 | €55,833 | €42,949 | -€12,885 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €26,810 | €34,743 | +€7,933 | +29.6% |
| Trade debts | 44 | €2,775 | €901 | -€1,874 | -67.5% |
| Suppliers | 440/4 | €2,775 | €901 | -€1,874 | -67.5% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12 | - | -€12 | |
| Taxes | 450/3 | €12 | - | -€12 | |
| Other amounts payable | 47/48 | €24,736 | €5,806 | -€18,931 | -76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,929 | €24,807 | -€121 | -0.5% |
| Other operating charges | 640/8 | €3,020 | €3,412 | +€392 | +13.0% |
| Gross operating margin | 9900 | €30,553 | €35,752 | +€5,199 | +17.0% |
| Operating profit (loss) | 9901 | €2,605 | €7,533 | +€4,928 | +189% |
| Financial income | 75/76B | €79 | €29 | -€50 | -63.1% |
| Recurring financial income | 75 | €79 | €4 | -€75 | -95.2% |
| Non-recurring financial income | 76B | €79 | €25 | -€53 | -67.8% |
| Financial charges | 65/66B | €6,575 | €5,627 | -€948 | -14.4% |
| Recurring financial charges | 65 | €6,575 | €5,627 | -€948 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,891 | €1,935 | +€5,826 | |
| Income taxes | 67/77 | €146 | - | -€146 | |
| Profit (loss) for the period | 9904 | -€4,037 | €1,935 | +€5,972 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,037 | €1,935 | +€5,972 |
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 22 October 2026 via checked.be.