Li-Invest: 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-Invest
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€490,925
down €490,925 (-5.4%), from €9.2m to €8.7m
of which Financial debts: -€490,925
- Other debts +€473,603
up €473,603 (+116%), from €407,302 to €880,905
- Financial income -€264,409
down €264,409 (-99.7%), from €265,323 to €915
- Financial charges -€91,374
down €91,374 (-29.8%), from €306,918 to €215,544
- Taxes -€34,349
no longer reported in 2025 (was €34,349)
- Gross operating margin -€18,027
down €18,027 (-9.1%), from €198,724 to €180,697
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 | €11,124,217 | €11,085,330 | -€38,887 | -0.3% |
| Fixed assets | 21/28 | €11,000,000 | €11,000,000 | = | 0.0% |
| Financial fixed assets | 28 | €11,000,000 | €11,000,000 | = | 0.0% |
| Current assets | 29/58 | €124,217 | €85,330 | -€38,887 | -31.3% |
| Amounts receivable within one year | 40/41 | - | €43,640 | +€43,640 | |
| Trade receivables | 40 | - | €43,635 | +€43,635 | |
| Other amounts receivable | 41 | - | €6 | +€6 | |
| Cash at bank and in hand | 54/58 | €124,217 | €41,690 | -€82,527 | -66.4% |
| Total equity and liabilities | 10/49 | €11,124,217 | €11,085,330 | -€38,887 | -0.3% |
| Equity | 10/15 | €1,022,482 | €988,349 | -€34,132 | -3.3% |
| Contributions | 10/11 | €900,000 | €900,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €122,482 | €88,349 | -€34,132 | -27.9% |
| Amounts payable | 17/49 | €10,101,735 | €10,096,981 | -€4,754 | 0.0% |
| Amounts payable after more than one year | 17 | €9,158,277 | €8,667,352 | -€490,925 | -5.4% |
| Financial debts | 170/4 | €4,358,277 | €3,867,352 | -€490,925 | -11.3% |
| Other amounts payable | 178/9 | €4,800,000 | €4,800,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €943,457 | €1,429,629 | +€486,171 | +51.5% |
| Current portion of amounts payable after more than one year | 42 | €477,429 | €490,925 | +€13,496 | +2.8% |
| Trade debts | 44 | €10,047 | €12,301 | +€2,255 | +22.4% |
| Suppliers | 440/4 | €10,047 | €12,301 | +€2,255 | +22.4% |
| Taxes, remuneration and social security | 45 | €48,680 | €45,497 | -€3,183 | -6.5% |
| Taxes | 450/3 | €48,680 | €45,497 | -€3,183 | -6.5% |
| Other amounts payable | 47/48 | €407,302 | €880,905 | +€473,603 | +116% |
| Other operating charges | 640/8 | €298 | €200 | -€98 | -32.8% |
| Gross operating margin | 9900 | €198,724 | €180,697 | -€18,027 | -9.1% |
| Operating profit (loss) | 9901 | €198,426 | €180,497 | -€17,929 | -9.0% |
| Financial income | 75/76B | €265,323 | €915 | -€264,409 | -99.7% |
| Recurring financial income | 75 | €265,323 | €915 | -€264,409 | -99.7% |
| Financial charges | 65/66B | €306,918 | €215,544 | -€91,374 | -29.8% |
| Recurring financial charges | 65 | €306,918 | €215,544 | -€91,374 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €156,831 | -€34,132 | -€190,964 | |
| Income taxes | 67/77 | €34,349 | - | -€34,349 | |
| Profit (loss) for the period | 9904 | €122,482 | -€34,132 | -€156,614 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,482 | -€34,132 | -€156,614 |
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 23 October 2026 via checked.be.