LI SOINS: 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 SOINS
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-10.9%), from €91,749 to €81,749
- Tangible fixed assets +€4,826
up €4,826 (+335%), from €1,441 to €6,268
- Receivables within one year +€4,268
up €4,268 (+93.2%), from €4,581 to €8,849
- Deferred charges and accrued income -€1,784
down €1,784 (-19.8%), from €9,033 to €7,249
- Reserves +€27,068
up €27,068 (+120%), from €22,516 to €49,584
- Other debts -€23,426
down €23,426 (-73.4%), from €31,919 to €8,492
- Debts after one year -€7,751
down €7,751 (-24.3%), from €31,888 to €24,137
- Short-term financial debts +€2,654
up €2,654 (+26.3%), from €10,096 to €12,750
- Trade debts -€2,597
down €2,597 (-94.7%), from €2,744 to €147
- Gross operating margin +€8,623
up €8,623 (+20.1%), from €42,988 to €51,611
- Depreciation +€2,426
up €2,426 (+29.4%), from €8,263 to €10,689
- Taxes +€2,062
up €2,062 (+32.1%), from €6,419 to €8,482
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 | €113,678 | €110,299 | -€3,379 | -3.0% |
| Fixed assets | 21/28 | €93,190 | €88,016 | -€5,174 | -5.6% |
| Intangible fixed assets | 21 | €91,749 | €81,749 | -€10,000 | -10.9% |
| Tangible fixed assets | 22/27 | €1,441 | €6,268 | +€4,826 | +335% |
| Furniture and vehicles | 24 | €1,441 | €6,268 | +€4,826 | +335% |
| Current assets | 29/58 | €20,488 | €22,283 | +€1,794 | +8.8% |
| Amounts receivable within one year | 40/41 | €4,581 | €8,849 | +€4,268 | +93.2% |
| Other amounts receivable | 41 | €4,581 | €8,849 | +€4,268 | +93.2% |
| Cash at bank and in hand | 54/58 | €6,875 | €6,185 | -€690 | -10.0% |
| Deferred charges and accrued income | 490/1 | €9,033 | €7,249 | -€1,784 | -19.8% |
| Total equity and liabilities | 10/49 | €113,678 | €110,299 | -€3,379 | -3.0% |
| Equity | 10/15 | €28,516 | €55,584 | +€27,068 | +94.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €22,516 | €49,584 | +€27,068 | +120% |
| Distributable reserves | 133 | €22,516 | €49,584 | +€27,068 | +120% |
| Amounts payable | 17/49 | €85,162 | €54,715 | -€30,447 | -35.8% |
| Amounts payable after more than one year | 17 | €31,888 | €24,137 | -€7,751 | -24.3% |
| Financial debts | 170/4 | €31,888 | €24,137 | -€7,751 | -24.3% |
| Amounts payable within one year | 42/48 | €53,106 | €30,578 | -€22,528 | -42.4% |
| Current portion of amounts payable after more than one year | 42 | €7,497 | €7,751 | +€254 | +3.4% |
| Financial debts | 43 | €10,096 | €12,750 | +€2,654 | +26.3% |
| Credit institutions | 430/8 | €10,096 | €12,750 | +€2,654 | +26.3% |
| Trade debts | 44 | €2,744 | €147 | -€2,597 | -94.7% |
| Suppliers | 440/4 | €2,744 | €147 | -€2,597 | -94.7% |
| Taxes, remuneration and social security | 45 | €851 | €1,438 | +€588 | +69.1% |
| Taxes | 450/3 | €851 | €938 | +€88 | +10.3% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Other amounts payable | 47/48 | €31,919 | €8,492 | -€23,426 | -73.4% |
| Accrued charges and deferred income | 492/3 | €168 | €0 | -€168 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,263 | €10,689 | +€2,426 | +29.4% |
| Other operating charges | 640/8 | €1,215 | €742 | -€473 | -38.9% |
| Gross operating margin | 9900 | €42,988 | €51,611 | +€8,623 | +20.1% |
| Operating profit (loss) | 9901 | €33,510 | €40,180 | +€6,669 | +19.9% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €4,575 | €4,631 | +€56 | +1.2% |
| Recurring financial charges | 65 | €4,575 | €4,631 | +€56 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €28,935 | €35,549 | +€6,614 | +22.9% |
| Income taxes | 67/77 | €6,419 | €8,482 | +€2,062 | +32.1% |
| Profit (loss) for the period | 9904 | €22,516 | €27,068 | +€4,552 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €22,516 | €27,068 | +€4,552 | +20.2% |
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 13 October 2026 via checked.be.