Li-Ya: 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-Ya
Largest movements
- Receivables within one year -€280,203
down €280,203 (-98.5%), from €284,365 to €4,161
of which Trade receivables: -€279,967
- Cash -€8,938
down €8,938 (-22.4%), from €39,911 to €30,973
mainly Trade debts (-€280,672) and Net result for the year (-€34,341)
- Stocks and contracts -€8,208
down €8,208 (-12.3%), from €66,719 to €58,510
- Trade debts -€280,672
down €280,672 (-91.9%), from €305,372 to €24,700
- Profit (loss) carried forward -€34,341
down €34,341, from €20,351 to -€13,990
- Other debts +€30,983
up €30,983 (+100.9%), from €30,710 to €61,693
- Advances received -€12,539
no longer reported in 2025 (was €12,539)
- Tax, wage and social debts -€5,477
down €5,477 (-27.4%), from €20,022 to €14,545
of which Taxes: -€5,817
- Gross operating margin -€51,755
down €51,755, from €26,477 to -€25,278
- Other operating charges +€8,198
up €8,198 (+7212.4%), from €114 to €8,311
- Taxes -€5,174
down €5,174 (-99.0%), from €5,228 to €54
- Financial charges +€554
up €554 (+77.1%), from €719 to €1,273
- Financial income +€486
up €486 (+556.3%), from €87 to €574
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 | €390,994 | €94,082 | -€296,912 | -75.9% |
| Current assets | 29/58 | €390,994 | €94,082 | -€296,912 | -75.9% |
| Stocks and contracts in progress | 3 | €66,719 | €58,510 | -€8,208 | -12.3% |
| Stocks | 30/36 | €66,719 | €58,510 | -€8,208 | -12.3% |
| Amounts receivable within one year | 40/41 | €284,365 | €4,161 | -€280,203 | -98.5% |
| Trade receivables | 40 | €282,513 | €2,546 | -€279,967 | -99.1% |
| Other amounts receivable | 41 | €1,851 | €1,615 | -€237 | -12.8% |
| Cash at bank and in hand | 54/58 | €39,911 | €30,973 | -€8,938 | -22.4% |
| Deferred charges and accrued income | 490/1 | - | €437 | +€437 | |
| Total equity and liabilities | 10/49 | €390,994 | €94,082 | -€296,912 | -75.9% |
| Equity | 10/15 | €22,351 | -€11,990 | -€34,341 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,351 | -€13,990 | -€34,341 | |
| Amounts payable | 17/49 | €368,643 | €106,072 | -€262,570 | -71.2% |
| Amounts payable within one year | 42/48 | €368,643 | €106,072 | -€262,570 | -71.2% |
| Financial debts | 43 | - | €5,134 | +€5,134 | |
| Credit institutions | 430/8 | - | €5,134 | +€5,134 | |
| Trade debts | 44 | €305,372 | €24,700 | -€280,672 | -91.9% |
| Suppliers | 440/4 | €305,372 | €24,700 | -€280,672 | -91.9% |
| Advances received on contracts in progress | 46 | €12,539 | - | -€12,539 | |
| Taxes, remuneration and social security | 45 | €20,022 | €14,545 | -€5,477 | -27.4% |
| Taxes | 450/3 | €19,839 | €14,022 | -€5,817 | -29.3% |
| Remuneration and social security | 454/9 | €183 | €523 | +€340 | +185.9% |
| Other amounts payable | 47/48 | €30,710 | €61,693 | +€30,983 | +100.9% |
| Other operating charges | 640/8 | €114 | €8,311 | +€8,198 | +7212.4% |
| Gross operating margin | 9900 | €26,477 | -€25,278 | -€51,755 | |
| Operating profit (loss) | 9901 | €26,363 | -€33,589 | -€59,952 | |
| Financial income | 75/76B | €87 | €574 | +€486 | +556.3% |
| Recurring financial income | 75 | €87 | €574 | +€486 | +556.3% |
| Financial charges | 65/66B | €719 | €1,273 | +€554 | +77.1% |
| Recurring financial charges | 65 | €719 | €1,273 | +€554 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €25,732 | -€34,288 | -€60,020 | |
| Income taxes | 67/77 | €5,228 | €54 | -€5,174 | -99.0% |
| Profit (loss) for the period | 9904 | €20,504 | -€34,341 | -€54,846 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,504 | -€34,341 | -€54,846 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.