LIA: 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.
What changed
LIA
NACE 87.991, Residential care activities
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€138,656
2024 · €246,807-€385,463
Equity
€2.9m
2024 · €3.1m-€198,686
Cash
€848,413
2024 · €617,396+€231,018
Balance sheet total
€5.4m
2024 · €5.3m+€118,659
Largest movements
Assets
- Cash +€231,018
up €231,018 (+37.4%), from €617,396 to €848,413
mainly Debts within one year (+€471,113) and Depreciation (+€273,875)
- Tangible fixed assets -€203,755
down €203,755 (-5.8%), from €3.5m to €3.3m
of which Land and buildings: -€132,137
- Receivables within one year +€70,630
up €70,630 (+7.3%), from €965,374 to €1.0m
of which Other amounts receivable: +€66,438
Equity and liabilities
- Profit (loss) carried forward -€1.8m
down €1.8m (-100%), from €1.8m to €0
- Reserves +€1.7m
new in 2025: €1.7m
- Debts within one year +€471,113
up €471,113 (+40.0%), from €1.2m to €1.7m
of which Tax, wage and social debts: +€360,163
- Debts after one year -€86,158
down €86,158 (-10.4%), from €824,974 to €738,817
- Accrued charges and deferred income -€67,611
down €67,611 (-33.4%), from €202,605 to €134,994
Income statement
- Staff costs +€307,286
up €307,286 (+4.1%), from €7.5m to €7.8m
- Services and other goods +€202,024
up €202,024 (+22.6%), from €894,324 to €1.1m
- Goods and materials +€14,598
up €14,598 (+7.6%), from €192,417 to €207,015
- Other operating income +€11,256
up €11,256 (+9.8%), from €115,214 to €126,470
- Depreciation -€8,127
down €8,127 (-2.9%), from €282,003 to €273,875
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.
Result 2024
€246,807
Turnover
-€4,353
Other operating income
+€11,256
Goods and materials
-€14,598
Services and other goods
-€202,024
Staff costs
-€307,286
Depreciation
+€8,127
Other operating charges
-€299
Other operating items
+€128,152
Financial income
-€1,011
Financial charges
-€3,427
Result 2025
-€138,656
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€450,089
Investment
-€72,884
Financing
-€146,188
Cash 2024
€617,396
From operations (derived)
+€450,089
Net result for the year
-€138,656
Depreciation
+€273,875
Receivables within one year
-€70,630
Deferred charges and accrued income
-€18,003
Debts within one year
+€471,113
Accrued charges and deferred income
-€67,611
Investment (derived)
-€72,884
Investment in fixed assets (net)
-€71,863
Current investments
-€1,020
Financing
-€146,188
Debts after one year
-€86,158
Contributions, distributions and other
-€60,030
Cash 2025
€848,413
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,298,950 | €5,417,609 | +€118,659 | +2.2% |
| Formation expenses | 20 | €414 | €0 | -€414 | -100% |
| Fixed assets | 21/28 | €3,514,188 | €3,312,590 | -€201,598 | -5.7% |
| Tangible fixed assets | 22/27 | €3,509,138 | €3,305,383 | -€203,755 | -5.8% |
| Land and buildings | 22 | €2,808,705 | €2,676,568 | -€132,137 | -4.7% |
| Plant, machinery and equipment | 23 | €323,137 | €298,536 | -€24,602 | -7.6% |
| Furniture and vehicles | 24 | €152,151 | €130,597 | -€21,553 | -14.2% |
| Other tangible fixed assets | 26 | €225,144 | €199,682 | -€25,463 | -11.3% |
| Financial fixed assets | 28 | €5,050 | €7,207 | +€2,157 | +42.7% |
| Other financial fixed assets | 284/8 | €5,050 | €7,207 | +€2,157 | +42.7% |
| Amounts receivable and cash guarantees | 285/8 | €5,050 | €7,207 | +€2,157 | +42.7% |
| Current assets | 29/58 | €1,784,348 | €2,105,019 | +€320,671 | +18.0% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €965,374 | €1,036,004 | +€70,630 | +7.3% |
| Trade receivables | 40 | €100 | €4,292 | +€4,192 | +4,192% |
| Other amounts receivable | 41 | €965,274 | €1,031,712 | +€66,438 | +6.9% |
| Current investments | 50/53 | €194,547 | €195,567 | +€1,020 | +0.5% |
| Cash at bank and in hand | 54/58 | €617,396 | €848,413 | +€231,018 | +37.4% |
| Deferred charges and accrued income | 490/1 | €7,031 | €25,034 | +€18,003 | +256% |
| Total equity and liabilities | 10/49 | €5,298,950 | €5,417,609 | +€118,659 | +2.2% |
| Equity | 10/15 | €3,092,473 | €2,893,787 | -€198,686 | -6.4% |
| Contributions | 10/11 | €337,564 | €337,564 | = | 0.0% |
| Capital | 10 | €337,564 | €337,564 | = | 0.0% |
| Reserves | 13 | - | €1,688,206 | +€1.7m | |
| Profit (loss) carried forward | 14 | €1,826,861 | €0 | -€1.8m | -100% |
| Investment grants | 15 | €928,048 | €868,018 | -€60,030 | -6.5% |
| Amounts payable | 17/49 | €2,206,477 | €2,523,822 | +€317,345 | +14.4% |
| Amounts payable after more than one year | 17 | €824,974 | €738,817 | -€86,158 | -10.4% |
| Financial debts | 170/4 | €824,974 | €738,817 | -€86,158 | -10.4% |
| Credit institutions | 173 | €813,759 | €727,601 | -€86,158 | -10.6% |
| Other loans | 174 | €11,215 | €11,215 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,178,897 | €1,650,010 | +€471,113 | +40.0% |
| Current portion of amounts payable after more than one year | 42 | €85,232 | €86,158 | +€926 | +1.1% |
| Trade debts | 44 | €94,369 | €179,153 | +€84,784 | +89.8% |
| Suppliers | 440/4 | €94,369 | €179,153 | +€84,784 | +89.8% |
| Taxes, remuneration and social security | 45 | €944,621 | €1,304,784 | +€360,163 | +38.1% |
| Taxes | 450/3 | €6,869 | €10,722 | +€3,853 | +56.1% |
| Remuneration and social security | 454/9 | €937,752 | €1,294,062 | +€356,310 | +38.0% |
| Accrued charges and deferred income | 492/3 | €202,605 | €134,994 | -€67,611 | -33.4% |
| Operating income | 70/76A | €9,113,296 | €9,572,653 | +€459,357 | +5.0% |
| Turnover | 70 | €8,583 | €4,230 | -€4,353 | -50.7% |
| Membership fees, donations, legacies and grants | 73 | €8,976,539 | €9,439,532 | +€462,992 | +5.2% |
| Other operating income | 74 | €115,214 | €126,470 | +€11,256 | +9.8% |
| Non-recurring operating income | 76A | €12,960 | €2,421 | -€10,539 | -81.3% |
| Operating charges | 60/66A | €8,859,420 | €9,699,802 | +€840,382 | +9.5% |
| Goods for resale, raw materials and consumables | 60 | €192,417 | €207,015 | +€14,598 | +7.6% |
| Purchases | 600/8 | €192,417 | €207,015 | +€14,598 | +7.6% |
| Services and other goods | 61 | €894,324 | €1,096,348 | +€202,024 | +22.6% |
| Remuneration, social security and pensions | 62 | €7,450,463 | €7,757,749 | +€307,286 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282,003 | €273,875 | -€8,127 | -2.9% |
| Other operating charges | 640/8 | €19,070 | €19,369 | +€299 | +1.6% |
| Non-recurring operating charges | 66A | €28,555 | €345,445 | +€316,890 | +1,110% |
| Operating profit (loss) | 9901 | €253,876 | -€127,149 | -€381,025 | |
| Financial income | 75/76B | €7,897 | €6,886 | -€1,011 | -12.8% |
| Recurring financial income | 75 | €7,897 | €6,886 | -€1,011 | -12.8% |
| Income from current assets | 751 | €7,896 | €6,886 | -€1,010 | -12.8% |
| Other financial income | 752/9 | €1 | €0 | -€0 | -78.9% |
| Financial charges | 65/66B | €14,965 | €18,392 | +€3,427 | +22.9% |
| Recurring financial charges | 65 | €14,965 | €18,392 | +€3,427 | +22.9% |
| Debt charges | 650 | €18,935 | €17,249 | -€1,686 | -8.9% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | -€6,051 | -€1,020 | +€5,030 | +83.1% |
| Other financial charges | 652/9 | €2,081 | €2,163 | +€82 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €246,807 | -€138,656 | -€385,463 | |
| Profit (loss) for the period | 9904 | €246,807 | -€138,656 | -€385,463 | |
| Profit (loss) for the period to be appropriated | 9905 | €246,807 | -€138,656 | -€385,463 |
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 17 October 2026 via checked.be.