LIA BEAVER: 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.
LIA BEAVER
Largest movements
- Tangible fixed assets -€12,678
down €12,678 (-76.3%), from €16,612 to €3,935
of which Furniture and vehicles: -€11,625
- Receivables within one year +€2,231
up €2,231 (+15.0%), from €14,904 to €17,135
- Debts after one year -€8,848
down €8,848 (-74.7%), from €11,845 to €2,998
- Other debts -€1,339
no longer reported in 2025 (was €1,339)
- Gross operating margin -€1,930
down €1,930 (-9.9%), from €19,590 to €17,660
- Financial charges -€1,053
down €1,053 (-67.6%), from €1,557 to €504
- Taxes -€275
down €275 (-7.8%), from €3,512 to €3,237
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 | €33,735 | €23,584 | -€10,151 | -30.1% |
| Fixed assets | 21/28 | €16,612 | €3,935 | -€12,678 | -76.3% |
| Tangible fixed assets | 22/27 | €16,612 | €3,935 | -€12,678 | -76.3% |
| Furniture and vehicles | 24 | €14,778 | €3,153 | -€11,625 | -78.7% |
| Other tangible fixed assets | 26 | €1,834 | €782 | -€1,053 | -57.4% |
| Current assets | 29/58 | €17,123 | €19,650 | +€2,527 | +14.8% |
| Amounts receivable within one year | 40/41 | €14,904 | €17,135 | +€2,231 | +15.0% |
| Other amounts receivable | 41 | €14,904 | €17,135 | +€2,231 | +15.0% |
| Cash at bank and in hand | 54/58 | €2,219 | €2,514 | +€296 | +13.3% |
| Total equity and liabilities | 10/49 | €33,735 | €23,584 | -€10,151 | -30.1% |
| Equity | 10/15 | €8,281 | €8,502 | +€221 | +2.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,081 | €2,302 | +€221 | +10.6% |
| Distributable reserves | 133 | €2,081 | €2,302 | +€221 | +10.6% |
| Amounts payable | 17/49 | €25,455 | €15,082 | -€10,372 | -40.7% |
| Amounts payable after more than one year | 17 | €11,845 | €2,998 | -€8,848 | -74.7% |
| Financial debts | 170/4 | €11,845 | €2,998 | -€8,848 | -74.7% |
| Amounts payable within one year | 42/48 | €13,609 | €12,085 | -€1,525 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €8,634 | €8,848 | +€213 | +2.5% |
| Trade debts | 44 | €124 | - | -€124 | |
| Suppliers | 440/4 | €124 | - | -€124 | |
| Taxes, remuneration and social security | 45 | €3,512 | €3,237 | -€275 | -7.8% |
| Taxes | 450/3 | €3,512 | €3,237 | -€275 | -7.8% |
| Other amounts payable | 47/48 | €1,339 | - | -€1,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,678 | €12,678 | = | 0.0% |
| Other operating charges | 640/8 | €1,310 | €1,167 | -€143 | -10.9% |
| Gross operating margin | 9900 | €19,590 | €17,660 | -€1,930 | -9.9% |
| Operating profit (loss) | 9901 | €5,602 | €3,816 | -€1,787 | -31.9% |
| Financial income | 75/76B | - | €147 | +€147 | |
| Recurring financial income | 75 | - | €147 | +€147 | |
| Financial charges | 65/66B | €1,557 | €504 | -€1,053 | -67.6% |
| Recurring financial charges | 65 | €1,557 | €504 | -€1,053 | -67.6% |
| Profit (loss) for the period before taxes | 9903 | €4,045 | €3,458 | -€587 | -14.5% |
| Income taxes | 67/77 | €3,512 | €3,237 | -€275 | -7.8% |
| Profit (loss) for the period | 9904 | €534 | €221 | -€312 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €534 | €221 | -€312 | -58.5% |
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 12 October 2026 via checked.be.