LIAGES ASBL: what changed
LIAGES ASBL
Largest movements
- Receivables within one year +€75,550
up €75,550 (+17.2%), from €439,916 to €515,465
of which Other amounts receivable: +€81,967
- Cash -€26,526
down €26,526 (-24.3%), from €109,322 to €82,796
mainly Receivables within one year (-€75,550)
- Profit (loss) carried forward +€29,393
up €29,393 (+8.4%), from €350,882 to €380,276
- Debts within one year +€18,762
up €18,762 (+10.9%), from €172,047 to €190,809
of which Tax, wage and social debts: +€9,933
- Staff costs +€16,808
up €16,808 (+3.7%), from €458,901 to €475,708
- Gross operating margin -€9,751
down €9,751 (-1.6%), from €600,404 to €590,653
- Other operating charges +€7,829
up €7,829 (+10.1%), from €77,626 to €85,455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €550,673 | €598,921 | +€48,248 | +8.8% |
| Fixed assets | 21/28 | €831 | €198 | -€633 | -76.2% |
| Intangible fixed assets | 21 | €831 | €198 | -€633 | -76.2% |
| Current assets | 29/58 | €549,843 | €598,723 | +€48,881 | +8.9% |
| Amounts receivable within one year | 40/41 | €439,916 | €515,465 | +€75,550 | +17.2% |
| Trade receivables | 40 | €6,883 | €465 | -€6,417 | -93.2% |
| Other amounts receivable | 41 | €433,033 | €515,000 | +€81,967 | +18.9% |
| Cash at bank and in hand | 54/58 | €109,322 | €82,796 | -€26,526 | -24.3% |
| Deferred charges and accrued income | 490/1 | €604 | €462 | -€143 | -23.6% |
| Total equity and liabilities | 10/49 | €550,673 | €598,921 | +€48,248 | +8.8% |
| Equity | 10/15 | €378,450 | €407,844 | +€29,393 | +7.8% |
| Contributions | 10/11 | €27,568 | €27,568 | = | 0.0% |
| Capital | 10 | €27,568 | €27,568 | = | 0.0% |
| Profit (loss) carried forward | 14 | €350,882 | €380,276 | +€29,393 | +8.4% |
| Amounts payable | 17/49 | €172,223 | €191,077 | +€18,854 | +10.9% |
| Amounts payable within one year | 42/48 | €172,047 | €190,809 | +€18,762 | +10.9% |
| Trade debts | 44 | €33,443 | €32,998 | -€445 | -1.3% |
| Suppliers | 440/4 | €33,443 | €32,998 | -€445 | -1.3% |
| Taxes, remuneration and social security | 45 | €63,486 | €73,419 | +€9,933 | +15.6% |
| Taxes | 450/3 | €8,842 | €9,838 | +€996 | +11.3% |
| Remuneration and social security | 454/9 | €54,644 | €63,581 | +€8,937 | +16.4% |
| Accrued charges and deferred income | 492/3 | €177 | €268 | +€92 | +52.0% |
| Turnover | 70 | - | €200 | +€200 | |
| Membership fees, donations, legacies and grants | 73 | €658,622 | €652,820 | -€5,802 | -0.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,828 | €63,418 | -€2,411 | -3.7% |
| Remuneration, social security and pensions | 62 | €458,901 | €475,708 | +€16,808 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €633 | = | 0.0% |
| Other operating charges | 640/8 | €77,626 | €85,455 | +€7,829 | +10.1% |
| Gross operating margin | 9900 | €600,404 | €590,653 | -€9,751 | -1.6% |
| Operating profit (loss) | 9901 | €63,244 | €28,856 | -€34,387 | -54.4% |
| Financial income | 75/76B | €886 | €622 | -€264 | -29.8% |
| Recurring financial income | 75 | €886 | €622 | -€264 | -29.8% |
| Financial charges | 65/66B | €85 | €85 | = | 0.0% |
| Recurring financial charges | 65 | €85 | €85 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €64,045 | €29,393 | -€34,651 | -54.1% |
| Profit (loss) for the period | 9904 | €64,045 | €29,393 | -€34,651 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,045 | €29,393 | -€34,651 | -54.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.