LIANAS: 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.
LIANAS
Largest movements
- Cash +€288
up €288, from €0 to €288
mainly Other debts (+€38,582) and Trade debts (+€2,900)
- Receivables within one year +€242
up €242 (+66.0%), from €366 to €607
- Other debts +€38,582
up €38,582 (+28.4%), from €135,898 to €174,480
- Short-term financial debts -€34,925
down €34,925 (-100.0%), from €34,925 to €0
- Profit (loss) carried forward -€6,027
down €6,027 (-3.4%), from -€178,713 to -€184,741
- Trade debts +€2,900
up €2,900 (+726.0%), from €399 to €3,299
- Staff costs -€16,764
down €16,764 (-100.0%), from €16,764 to €0
- Gross operating margin +€6,454
up €6,454 (+65.2%), from -€9,895 to -€3,441
- Financial charges -€1,746
down €1,746 (-48.8%), from €3,579 to €1,833
- Financial income -€268
down €268 (-100.0%), from €268 to €0
- Depreciation -€143
down €143 (-100.0%), from €143 to €0
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 | €366 | €895 | +€529 | +144.7% |
| Formation expenses | 20 | €0 | - | = | |
| Current assets | 29/58 | €366 | €895 | +€529 | +144.7% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €366 | €607 | +€242 | +66.0% |
| Other amounts receivable | 41 | €366 | €607 | +€242 | +66.0% |
| Cash at bank and in hand | 54/58 | €0 | €288 | +€288 | |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €366 | €895 | +€529 | +144.7% |
| Equity | 10/15 | -€173,713 | -€179,741 | -€6,027 | -3.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€178,713 | -€184,741 | -€6,027 | -3.4% |
| Amounts payable | 17/49 | €174,079 | €180,635 | +€6,556 | +3.8% |
| Amounts payable within one year | 42/48 | €174,079 | €180,635 | +€6,556 | +3.8% |
| Financial debts | 43 | €34,925 | €0 | -€34,925 | -100.0% |
| Credit institutions | 430/8 | €34,925 | €0 | -€34,925 | -100.0% |
| Trade debts | 44 | €399 | €3,299 | +€2,900 | +726.0% |
| Suppliers | 440/4 | €399 | €3,299 | +€2,900 | +726.0% |
| Taxes, remuneration and social security | 45 | €2,856 | €2,856 | = | 0.0% |
| Taxes | 450/3 | €2,856 | €2,856 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €135,898 | €174,480 | +€38,582 | +28.4% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €34,194 | €0 | -€34,194 | -100.0% |
| Remuneration, social security and pensions | 62 | €16,764 | €0 | -€16,764 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €143 | €0 | -€143 | -100.0% |
| Other operating charges | 640/8 | €619 | €754 | +€134 | +21.7% |
| Gross operating margin | 9900 | -€9,895 | -€3,441 | +€6,454 | +65.2% |
| Operating profit (loss) | 9901 | -€27,421 | -€4,194 | +€23,226 | +84.7% |
| Financial income | 75/76B | €268 | €0 | -€268 | -100.0% |
| Recurring financial income | 75 | €268 | €0 | -€268 | -100.0% |
| Financial charges | 65/66B | €3,579 | €1,833 | -€1,746 | -48.8% |
| Recurring financial charges | 65 | €3,579 | €1,833 | -€1,746 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,733 | -€6,027 | +€24,705 | +80.4% |
| Profit (loss) for the period | 9904 | -€30,733 | -€6,027 | +€24,705 | +80.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,733 | -€6,027 | +€24,705 | +80.4% |
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 10 October 2026 via checked.be.