LIANI COLLECTIVE: 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.
LIANI COLLECTIVE
Largest movements
- Cash +€13,974
up €13,974 (+2,134%), from €655 to €14,629
mainly Accrued charges and deferred income (+€10,047) and Stocks and contracts (+€5,486)
- Stocks and contracts -€5,486
down €5,486 (-30.7%), from €17,861 to €12,375
- Receivables within one year +€4,213
up €4,213 (+10.7%), from €39,381 to €43,595
of which Trade receivables: +€7,560
- Accrued charges and deferred income +€10,047
new in 2025: €10,047
- Reserves +€4,302
up €4,302 (+16.1%), from €26,781 to €31,083
- Tax, wage and social debts -€1,038
down €1,038 (-10.3%), from €10,047 to €9,009
- Trade debts -€985
down €985 (-67.6%), from €1,457 to €473
- Gross operating margin -€29,283
down €29,283 (-79.0%), from €37,056 to €7,773
- Taxes -€8,433
down €8,433 (-83.9%), from €10,047 to €1,613
- Financial charges +€1,360
up €1,360 (+1,230%), from €111 to €1,470
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,897 | €70,599 | +€12,702 | +21.9% |
| Current assets | 29/58 | €57,897 | €70,599 | +€12,702 | +21.9% |
| Stocks and contracts in progress | 3 | €17,861 | €12,375 | -€5,486 | -30.7% |
| Stocks | 30/36 | €17,861 | €12,375 | -€5,486 | -30.7% |
| Amounts receivable within one year | 40/41 | €39,381 | €43,595 | +€4,213 | +10.7% |
| Trade receivables | 40 | €36,000 | €43,560 | +€7,560 | +21.0% |
| Other amounts receivable | 41 | €3,381 | €35 | -€3,347 | -99.0% |
| Cash at bank and in hand | 54/58 | €655 | €14,629 | +€13,974 | +2,134% |
| Total equity and liabilities | 10/49 | €57,897 | €70,599 | +€12,702 | +21.9% |
| Equity | 10/15 | €31,781 | €36,083 | +€4,302 | +13.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,781 | €31,083 | +€4,302 | +16.1% |
| Distributable reserves | 133 | €26,781 | €31,083 | +€4,302 | +16.1% |
| Amounts payable | 17/49 | €26,116 | €34,516 | +€8,400 | +32.2% |
| Amounts payable within one year | 42/48 | €26,116 | €24,470 | -€1,647 | -6.3% |
| Financial debts | 43 | €82 | - | -€82 | |
| Credit institutions | 430/8 | €82 | - | -€82 | |
| Trade debts | 44 | €1,457 | €473 | -€985 | -67.6% |
| Suppliers | 440/4 | €1,457 | €473 | -€985 | -67.6% |
| Taxes, remuneration and social security | 45 | €10,047 | €9,009 | -€1,038 | -10.3% |
| Taxes | 450/3 | €10,047 | €9,009 | -€1,038 | -10.3% |
| Other amounts payable | 47/48 | €14,531 | €14,988 | +€458 | +3.1% |
| Accrued charges and deferred income | 492/3 | - | €10,047 | +€10,047 | |
| Other operating charges | 640/8 | €118 | €388 | +€270 | +228% |
| Gross operating margin | 9900 | €37,056 | €7,773 | -€29,283 | -79.0% |
| Operating profit (loss) | 9901 | €36,938 | €7,386 | -€29,553 | -80.0% |
| Financial charges | 65/66B | €111 | €1,470 | +€1,360 | +1,230% |
| Recurring financial charges | 65 | €111 | €1,470 | +€1,360 | +1,230% |
| Profit (loss) for the period before taxes | 9903 | €36,828 | €5,915 | -€30,912 | -83.9% |
| Income taxes | 67/77 | €10,047 | €1,613 | -€8,433 | -83.9% |
| Profit (loss) for the period | 9904 | €26,781 | €4,302 | -€22,479 | -83.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,781 | €4,302 | -€22,479 | -83.9% |
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 27 October 2026 via checked.be.