LIANKA: what changed
LIANKA
Largest movements
- Tangible fixed assets +€7,347
up €7,347 (+4.6%), from €160,558 to €167,905
of which Plant, machinery and equipment: +€6,955
- Receivables within one year +€6,472
up €6,472 (+221%), from €2,926 to €9,398
of which Trade receivables: +€8,112
- Cash -€4,913
down €4,913 (-74.4%), from €6,600 to €1,687
mainly Investment in fixed assets (net) (-€23,935) and Net result for the year (-€10,903)
- Other debts +€17,760
up €17,760 (+32.2%), from €55,208 to €72,968
- Profit (loss) carried forward -€10,903
down €10,903 (-15.2%), from -€71,627 to -€82,530
- Tax, wage and social debts +€2,144
up €2,144 (+271%), from €792 to €2,936
- Gross operating margin +€17,889
up €17,889, from -€6,826 to €11,063
- Depreciation +€2,032
up €2,032 (+14.0%), from €14,557 to €16,589
- Other operating charges +€1,576
up €1,576 (+46.8%), from €3,371 to €4,947
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 | €176,956 | €185,957 | +€9,001 | +5.1% |
| Fixed assets | 21/28 | €160,558 | €167,905 | +€7,347 | +4.6% |
| Tangible fixed assets | 22/27 | €160,558 | €167,905 | +€7,347 | +4.6% |
| Land and buildings | 22 | €148,761 | €149,153 | +€392 | +0.3% |
| Plant, machinery and equipment | 23 | €11,797 | €18,752 | +€6,955 | +59.0% |
| Current assets | 29/58 | €16,397 | €18,052 | +€1,654 | +10.1% |
| Stocks and contracts in progress | 3 | €6,018 | €6,018 | = | 0.0% |
| Stocks | 30/36 | €6,018 | €6,018 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,926 | €9,398 | +€6,472 | +221% |
| Trade receivables | 40 | €1,089 | €9,201 | +€8,112 | +745% |
| Other amounts receivable | 41 | €1,837 | €197 | -€1,640 | -89.3% |
| Cash at bank and in hand | 54/58 | €6,600 | €1,687 | -€4,913 | -74.4% |
| Deferred charges and accrued income | 490/1 | €854 | €949 | +€95 | +11.1% |
| Total equity and liabilities | 10/49 | €176,956 | €185,957 | +€9,001 | +5.1% |
| Equity | 10/15 | €22,489 | €11,586 | -€10,903 | -48.5% |
| Contributions | 10/11 | €85,560 | €85,560 | = | 0.0% |
| Capital | 10 | €85,560 | €85,560 | = | 0.0% |
| Issued capital | 100 | €85,560 | €85,560 | = | 0.0% |
| Reserves | 13 | €8,556 | €8,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,556 | €8,556 | = | 0.0% |
| Legal reserve | 130 | €8,556 | €8,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,627 | -€82,530 | -€10,903 | -15.2% |
| Amounts payable | 17/49 | €154,467 | €174,371 | +€19,904 | +12.9% |
| Amounts payable after more than one year | 17 | €85,000 | €85,000 | = | 0.0% |
| Financial debts | 170/4 | €85,000 | €85,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €56,110 | €76,014 | +€19,904 | +35.5% |
| Trade debts | 44 | €109 | €109 | = | 0.0% |
| Suppliers | 440/4 | €109 | €109 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €792 | €2,936 | +€2,144 | +271% |
| Taxes | 450/3 | €792 | €2,936 | +€2,144 | +271% |
| Other amounts payable | 47/48 | €55,208 | €72,968 | +€17,760 | +32.2% |
| Accrued charges and deferred income | 492/3 | €13,357 | €13,357 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,557 | €16,589 | +€2,032 | +14.0% |
| Other operating charges | 640/8 | €3,371 | €4,947 | +€1,576 | +46.8% |
| Gross operating margin | 9900 | -€6,826 | €11,063 | +€17,889 | |
| Operating profit (loss) | 9901 | -€24,754 | -€10,473 | +€14,281 | +57.7% |
| Financial charges | 65/66B | €74 | €75 | +€1 | +1.0% |
| Recurring financial charges | 65 | €74 | €75 | +€1 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,828 | -€10,548 | +€14,280 | +57.5% |
| Income taxes | 67/77 | €392 | €355 | -€38 | -9.6% |
| Profit (loss) for the period | 9904 | -€25,221 | -€10,903 | +€14,318 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,221 | -€10,903 | +€14,318 | +56.8% |
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.