Lianna: what changed
Two fiscal 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.
Lianna
Largest movements
- Cash +€33,471
up €33,471 (+137.2%), from €24,399 to €57,870
mainly Net result for the year (+€22,067) and Depreciation (+€11,267)
- Receivables within one year +€4,519
up €4,519 (+36.3%), from €12,439 to €16,958
- Profit (loss) carried forward +€22,067
up €22,067 (+66.7%), from €33,102 to €55,169
- Other debts +€10,958
up €10,958 (+88.7%), from €12,351 to €23,309
- Trade debts +€6,083
up €6,083 (+166.2%), from €3,660 to €9,743
- Tax, wage and social debts -€3,994
down €3,994 (-21.8%), from €18,335 to €14,341
of which Taxes: -€3,994
- Gross operating margin -€14,078
down €14,078 (-26.7%), from €52,696 to €38,618
- Taxes -€2,753
down €2,753 (-32.5%), from €8,478 to €5,725
- Depreciation +€1,267
up €1,267 (+12.7%), from €10,000 to €11,267
- Financial income -€977
down €977 (-31.8%), from €3,070 to €2,094
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 | €339,948 | €375,063 | +€35,115 | +10.3% |
| Fixed assets | 21/28 | €221,755 | €218,700 | -€3,056 | -1.4% |
| Tangible fixed assets | 22/27 | €221,755 | €218,700 | -€3,056 | -1.4% |
| Land and buildings | 22 | €221,755 | €211,755 | -€10,000 | -4.5% |
| Furniture and vehicles | 24 | - | €6,944 | +€6,944 | |
| Current assets | 29/58 | €118,193 | €156,363 | +€38,171 | +32.3% |
| Amounts receivable within one year | 40/41 | €12,439 | €16,958 | +€4,519 | +36.3% |
| Trade receivables | 40 | €12,439 | €16,958 | +€4,519 | +36.3% |
| Current investments | 50/53 | €80,000 | €80,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,399 | €57,870 | +€33,471 | +137.2% |
| Deferred charges and accrued income | 490/1 | €1,355 | €1,535 | +€180 | +13.3% |
| Total equity and liabilities | 10/49 | €339,948 | €375,063 | +€35,115 | +10.3% |
| Equity | 10/15 | €39,102 | €61,169 | +€22,067 | +56.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,102 | €55,169 | +€22,067 | +66.7% |
| Amounts payable | 17/49 | €300,846 | €313,894 | +€13,048 | +4.3% |
| Amounts payable after more than one year | 17 | €266,500 | €266,500 | = | 0.0% |
| Financial debts | 170/4 | €266,500 | €266,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,346 | €47,394 | +€13,048 | +38.0% |
| Trade debts | 44 | €3,660 | €9,743 | +€6,083 | +166.2% |
| Suppliers | 440/4 | €3,660 | €9,743 | +€6,083 | +166.2% |
| Taxes, remuneration and social security | 45 | €18,335 | €14,341 | -€3,994 | -21.8% |
| Taxes | 450/3 | €13,835 | €9,841 | -€3,994 | -28.9% |
| Remuneration and social security | 454/9 | €4,500 | €4,500 | = | 0.0% |
| Other amounts payable | 47/48 | €12,351 | €23,309 | +€10,958 | +88.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,000 | €11,267 | +€1,267 | +12.7% |
| Other operating charges | 640/8 | €1,141 | €1,403 | +€262 | +23.0% |
| Gross operating margin | 9900 | €52,696 | €38,618 | -€14,078 | -26.7% |
| Operating profit (loss) | 9901 | €41,555 | €25,947 | -€15,608 | -37.6% |
| Financial income | 75/76B | €3,070 | €2,094 | -€977 | -31.8% |
| Recurring financial income | 75 | €3,070 | €2,094 | -€977 | -31.8% |
| Financial charges | 65/66B | €180 | €249 | +€69 | +38.3% |
| Recurring financial charges | 65 | €180 | €249 | +€69 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €44,446 | €27,792 | -€16,653 | -37.5% |
| Income taxes | 67/77 | €8,478 | €5,725 | -€2,753 | -32.5% |
| Profit (loss) for the period | 9904 | €35,968 | €22,067 | -€13,901 | -38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,968 | €22,067 | -€13,901 | -38.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.