LIANTIS SOLIDARITEITSFONDS: 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.
LIANTIS SOLIDARITEITSFONDS
Largest movements
- Current investments +€2.8m
up €2.8m (+10.1%), from €27.9m to €30.8m
- Receivables within one year -€2.3m
down €2.3m (-57.4%), from €4.1m to €1.7m
of which Trade receivables: -€3.0m
- Cash +€1.1m
up €1.1m (+29.2%), from €3.8m to €4.9m
mainly Receivables within one year (+€2.3m) and Net result for the year (+€1.9m)
- Receivables after one year +€1.1m
up €1.1m (+16.3%), from €6.7m to €7.8m
- Profit (loss) carried forward +€1.9m
up €1.9m (+6.9%), from €27.7m to €29.6m
- Provisions +€1.1m
up €1.1m (+13.6%), from €8.4m to €9.5m
- Financial income -€563,823
down €563,823 (-21.8%), from €2.6m to €2.0m
- Gross operating margin -€322,898
down €322,898 (-18.5%), from €1.7m to €1.4m
- Staff costs -€114,047
down €114,047 (-40.7%), from €280,003 to €165,956
- Financial charges +€112,521
up €112,521, from -€11,701 to €100,820
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 | €42,932,123 | €45,567,799 | +€2.6m | +6.1% |
| Fixed assets | 21/28 | €70,790 | €71,298 | +€507 | +0.7% |
| Intangible fixed assets | 21 | €68,287 | €68,795 | +€507 | +0.7% |
| Financial fixed assets | 28 | €2,503 | €2,503 | = | 0.0% |
| Current assets | 29/58 | €42,861,333 | €45,496,501 | +€2.6m | +6.1% |
| Amounts receivable after more than one year | 29 | €6,665,474 | €7,755,176 | +€1.1m | +16.3% |
| Other amounts receivable | 291 | €6,665,474 | €7,755,176 | +€1.1m | +16.3% |
| Amounts receivable within one year | 40/41 | €4,067,493 | €1,734,293 | -€2.3m | -57.4% |
| Trade receivables | 40 | €3,307,858 | €347,886 | -€3.0m | -89.5% |
| Other amounts receivable | 41 | €759,636 | €1,386,407 | +€626,771 | +82.5% |
| Current investments | 50/53 | €27,948,557 | €30,768,958 | +€2.8m | +10.1% |
| Cash at bank and in hand | 54/58 | €3,806,226 | €4,918,449 | +€1.1m | +29.2% |
| Deferred charges and accrued income | 490/1 | €373,582 | €319,626 | -€53,956 | -14.4% |
| Total equity and liabilities | 10/49 | €42,932,123 | €45,567,799 | +€2.6m | +6.1% |
| Equity | 10/15 | €32,866,142 | €34,788,081 | +€1.9m | +5.8% |
| Contributions | 10/11 | €5,194,121 | €5,194,121 | = | 0.0% |
| Capital | 10 | €5,194,121 | €5,194,121 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,672,021 | €29,593,960 | +€1.9m | +6.9% |
| Provisions and deferred taxes | 16 | €8,388,133 | €9,531,637 | +€1.1m | +13.6% |
| Provisions for liabilities and charges | 160/5 | €8,388,133 | €9,531,637 | +€1.1m | +13.6% |
| Other liabilities and charges | 164/5 | €8,388,133 | €9,531,637 | +€1.1m | +13.6% |
| Amounts payable | 17/49 | €1,677,848 | €1,248,082 | -€429,766 | -25.6% |
| Amounts payable within one year | 42/48 | €451,870 | €94,152 | -€357,718 | -79.2% |
| Trade debts | 44 | €392,563 | €59,652 | -€332,911 | -84.8% |
| Suppliers | 440/4 | €392,563 | €59,652 | -€332,911 | -84.8% |
| Taxes, remuneration and social security | 45 | €59,307 | €34,500 | -€24,807 | -41.8% |
| Taxes | 450/3 | €3,409 | €1,638 | -€1,771 | -51.9% |
| Remuneration and social security | 454/9 | €55,898 | €32,862 | -€23,036 | -41.2% |
| Accrued charges and deferred income | 492/3 | €1,225,978 | €1,153,930 | -€72,048 | -5.9% |
| Remuneration, social security and pensions | 62 | €280,003 | €165,956 | -€114,047 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,642 | €25,204 | -€11,438 | -31.2% |
| Other operating charges | 640/8 | €44,224 | €55,255 | +€11,031 | +24.9% |
| Gross operating margin | 9900 | €1,741,564 | €1,418,666 | -€322,898 | -18.5% |
| Operating profit (loss) | 9901 | €1,139,586 | €28,748 | -€1.1m | -97.5% |
| Financial income | 75/76B | €2,580,675 | €2,016,852 | -€563,823 | -21.8% |
| Recurring financial income | 75 | €2,580,675 | €2,016,852 | -€563,823 | -21.8% |
| Financial charges | 65/66B | -€11,701 | €100,820 | +€112,521 | |
| Recurring financial charges | 65 | -€11,701 | €100,820 | +€112,521 | |
| Profit (loss) for the period before taxes | 9903 | €3,731,961 | €1,944,780 | -€1.8m | -47.9% |
| Income taxes | 67/77 | €13,239 | €22,842 | +€9,603 | +72.5% |
| Profit (loss) for the period | 9904 | €3,718,722 | €1,921,938 | -€1.8m | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,718,722 | €1,921,938 | -€1.8m | -48.3% |
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 24 October 2026 via checked.be.