Lianza: 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.
Lianza
Largest movements
- Receivables within one year +€205,166
up €205,166 (+77.5%), from €264,659 to €469,826
of which Other amounts receivable: +€204,666
- Cash +€198,933
up €198,933 (+54.0%), from €368,063 to €566,996
mainly Receivables after one year (+€148,321) and Debts within one year (+€108,724)
- Receivables after one year -€148,321
no longer reported in 2025 (was €148,321)
- Current investments +€51,365
up €51,365 (+20.8%), from €247,454 to €298,819
- Debts within one year +€108,724
up €108,724 (+197%), from €55,266 to €163,990
- Accrued charges and deferred income +€107,940
up €107,940 (+32.2%), from €334,720 to €442,660
- Profit (loss) carried forward +€94,035
up €94,035, from -€24,613 to €69,422
- Gross operating margin +€432,855
up €432,855 (+150%), from €289,234 to €722,089
- Staff costs +€172,778
up €172,778 (+85.3%), from €202,635 to €375,413
- Other operating charges +€169,108
up €169,108 (+149%), from €113,341 to €282,450
- Purchases and services +€50,633
up €50,633 (+52.1%), from €97,154 to €147,788
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 | €1,032,447 | €1,343,146 | +€310,699 | +30.1% |
| Fixed assets | 21/28 | €198 | €1,409 | +€1,211 | +612% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €198 | €1,409 | +€1,211 | +612% |
| Current assets | 29/58 | €1,032,249 | €1,341,737 | +€309,487 | +30.0% |
| Amounts receivable after more than one year | 29 | €148,321 | - | -€148,321 | |
| Other amounts receivable | 291 | €148,321 | - | -€148,321 | |
| Stocks and contracts in progress | 3 | - | €3,353 | +€3,353 | |
| Stocks | 30/36 | - | €3,353 | +€3,353 | |
| Amounts receivable within one year | 40/41 | €264,659 | €469,826 | +€205,166 | +77.5% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €264,659 | €469,326 | +€204,666 | +77.3% |
| Current investments | 50/53 | €247,454 | €298,819 | +€51,365 | +20.8% |
| Cash at bank and in hand | 54/58 | €368,063 | €566,996 | +€198,933 | +54.0% |
| Deferred charges and accrued income | 490/1 | €3,751 | €2,743 | -€1,008 | -26.9% |
| Total equity and liabilities | 10/49 | €1,032,447 | €1,343,146 | +€310,699 | +30.1% |
| Equity | 10/15 | €642,461 | €736,496 | +€94,035 | +14.6% |
| Contributions | 10/11 | €319,637 | €319,637 | = | 0.0% |
| Capital | 10 | €319,637 | €319,637 | = | 0.0% |
| Reserves | 13 | €347,437 | €347,437 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,613 | €69,422 | +€94,035 | |
| Amounts payable | 17/49 | €389,986 | €606,650 | +€216,664 | +55.6% |
| Amounts payable within one year | 42/48 | €55,266 | €163,990 | +€108,724 | +197% |
| Trade debts | 44 | €18,224 | €13,479 | -€4,745 | -26.0% |
| Suppliers | 440/4 | €18,224 | €13,479 | -€4,745 | -26.0% |
| Taxes, remuneration and social security | 45 | €22,232 | €64,007 | +€41,776 | +188% |
| Taxes | 450/3 | €831 | €13,164 | +€12,333 | +1,485% |
| Remuneration and social security | 454/9 | €21,401 | €50,843 | +€29,442 | +138% |
| Accrued charges and deferred income | 492/3 | €334,720 | €442,660 | +€107,940 | +32.2% |
| Turnover | 70 | €120 | €780 | +€660 | +550% |
| Membership fees, donations, legacies and grants | 73 | €386,269 | €868,036 | +€481,767 | +125% |
| Goods, raw materials, services and sundry goods | 60/61 | €97,154 | €147,788 | +€50,633 | +52.1% |
| Remuneration, social security and pensions | 62 | €202,635 | €375,413 | +€172,778 | +85.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €355 | - | -€355 | |
| Other operating charges | 640/8 | €113,341 | €282,450 | +€169,108 | +149% |
| Gross operating margin | 9900 | €289,234 | €722,089 | +€432,855 | +150% |
| Operating profit (loss) | 9901 | -€27,096 | €64,227 | +€91,323 | |
| Financial income | 75/76B | €11,389 | €13,693 | +€2,304 | +20.2% |
| Recurring financial income | 75 | €11,389 | €13,693 | +€2,304 | +20.2% |
| Financial charges | 65/66B | €8,231 | €6,944 | -€1,288 | -15.6% |
| Recurring financial charges | 65 | €8,231 | €6,944 | -€1,288 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,939 | €70,976 | +€94,915 | |
| Income taxes | 67/77 | €674 | €314 | -€360 | -53.5% |
| Profit (loss) for the period | 9904 | -€24,613 | €70,662 | +€95,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,613 | €70,662 | +€95,276 |
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 1 November 2026 via checked.be.