LIAPORT: 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.
LIAPORT
Largest movements
- Cash -€293
no longer reported in 2022 (was €293)
mainly Net result for the year (-€2,413) and Trade debts (-€873)
- Receivables within one year -€154
down €154 (-48.3%), from €319 to €165
- Other debts +€2,832
up €2,832 (+2.9%), from €97,309 to €100,142
- Profit (loss) carried forward -€2,413
down €2,413 (-2.0%), from -€123,100 to -€125,512
- Trade debts -€873
down €873 (-64.9%), from €1,345 to €472
- Accrued charges and deferred income +€7
up €7 (+11.6%), from €57 to €64
- Gross operating margin +€328
up €328 (+14.5%), from -€2,260 to -€1,932
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €612 | €165 | -€447 | -73.0% |
| Current assets | 29/58 | €612 | €165 | -€447 | -73.0% |
| Amounts receivable within one year | 40/41 | €319 | €165 | -€154 | -48.3% |
| Other amounts receivable | 41 | €319 | €165 | -€154 | -48.3% |
| Cash at bank and in hand | 54/58 | €293 | - | -€293 | |
| Total equity and liabilities | 10/49 | €612 | €165 | -€447 | -73.0% |
| Equity | 10/15 | -€98,100 | -€100,512 | -€2,413 | -2.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,100 | -€125,512 | -€2,413 | -2.0% |
| Amounts payable | 17/49 | €98,711 | €100,677 | +€1,966 | +2.0% |
| Amounts payable within one year | 42/48 | €98,654 | €100,614 | +€1,959 | +2.0% |
| Trade debts | 44 | €1,345 | €472 | -€873 | -64.9% |
| Suppliers | 440/4 | €1,345 | €472 | -€873 | -64.9% |
| Other amounts payable | 47/48 | €97,309 | €100,142 | +€2,832 | +2.9% |
| Accrued charges and deferred income | 492/3 | €57 | €64 | +€7 | +11.6% |
| Other operating charges | 640/8 | €449 | €450 | +€1 | +0.2% |
| Gross operating margin | 9900 | -€2,260 | -€1,932 | +€328 | +14.5% |
| Operating profit (loss) | 9901 | -€2,708 | -€2,382 | +€327 | +12.1% |
| Financial charges | 65/66B | €38 | €31 | -€7 | -18.1% |
| Recurring financial charges | 65 | €38 | €31 | -€7 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,746 | -€2,413 | +€334 | +12.1% |
| Profit (loss) for the period | 9904 | -€2,746 | -€2,413 | +€334 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,746 | -€2,413 | +€334 | +12.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.