LIAUD: 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.
LIAUD
Largest movements
- Receivables within one year +€2,651
new in 2024: €2,651
- Cash -€1,897
down €1,897 (-91.3%), from €2,077 to €180
mainly Receivables within one year (-€2,651) and Other debts (-€1,450)
- Profit (loss) carried forward +€2,701
up €2,701 (+1.7%), from -€160,113 to -€157,412
- Other debts -€1,450
down €1,450 (-1.0%), from €143,284 to €141,834
- Trade debts -€376
down €376 (-51.2%), from €734 to €358
- Accrued charges and deferred income -€113
down €113 (-22.5%), from €500 to €387
- Gross operating margin -€5,783
down €5,783 (-67.5%), from €8,567 to €2,784
- Other operating charges -€2,915
no longer reported in 2024 (was €2,915)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,133 | €3,895 | +€762 | +24.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €706 | €706 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €706 | €706 | = | 0.0% |
| Current assets | 29/58 | €2,427 | €3,189 | +€762 | +31.4% |
| Amounts receivable within one year | 40/41 | - | €2,651 | +€2,651 | |
| Other amounts receivable | 41 | - | €2,651 | +€2,651 | |
| Cash at bank and in hand | 54/58 | €2,077 | €180 | -€1,897 | -91.3% |
| Deferred charges and accrued income | 490/1 | €350 | €358 | +€8 | +2.3% |
| Total equity and liabilities | 10/49 | €3,133 | €3,895 | +€762 | +24.3% |
| Equity | 10/15 | -€141,386 | -€138,685 | +€2,701 | +1.9% |
| Contributions | 10/11 | €18,727 | €18,727 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€160,113 | -€157,412 | +€2,701 | +1.7% |
| Amounts payable | 17/49 | €144,519 | €142,580 | -€1,939 | -1.3% |
| Amounts payable within one year | 42/48 | €144,019 | €142,193 | -€1,826 | -1.3% |
| Trade debts | 44 | €734 | €358 | -€376 | -51.2% |
| Suppliers | 440/4 | €734 | €358 | -€376 | -51.2% |
| Other amounts payable | 47/48 | €143,284 | €141,834 | -€1,450 | -1.0% |
| Accrued charges and deferred income | 492/3 | €500 | €387 | -€113 | -22.5% |
| Other operating charges | 640/8 | €2,915 | - | -€2,915 | |
| Non-recurring operating charges | 66A | €1,350 | - | -€1,350 | |
| Gross operating margin | 9900 | €8,567 | €2,784 | -€5,783 | -67.5% |
| Operating profit (loss) | 9901 | €4,303 | €2,784 | -€1,518 | -35.3% |
| Financial charges | 65/66B | €45 | €83 | +€38 | +85.3% |
| Recurring financial charges | 65 | €45 | €83 | +€38 | +85.3% |
| Profit (loss) for the period before taxes | 9903 | €4,258 | €2,701 | -€1,557 | -36.6% |
| Profit (loss) for the period | 9904 | €4,258 | €2,701 | -€1,557 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,258 | €2,701 | -€1,557 | -36.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.