LIDAJE: 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.
LIDAJE
Largest movements
- Cash -€19,985
down €19,985 (-88.5%), from €22,588 to €2,603
mainly Debts after one year (-€50,000) and Current portion of long-term debt (-€25,000)
- Debts after one year -€50,000
down €50,000 (-50.0%), from €100,000 to €50,000
- Other debts +€35,000
up €35,000 (+17.2%), from €204,000 to €239,000
- Current portion of long-term debt -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Profit (loss) carried forward +€16,703
up €16,703 (+80.9%), from €20,659 to €37,362
- Tax, wage and social debts +€6,256
new in 2025: €6,256
- Gross operating margin +€4,871
up €4,871 (+24.3%), from €20,059 to €24,930
- Taxes +€1,831
up €1,831 (+41.4%), from €4,425 to €6,256
- Financial charges -€625
down €625 (-30.7%), from €2,035 to €1,409
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 | €498,163 | €482,618 | -€15,545 | -3.1% |
| Fixed assets | 21/28 | €475,000 | €475,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €475,000 | €475,000 | = | 0.0% |
| Land and buildings | 22 | €475,000 | €475,000 | = | 0.0% |
| Current assets | 29/58 | €23,163 | €7,618 | -€15,545 | -67.1% |
| Amounts receivable within one year | 40/41 | €575 | €5,000 | +€4,425 | +770.1% |
| Other amounts receivable | 41 | €575 | €5,000 | +€4,425 | +770.1% |
| Cash at bank and in hand | 54/58 | €22,588 | €2,603 | -€19,985 | -88.5% |
| Deferred charges and accrued income | 490/1 | - | €15 | +€15 | |
| Total equity and liabilities | 10/49 | €498,163 | €482,618 | -€15,545 | -3.1% |
| Equity | 10/15 | €95,659 | €112,362 | +€16,703 | +17.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,659 | €37,362 | +€16,703 | +80.9% |
| Amounts payable | 17/49 | €402,504 | €370,256 | -€32,248 | -8.0% |
| Amounts payable after more than one year | 17 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Financial debts | 170/4 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Amounts payable within one year | 42/48 | €279,000 | €295,256 | +€16,256 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Taxes, remuneration and social security | 45 | - | €6,256 | +€6,256 | |
| Taxes | 450/3 | - | €6,256 | +€6,256 | |
| Other amounts payable | 47/48 | €204,000 | €239,000 | +€35,000 | +17.2% |
| Accrued charges and deferred income | 492/3 | €23,504 | €25,000 | +€1,496 | +6.4% |
| Other operating charges | 640/8 | €599 | €562 | -€37 | -6.3% |
| Gross operating margin | 9900 | €20,059 | €24,930 | +€4,871 | +24.3% |
| Operating profit (loss) | 9901 | €19,460 | €24,369 | +€4,909 | +25.2% |
| Financial charges | 65/66B | €2,035 | €1,409 | -€625 | -30.7% |
| Recurring financial charges | 65 | €2,035 | €1,409 | -€625 | -30.7% |
| Profit (loss) for the period before taxes | 9903 | €17,425 | €22,959 | +€5,534 | +31.8% |
| Income taxes | 67/77 | €4,425 | €6,256 | +€1,831 | +41.4% |
| Profit (loss) for the period | 9904 | €13,000 | €16,703 | +€3,703 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,000 | €16,703 | +€3,703 | +28.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.