LIDEN: 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.
LIDEN
Largest movements
- Cash +€59,781
up €59,781 (+405.6%), from €14,740 to €74,521
mainly Net result for the year (+€52,839) and Tax, wage and social debts (+€30,195)
- Receivables within one year -€7,389
down €7,389 (-60.0%), from €12,307 to €4,917
of which Trade receivables: -€9,674
- Tangible fixed assets +€3,925
up €3,925 (+54.7%), from €7,173 to €11,098
of which Other tangible fixed assets: +€3,657
- Profit (loss) carried forward +€52,839
up €52,839 (+79.6%), from -€66,368 to -€13,529
- Tax, wage and social debts +€30,195
up €30,195 (+428.0%), from €7,056 to €37,251
of which Taxes: +€31,275
- Other debts -€20,720
down €20,720 (-24.8%), from €83,526 to €62,806
- Trade debts -€4,617
down €4,617 (-72.9%), from €6,330 to €1,713
- Accrued charges and deferred income -€1,233
no longer reported in 2025 (was €1,233)
- Gross operating margin +€27,931
up €27,931 (+56.6%), from €49,306 to €77,237
- Taxes +€19,526
up €19,526 (+14563.3%), from €134 to €19,661
- Financial charges -€807
down €807 (-35.9%), from €2,248 to €1,440
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 | €34,277 | €90,741 | +€56,465 | +164.7% |
| Fixed assets | 21/28 | €7,173 | €11,098 | +€3,925 | +54.7% |
| Tangible fixed assets | 22/27 | €7,173 | €11,098 | +€3,925 | +54.7% |
| Plant, machinery and equipment | 23 | €445 | €647 | +€202 | +45.3% |
| Furniture and vehicles | 24 | €1,892 | €1,959 | +€67 | +3.5% |
| Other tangible fixed assets | 26 | €4,835 | €8,492 | +€3,657 | +75.6% |
| Current assets | 29/58 | €27,104 | €79,643 | +€52,539 | +193.8% |
| Amounts receivable within one year | 40/41 | €12,307 | €4,917 | -€7,389 | -60.0% |
| Trade receivables | 40 | €10,070 | €396 | -€9,674 | -96.1% |
| Other amounts receivable | 41 | €2,237 | €4,521 | +€2,285 | +102.1% |
| Cash at bank and in hand | 54/58 | €14,740 | €74,521 | +€59,781 | +405.6% |
| Deferred charges and accrued income | 490/1 | €57 | €205 | +€148 | +259.8% |
| Total equity and liabilities | 10/49 | €34,277 | €90,741 | +€56,465 | +164.7% |
| Equity | 10/15 | -€63,868 | -€11,029 | +€52,839 | +82.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,368 | -€13,529 | +€52,839 | +79.6% |
| Amounts payable | 17/49 | €98,144 | €101,770 | +€3,625 | +3.7% |
| Amounts payable within one year | 42/48 | €96,911 | €101,770 | +€4,859 | +5.0% |
| Trade debts | 44 | €6,330 | €1,713 | -€4,617 | -72.9% |
| Suppliers | 440/4 | €6,330 | €1,713 | -€4,617 | -72.9% |
| Taxes, remuneration and social security | 45 | €7,056 | €37,251 | +€30,195 | +428.0% |
| Taxes | 450/3 | €5,976 | €37,251 | +€31,275 | +523.4% |
| Remuneration and social security | 454/9 | €1,080 | - | -€1,080 | |
| Other amounts payable | 47/48 | €83,526 | €62,806 | -€20,720 | -24.8% |
| Accrued charges and deferred income | 492/3 | €1,233 | - | -€1,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,094 | €1,504 | +€410 | +37.5% |
| Other operating charges | 640/8 | €1,971 | €1,928 | -€43 | -2.2% |
| Gross operating margin | 9900 | €49,306 | €77,237 | +€27,931 | +56.6% |
| Operating profit (loss) | 9901 | €46,242 | €73,805 | +€27,563 | +59.6% |
| Financial income | 75/76B | €0 | €135 | +€135 | +103738.5% |
| Recurring financial income | 75 | €0 | €135 | +€135 | +103738.5% |
| Financial charges | 65/66B | €2,248 | €1,440 | -€807 | -35.9% |
| Recurring financial charges | 65 | €2,248 | €1,440 | -€807 | -35.9% |
| Profit (loss) for the period before taxes | 9903 | €43,994 | €72,500 | +€28,505 | +64.8% |
| Income taxes | 67/77 | €134 | €19,661 | +€19,526 | +14563.3% |
| Profit (loss) for the period | 9904 | €43,860 | €52,839 | +€8,979 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,860 | €52,839 | +€8,979 | +20.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.