LIDENSKAP: 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.
LIDENSKAP
Largest movements
- Tangible fixed assets -€14,814
down €14,814 (-13.2%), from €111,935 to €97,121
of which Furniture and vehicles: -€9,111
- Cash -€1,708
down €1,708 (-34.3%), from €4,979 to €3,271
mainly Other debts (-€14,666) and Debts after one year (-€5,890)
- Other debts -€14,666
down €14,666 (-11.4%), from €128,718 to €114,052
- Debts after one year -€5,890
down €5,890 (-28.0%), from €21,026 to €15,136
- Tax, wage and social debts +€3,922
up €3,922 (+45.6%), from €8,609 to €12,531
of which Taxes: +€2,722
- Profit (loss) carried forward +€2,432
up €2,432 (+3.3%), from -€72,971 to -€70,539
- Gross operating margin +€84,246
up €84,246, from -€6,362 to €77,884
- Staff costs +€7,022
up €7,022 (+15.2%), from €46,310 to €53,332
- Depreciation +€1,998
up €1,998 (+13.0%), from €15,416 to €17,414
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 | €119,725 | €105,594 | -€14,130 | -11.8% |
| Fixed assets | 21/28 | €112,171 | €97,357 | -€14,814 | -13.2% |
| Tangible fixed assets | 22/27 | €111,935 | €97,121 | -€14,814 | -13.2% |
| Plant, machinery and equipment | 23 | €35,708 | €30,006 | -€5,703 | -16.0% |
| Furniture and vehicles | 24 | €76,226 | €67,115 | -€9,111 | -12.0% |
| Financial fixed assets | 28 | €236 | €236 | = | 0.0% |
| Current assets | 29/58 | €7,554 | €8,238 | +€684 | +9.1% |
| Stocks and contracts in progress | 3 | €2,504 | €3,113 | +€609 | +24.3% |
| Stocks | 30/36 | €2,504 | €3,113 | +€609 | +24.3% |
| Amounts receivable within one year | 40/41 | €71 | €870 | +€799 | +1,128% |
| Trade receivables | 40 | - | €799 | +€799 | |
| Other amounts receivable | 41 | €71 | €71 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,979 | €3,271 | -€1,708 | -34.3% |
| Deferred charges and accrued income | 490/1 | - | €984 | +€984 | |
| Total equity and liabilities | 10/49 | €119,725 | €105,594 | -€14,130 | -11.8% |
| Equity | 10/15 | -€48,734 | -€46,302 | +€2,432 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €4,237 | €4,237 | = | 0.0% |
| Distributable reserves | 133 | €4,237 | €4,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,971 | -€70,539 | +€2,432 | +3.3% |
| Amounts payable | 17/49 | €168,458 | €151,896 | -€16,563 | -9.8% |
| Amounts payable after more than one year | 17 | €21,026 | €15,136 | -€5,890 | -28.0% |
| Financial debts | 170/4 | €21,026 | €15,136 | -€5,890 | -28.0% |
| Amounts payable within one year | 42/48 | €147,433 | €136,760 | -€10,673 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €5,431 | €5,890 | +€459 | +8.4% |
| Trade debts | 44 | €3,811 | €3,423 | -€387 | -10.2% |
| Suppliers | 440/4 | €3,811 | €3,423 | -€387 | -10.2% |
| Advances received on contracts in progress | 46 | €864 | €864 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,609 | €12,531 | +€3,922 | +45.6% |
| Taxes | 450/3 | €5,075 | €7,797 | +€2,722 | +53.6% |
| Remuneration and social security | 454/9 | €3,534 | €4,734 | +€1,200 | +34.0% |
| Other amounts payable | 47/48 | €128,718 | €114,052 | -€14,666 | -11.4% |
| Remuneration, social security and pensions | 62 | €46,310 | €53,332 | +€7,022 | +15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,416 | €17,414 | +€1,998 | +13.0% |
| Other operating charges | 640/8 | €690 | €792 | +€102 | +14.7% |
| Gross operating margin | 9900 | -€6,362 | €77,884 | +€84,246 | |
| Operating profit (loss) | 9901 | -€68,778 | €6,346 | +€75,124 | |
| Financial income | 75/76B | €0 | €29 | +€29 | +7,054% |
| Recurring financial income | 75 | €0 | €29 | +€29 | +7,054% |
| Financial charges | 65/66B | €4,066 | €3,811 | -€254 | -6.3% |
| Recurring financial charges | 65 | €4,066 | €3,811 | -€254 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€72,843 | €2,564 | +€75,407 | |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€72,971 | €2,432 | +€75,403 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,971 | €2,432 | +€75,403 |
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 20 October 2026 via checked.be.