LIDENTI: 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.
LIDENTI
Largest movements
- Cash -€16,941
down €16,941 (-14.9%), from €113,324 to €96,383
mainly Other debts (-€42,139) and Receivables within one year (-€10,803)
- Tangible fixed assets -€12,459
down €12,459 (-35.1%), from €35,516 to €23,057
of which Leasing and similar rights: -€6,906
- Receivables within one year +€10,803
up €10,803 (+75.0%), from €14,397 to €25,200
of which Trade receivables: +€10,647
- Stocks and contracts -€4,041
down €4,041 (-82.8%), from €4,880 to €839
- Other debts -€42,139
down €42,139 (-76.2%), from €55,295 to €13,156
- Reserves +€24,753
up €24,753 (+142%), from €17,471 to €42,223
- Debts after one year -€6,130
down €6,130 (-10.8%), from €56,644 to €50,514
- Trade debts +€4,438
up €4,438 (+61.7%), from €7,194 to €11,632
- Tax, wage and social debts -€3,803
down €3,803 (-52.9%), from €7,191 to €3,388
of which Taxes: -€3,803
- Gross operating margin +€12,754
up €12,754 (+29.0%), from €43,957 to €56,711
- Taxes +€5,937
up €5,937 (+78.5%), from €7,562 to €13,499
- Depreciation -€1,686
down €1,686 (-10.5%), from €16,045 to €14,359
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 | €168,823 | €146,039 | -€22,783 | -13.5% |
| Fixed assets | 21/28 | €35,516 | €23,057 | -€12,459 | -35.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €35,516 | €23,057 | -€12,459 | -35.1% |
| Plant, machinery and equipment | 23 | €5,839 | €7,000 | +€1,161 | +19.9% |
| Furniture and vehicles | 24 | €209 | €0 | -€209 | -100% |
| Leasing and similar rights | 25 | €14,570 | €7,663 | -€6,906 | -47.4% |
| Other tangible fixed assets | 26 | €14,898 | €8,393 | -€6,504 | -43.7% |
| Current assets | 29/58 | €133,307 | €122,982 | -€10,325 | -7.7% |
| Stocks and contracts in progress | 3 | €4,880 | €839 | -€4,041 | -82.8% |
| Stocks | 30/36 | €4,880 | €839 | -€4,041 | -82.8% |
| Amounts receivable within one year | 40/41 | €14,397 | €25,200 | +€10,803 | +75.0% |
| Trade receivables | 40 | €14,261 | €24,908 | +€10,647 | +74.7% |
| Other amounts receivable | 41 | €136 | €292 | +€156 | +115% |
| Cash at bank and in hand | 54/58 | €113,324 | €96,383 | -€16,941 | -14.9% |
| Deferred charges and accrued income | 490/1 | €707 | €562 | -€145 | -20.5% |
| Total equity and liabilities | 10/49 | €168,823 | €146,039 | -€22,783 | -13.5% |
| Equity | 10/15 | €36,071 | €60,823 | +€24,753 | +68.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,471 | €42,223 | +€24,753 | +142% |
| Distributable reserves | 133 | €17,471 | €42,223 | +€24,753 | +142% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €132,752 | €85,216 | -€47,536 | -35.8% |
| Amounts payable after more than one year | 17 | €56,644 | €50,514 | -€6,130 | -10.8% |
| Financial debts | 170/4 | €56,644 | €50,514 | -€6,130 | -10.8% |
| Amounts payable within one year | 42/48 | €75,746 | €34,306 | -€41,440 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €6,067 | €6,130 | +€64 | +1.1% |
| Trade debts | 44 | €7,194 | €11,632 | +€4,438 | +61.7% |
| Suppliers | 440/4 | €7,194 | €11,632 | +€4,438 | +61.7% |
| Taxes, remuneration and social security | 45 | €7,191 | €3,388 | -€3,803 | -52.9% |
| Taxes | 450/3 | €5,991 | €2,188 | -€3,803 | -63.5% |
| Remuneration and social security | 454/9 | €1,200 | €1,200 | = | 0.0% |
| Other amounts payable | 47/48 | €55,295 | €13,156 | -€42,139 | -76.2% |
| Accrued charges and deferred income | 492/3 | €362 | €396 | +€34 | +9.5% |
| Non-recurring operating income | 76A | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,045 | €14,359 | -€1,686 | -10.5% |
| Other operating charges | 640/8 | €1,780 | €1,812 | +€32 | +1.8% |
| Gross operating margin | 9900 | €43,957 | €56,711 | +€12,754 | +29.0% |
| Operating profit (loss) | 9901 | €26,132 | €40,539 | +€14,408 | +55.1% |
| Financial income | 75/76B | €345 | €831 | +€486 | +141% |
| Recurring financial income | 75 | €345 | €831 | +€486 | +141% |
| Financial charges | 65/66B | €1,494 | €1,452 | -€41 | -2.8% |
| Recurring financial charges | 65 | €1,494 | €1,452 | -€41 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €24,983 | €39,918 | +€14,935 | +59.8% |
| Income taxes | 67/77 | €7,562 | €13,499 | +€5,937 | +78.5% |
| Profit (loss) for the period | 9904 | €17,421 | €26,419 | +€8,998 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,421 | €26,419 | +€8,998 | +51.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.