LIDENTO: 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.
LIDENTO
Largest movements
- Tangible fixed assets -€57,345
down €57,345 (-5.6%), from €1.0m to €961,827
of which Land and buildings: -€38,912
- Cash -€14,456
down €14,456 (-63.8%), from €22,663 to €8,207
mainly Contributions, distributions and other (-€65,612) and Debts after one year (-€50,649)
- Profit (loss) carried forward -€57,787
down €57,787 (-88.1%), from €65,612 to €7,825
- Debts after one year -€50,649
down €50,649 (-5.5%), from €913,246 to €862,598
- Other debts +€30,694
up €30,694 (+1984.5%), from €1,547 to €32,241
- Gross operating margin -€7,110
down €7,110 (-4.9%), from €144,145 to €137,035
- Staff costs +€2,554
up €2,554 (+10.0%), from €25,575 to €28,129
- Other operating charges +€1,738
up €1,738 (+87.9%), from €1,978 to €3,715
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 | €1,044,950 | €973,147 | -€71,802 | -6.9% |
| Fixed assets | 21/28 | €1,019,172 | €961,827 | -€57,345 | -5.6% |
| Tangible fixed assets | 22/27 | €1,019,172 | €961,827 | -€57,345 | -5.6% |
| Land and buildings | 22 | €929,360 | €890,448 | -€38,912 | -4.2% |
| Plant, machinery and equipment | 23 | €74,495 | €57,397 | -€17,098 | -23.0% |
| Furniture and vehicles | 24 | €15,317 | €12,084 | -€3,233 | -21.1% |
| Other tangible fixed assets | 26 | - | €1,897 | +€1,897 | |
| Current assets | 29/58 | €25,777 | €11,320 | -€14,457 | -56.1% |
| Cash at bank and in hand | 54/58 | €22,663 | €8,207 | -€14,456 | -63.8% |
| Deferred charges and accrued income | 490/1 | €3,115 | €3,114 | -€1 | 0.0% |
| Total equity and liabilities | 10/49 | €1,044,950 | €973,147 | -€71,802 | -6.9% |
| Equity | 10/15 | €67,112 | €9,325 | -€57,787 | -86.1% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,612 | €7,825 | -€57,787 | -88.1% |
| Amounts payable | 17/49 | €977,838 | €963,822 | -€14,015 | -1.4% |
| Amounts payable after more than one year | 17 | €913,246 | €862,598 | -€50,649 | -5.5% |
| Financial debts | 170/4 | €913,246 | €862,598 | -€50,649 | -5.5% |
| Amounts payable within one year | 42/48 | €64,078 | €101,158 | +€37,080 | +57.9% |
| Current portion of amounts payable after more than one year | 42 | €54,960 | €51,985 | -€2,974 | -5.4% |
| Trade debts | 44 | €1,961 | €2,408 | +€447 | +22.8% |
| Suppliers | 440/4 | €1,961 | €2,408 | +€447 | +22.8% |
| Taxes, remuneration and social security | 45 | €5,610 | €14,524 | +€8,914 | +158.9% |
| Taxes | 450/3 | €1,958 | €8,793 | +€6,835 | +349.1% |
| Remuneration and social security | 454/9 | €3,652 | €5,731 | +€2,079 | +56.9% |
| Other amounts payable | 47/48 | €1,547 | €32,241 | +€30,694 | +1984.5% |
| Accrued charges and deferred income | 492/3 | €514 | €67 | -€447 | -87.0% |
| Non-recurring operating income | 76A | €24,664 | €920 | -€23,744 | -96.3% |
| Remuneration, social security and pensions | 62 | €25,575 | €28,129 | +€2,554 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,821 | €70,039 | +€218 | +0.3% |
| Other operating charges | 640/8 | €1,978 | €3,715 | +€1,738 | +87.9% |
| Non-recurring operating charges | 66A | - | €7,894 | +€7,894 | |
| Gross operating margin | 9900 | €144,145 | €137,035 | -€7,110 | -4.9% |
| Operating profit (loss) | 9901 | €46,771 | €27,258 | -€19,513 | -41.7% |
| Financial income | 75/76B | €25 | €77 | +€52 | +205.3% |
| Recurring financial income | 75 | €25 | €77 | +€52 | +205.3% |
| Financial charges | 65/66B | €12,986 | €13,364 | +€378 | +2.9% |
| Recurring financial charges | 65 | €12,986 | €13,364 | +€378 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €33,810 | €13,972 | -€19,838 | -58.7% |
| Income taxes | 67/77 | €5,831 | €6,147 | +€316 | +5.4% |
| Profit (loss) for the period | 9904 | €27,980 | €7,825 | -€20,155 | -72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,980 | €7,825 | -€20,155 | -72.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.