LIDERES: 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.
LIDERES
Largest movements
- Cash +€68,531
up €68,531 (+41.2%), from €166,174 to €234,705
mainly Other debts (+€193,394) and Net result for the year (+€120,049)
- Tangible fixed assets +€55,671
up €55,671 (+161%), from €34,484 to €90,155
- Other debts +€193,394
up €193,394 (+43,168%), from €448 to €193,842
- Reserves -€129,951
down €129,951 (-99.3%), from €130,870 to €919
- Debts after one year +€51,275
up €51,275 (+195%), from €26,302 to €77,577
- Current portion of long-term debt +€19,689
up €19,689 (+165%), from €11,949 to €31,638
- Tax, wage and social debts -€8,366
down €8,366 (-14.0%), from €59,935 to €51,569
- Gross operating margin +€59,061
up €59,061 (+44.1%), from €133,810 to €192,871
- Taxes +€8,474
up €8,474 (+23.5%), from €36,114 to €44,588
- Depreciation +€3,792
up €3,792 (+22.9%), from €16,552 to €20,344
- Financial charges +€2,566
up €2,566 (+155%), from €1,658 to €4,224
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 | €238,890 | €363,889 | +€124,999 | +52.3% |
| Fixed assets | 21/28 | €44,484 | €100,155 | +€55,671 | +125% |
| Tangible fixed assets | 22/27 | €34,484 | €90,155 | +€55,671 | +161% |
| Furniture and vehicles | 24 | €34,484 | €90,155 | +€55,671 | +161% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €194,406 | €263,734 | +€69,328 | +35.7% |
| Amounts receivable within one year | 40/41 | €28,232 | €29,029 | +€797 | +2.8% |
| Trade receivables | 40 | €28,232 | €28,617 | +€385 | +1.4% |
| Other amounts receivable | 41 | - | €412 | +€412 | |
| Cash at bank and in hand | 54/58 | €166,174 | €234,705 | +€68,531 | +41.2% |
| Total equity and liabilities | 10/49 | €238,890 | €363,889 | +€124,999 | +52.3% |
| Equity | 10/15 | €138,870 | €8,919 | -€129,951 | -93.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Contributions outside capital | 11 | €8,000 | €8,000 | = | 0.0% |
| Share premium | 1100/10 | €8,000 | €8,000 | = | 0.0% |
| Reserves | 13 | €130,870 | €919 | -€129,951 | -99.3% |
| Distributable reserves | 133 | €130,870 | €919 | -€129,951 | -99.3% |
| Amounts payable | 17/49 | €100,020 | €354,970 | +€254,950 | +255% |
| Amounts payable after more than one year | 17 | €26,302 | €77,577 | +€51,275 | +195% |
| Financial debts | 170/4 | €26,302 | €77,577 | +€51,275 | +195% |
| Amounts payable within one year | 42/48 | €73,718 | €277,393 | +€203,675 | +276% |
| Current portion of amounts payable after more than one year | 42 | €11,949 | €31,638 | +€19,689 | +165% |
| Trade debts | 44 | €1,386 | €344 | -€1,042 | -75.2% |
| Suppliers | 440/4 | €1,386 | €344 | -€1,042 | -75.2% |
| Taxes, remuneration and social security | 45 | €59,935 | €51,569 | -€8,366 | -14.0% |
| Taxes | 450/3 | €59,935 | €51,569 | -€8,366 | -14.0% |
| Other amounts payable | 47/48 | €448 | €193,842 | +€193,394 | +43,168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,552 | €20,344 | +€3,792 | +22.9% |
| Other operating charges | 640/8 | €2,930 | €3,801 | +€871 | +29.7% |
| Gross operating margin | 9900 | €133,810 | €192,871 | +€59,061 | +44.1% |
| Operating profit (loss) | 9901 | €114,328 | €168,726 | +€54,398 | +47.6% |
| Financial income | 75/76B | - | €135 | +€135 | |
| Recurring financial income | 75 | - | €135 | +€135 | |
| Financial charges | 65/66B | €1,658 | €4,224 | +€2,566 | +155% |
| Recurring financial charges | 65 | €1,658 | €4,224 | +€2,566 | +155% |
| Profit (loss) for the period before taxes | 9903 | €112,670 | €164,637 | +€51,967 | +46.1% |
| Income taxes | 67/77 | €36,114 | €44,588 | +€8,474 | +23.5% |
| Profit (loss) for the period | 9904 | €76,556 | €120,049 | +€43,493 | +56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €76,556 | €120,049 | +€43,493 | +56.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.