LIDERONA: 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.
LIDERONA
Largest movements
- Tangible fixed assets -€30,245
down €30,245 (-7.1%), from €426,428 to €396,183
- Cash +€18,503
up €18,503 (+26.2%), from €70,594 to €89,097
mainly Depreciation (+€30,245) and Trade debts (+€299)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€12,883
down €12,883 (-28.0%), from €45,963 to €33,080
- Taxes -€785
down €785 (-100%), from €785 to €0
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 | €497,460 | €486,518 | -€10,942 | -2.2% |
| Fixed assets | 21/28 | €426,428 | €396,183 | -€30,245 | -7.1% |
| Tangible fixed assets | 22/27 | €426,428 | €396,183 | -€30,245 | -7.1% |
| Land and buildings | 22 | €426,428 | €396,183 | -€30,245 | -7.1% |
| Current assets | 29/58 | €71,032 | €90,335 | +€19,303 | +27.2% |
| Current investments | 50/53 | €438 | €438 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €70,594 | €89,097 | +€18,503 | +26.2% |
| Deferred charges and accrued income | 490/1 | €0 | €800 | +€800 | |
| Total equity and liabilities | 10/49 | €497,460 | €486,518 | -€10,942 | -2.2% |
| Equity | 10/15 | €489,922 | €485,086 | -€4,836 | -1.0% |
| Contributions | 10/11 | €109,375 | €109,375 | = | 0.0% |
| Capital | 10 | €109,375 | €109,375 | = | 0.0% |
| Issued capital | 100 | €109,375 | €109,375 | = | 0.0% |
| Reserves | 13 | €380,547 | €380,547 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,938 | €10,938 | = | 0.0% |
| Legal reserve | 130 | €10,938 | €10,938 | = | 0.0% |
| Distributable reserves | 133 | €369,609 | €369,609 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€4,836 | -€4,836 | |
| Amounts payable | 17/49 | €7,538 | €1,432 | -€6,106 | -81.0% |
| Amounts payable within one year | 42/48 | €6,738 | €1,432 | -€5,306 | -78.7% |
| Trade debts | 44 | €48 | €348 | +€299 | +619% |
| Suppliers | 440/4 | €48 | €348 | +€299 | +619% |
| Taxes, remuneration and social security | 45 | €785 | €0 | -€785 | -100% |
| Taxes | 450/3 | €785 | €0 | -€785 | -100% |
| Other amounts payable | 47/48 | €5,904 | €1,085 | -€4,820 | -81.6% |
| Accrued charges and deferred income | 492/3 | €800 | €0 | -€800 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,879 | €30,245 | +€367 | +1.2% |
| Other operating charges | 640/8 | €7,177 | €7,401 | +€224 | +3.1% |
| Gross operating margin | 9900 | €45,963 | €33,080 | -€12,883 | -28.0% |
| Operating profit (loss) | 9901 | €8,907 | -€4,566 | -€13,474 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €269 | €270 | +€2 | +0.6% |
| Recurring financial charges | 65 | €269 | €270 | +€2 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €8,639 | -€4,836 | -€13,475 | |
| Income taxes | 67/77 | €785 | €0 | -€785 | -100% |
| Profit (loss) for the period | 9904 | €7,854 | -€4,836 | -€12,690 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,854 | -€4,836 | -€12,690 |
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 23 October 2026 via checked.be.