LIDFLID: 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.
LIDFLID
Largest movements
- Receivables within one year -€76,484
down €76,484 (-68.8%), from €111,246 to €34,762
of which Trade receivables: -€76,707
- Tangible fixed assets -€7,349
down €7,349 (-8.9%), from €82,244 to €74,895
of which Furniture and vehicles: -€3,953
- Cash -€5,745
down €5,745 (-7.3%), from €78,640 to €72,895
mainly Net result for the year (-€48,610) and Trade debts (-€29,438)
- Financial fixed assets +€4,686
new in 2025: €4,686
- Current investments -€4,686
down €4,686 (-100%), from €4,686 to €0
- Profit (loss) carried forward -€48,610
down €48,610 (-365%), from -€13,321 to -€61,931
- Trade debts -€29,438
down €29,438 (-23.2%), from €127,049 to €97,612
- Tax, wage and social debts -€8,845
down €8,845 (-15.2%), from €58,318 to €49,474
of which Remuneration and social security: -€5,734
- Gross operating margin -€116,591
down €116,591 (-36.6%), from €318,875 to €202,284
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 | €315,821 | €229,414 | -€86,408 | -27.4% |
| Fixed assets | 21/28 | €82,244 | €79,581 | -€2,663 | -3.2% |
| Tangible fixed assets | 22/27 | €82,244 | €74,895 | -€7,349 | -8.9% |
| Plant, machinery and equipment | 23 | €67,976 | €64,580 | -€3,396 | -5.0% |
| Furniture and vehicles | 24 | €14,268 | €10,315 | -€3,953 | -27.7% |
| Financial fixed assets | 28 | - | €4,686 | +€4,686 | |
| Current assets | 29/58 | €233,578 | €149,833 | -€83,745 | -35.9% |
| Stocks and contracts in progress | 3 | €38,237 | €39,947 | +€1,710 | +4.5% |
| Stocks | 30/36 | €38,237 | €39,947 | +€1,710 | +4.5% |
| Amounts receivable within one year | 40/41 | €111,246 | €34,762 | -€76,484 | -68.8% |
| Trade receivables | 40 | €105,501 | €28,794 | -€76,707 | -72.7% |
| Other amounts receivable | 41 | €5,745 | €5,968 | +€223 | +3.9% |
| Current investments | 50/53 | €4,686 | €0 | -€4,686 | -100% |
| Cash at bank and in hand | 54/58 | €78,640 | €72,895 | -€5,745 | -7.3% |
| Deferred charges and accrued income | 490/1 | €768 | €2,228 | +€1,460 | +190% |
| Total equity and liabilities | 10/49 | €315,821 | €229,414 | -€86,408 | -27.4% |
| Equity | 10/15 | €72,430 | €23,820 | -€48,610 | -67.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,551 | €79,551 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €60,801 | €60,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,321 | -€61,931 | -€48,610 | -365% |
| Amounts payable | 17/49 | €243,392 | €205,594 | -€37,798 | -15.5% |
| Amounts payable within one year | 42/48 | €242,197 | €204,072 | -€38,124 | -15.7% |
| Trade debts | 44 | €127,049 | €97,612 | -€29,438 | -23.2% |
| Suppliers | 440/4 | €127,049 | €97,612 | -€29,438 | -23.2% |
| Taxes, remuneration and social security | 45 | €58,318 | €49,474 | -€8,845 | -15.2% |
| Taxes | 450/3 | €13,065 | €9,955 | -€3,110 | -23.8% |
| Remuneration and social security | 454/9 | €45,253 | €39,519 | -€5,734 | -12.7% |
| Other amounts payable | 47/48 | €56,829 | €56,987 | +€158 | +0.3% |
| Accrued charges and deferred income | 492/3 | €1,195 | €1,522 | +€327 | +27.3% |
| Remuneration, social security and pensions | 62 | €216,672 | €219,850 | +€3,178 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,720 | €23,420 | -€300 | -1.3% |
| Other operating charges | 640/8 | €4,245 | €4,939 | +€694 | +16.4% |
| Gross operating margin | 9900 | €318,875 | €202,284 | -€116,591 | -36.6% |
| Operating profit (loss) | 9901 | €74,239 | -€45,925 | -€120,164 | |
| Financial income | 75/76B | €58 | €192 | +€134 | +231% |
| Recurring financial income | 75 | €58 | €192 | +€134 | +231% |
| Financial charges | 65/66B | €2,456 | €2,457 | +€1 | +0.1% |
| Recurring financial charges | 65 | €2,456 | €2,457 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €71,841 | -€48,190 | -€120,031 | |
| Income taxes | 67/77 | €514 | €420 | -€94 | -18.3% |
| Profit (loss) for the period | 9904 | €71,327 | -€48,610 | -€119,937 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,327 | -€48,610 | -€119,937 |
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.