LIDI Partners: 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.
LIDI Partners
Largest movements
- Cash -€84,510
down €84,510 (-90.7%), from €93,179 to €8,669
mainly Current portion of long-term debt (-€164,539) and Trade debts (-€139,868)
- Intangible fixed assets -€28,156
down €28,156 (-20.0%), from €140,705 to €112,548
- Receivables within one year +€25,225
new in 2025: €25,225
of which Trade receivables: +€25,000
- Current portion of long-term debt -€164,539
down €164,539 (-74.2%), from €221,771 to €57,231
- Debts after one year +€157,123
up €157,123 (+255%), from €61,651 to €218,774
- Trade debts -€139,868
down €139,868 (-97.5%), from €143,422 to €3,554
- Reserves +€40,396
up €40,396 (+610%), from €6,623 to €47,019
- Tax, wage and social debts +€18,816
up €18,816 (+497%), from €3,783 to €22,600
- Gross operating margin +€81,997
up €81,997 (+895%), from €9,162 to €91,159
- Depreciation +€28,766
up €28,766 (+17,896%), from €161 to €28,926
- Financial charges +€14,841
up €14,841 (+8,655%), from €171 to €15,012
- Taxes +€12,654
up €12,654 (+573%), from €2,208 to €14,861
- Financial income +€8,156
new in 2025: €8,156
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 | €444,531 | €361,168 | -€83,363 | -18.8% |
| Fixed assets | 21/28 | €351,352 | €324,451 | -€26,901 | -7.7% |
| Intangible fixed assets | 21 | €140,705 | €112,548 | -€28,156 | -20.0% |
| Tangible fixed assets | 22/27 | €2,226 | €1,456 | -€770 | -34.6% |
| Plant, machinery and equipment | 23 | €2,226 | €1,456 | -€770 | -34.6% |
| Financial fixed assets | 28 | €208,421 | €210,446 | +€2,025 | +1.0% |
| Current assets | 29/58 | €93,179 | €36,717 | -€56,462 | -60.6% |
| Amounts receivable within one year | 40/41 | - | €25,225 | +€25,225 | |
| Trade receivables | 40 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 41 | - | €225 | +€225 | |
| Cash at bank and in hand | 54/58 | €93,179 | €8,669 | -€84,510 | -90.7% |
| Deferred charges and accrued income | 490/1 | - | €2,823 | +€2,823 | |
| Total equity and liabilities | 10/49 | €444,531 | €361,168 | -€83,363 | -18.8% |
| Equity | 10/15 | €7,623 | €48,019 | +€40,396 | +530% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €6,623 | €47,019 | +€40,396 | +610% |
| Distributable reserves | 133 | €6,623 | €47,019 | +€40,396 | +610% |
| Amounts payable | 17/49 | €436,909 | €313,149 | -€123,759 | -28.3% |
| Amounts payable after more than one year | 17 | €61,651 | €218,774 | +€157,123 | +255% |
| Financial debts | 170/4 | €61,651 | €218,774 | +€157,123 | +255% |
| Amounts payable within one year | 42/48 | €375,092 | €94,239 | -€280,853 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €221,771 | €57,231 | -€164,539 | -74.2% |
| Trade debts | 44 | €143,422 | €3,554 | -€139,868 | -97.5% |
| Suppliers | 440/4 | €143,422 | €3,554 | -€139,868 | -97.5% |
| Taxes, remuneration and social security | 45 | €3,783 | €22,600 | +€18,816 | +497% |
| Taxes | 450/3 | €3,783 | €22,600 | +€18,816 | +497% |
| Other amounts payable | 47/48 | €6,116 | €10,854 | +€4,738 | +77.5% |
| Accrued charges and deferred income | 492/3 | €166 | €136 | -€30 | -17.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161 | €28,926 | +€28,766 | +17,896% |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €9,162 | €91,159 | +€81,997 | +895% |
| Operating profit (loss) | 9901 | €9,001 | €62,113 | +€53,111 | +590% |
| Financial income | 75/76B | - | €8,156 | +€8,156 | |
| Recurring financial income | 75 | - | €8,156 | +€8,156 | |
| Financial charges | 65/66B | €171 | €15,012 | +€14,841 | +8,655% |
| Recurring financial charges | 65 | €171 | €15,012 | +€14,841 | +8,655% |
| Profit (loss) for the period before taxes | 9903 | €8,830 | €55,257 | +€46,427 | +526% |
| Income taxes | 67/77 | €2,208 | €14,861 | +€12,654 | +573% |
| Profit (loss) for the period | 9904 | €6,623 | €40,396 | +€33,774 | +510% |
| Profit (loss) for the period to be appropriated | 9905 | €6,623 | €40,396 | +€33,774 | +510% |
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 27 October 2026 via checked.be.