Lidia: 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.
Lidia
Largest movements
- Tangible fixed assets +€21,241
up €21,241 (+5.0%), from €424,248 to €445,489
- Cash -€5,269
down €5,269 (-71.3%), from €7,393 to €2,124
mainly Investment in fixed assets (net) (-€28,058) and Trade debts (-€4,477)
- Other debts +€15,000
up €15,000 (+3.0%), from €505,556 to €520,556
- Profit (loss) carried forward +€4,548
up €4,548 (+3.2%), from -€140,014 to -€135,465
- Trade debts -€4,477
down €4,477 (-89.6%), from €4,998 to €522
- Gross operating margin +€32,248
up €32,248, from -€20,312 to €11,935
- Depreciation +€2,336
up €2,336 (+52.1%), from €4,481 to €6,817
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 | €432,541 | €447,613 | +€15,072 | +3.5% |
| Fixed assets | 21/28 | €424,248 | €445,489 | +€21,241 | +5.0% |
| Tangible fixed assets | 22/27 | €424,248 | €445,489 | +€21,241 | +5.0% |
| Land and buildings | 22 | €424,248 | €445,489 | +€21,241 | +5.0% |
| Current assets | 29/58 | €8,293 | €2,124 | -€6,169 | -74.4% |
| Amounts receivable within one year | 40/41 | €900 | - | -€900 | |
| Trade receivables | 40 | €900 | - | -€900 | |
| Cash at bank and in hand | 54/58 | €7,393 | €2,124 | -€5,269 | -71.3% |
| Total equity and liabilities | 10/49 | €432,541 | €447,613 | +€15,072 | +3.5% |
| Equity | 10/15 | -€78,014 | -€73,465 | +€4,548 | +5.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,014 | -€135,465 | +€4,548 | +3.2% |
| Amounts payable | 17/49 | €510,554 | €521,078 | +€10,523 | +2.1% |
| Amounts payable within one year | 42/48 | €510,554 | €521,078 | +€10,523 | +2.1% |
| Trade debts | 44 | €4,998 | €522 | -€4,477 | -89.6% |
| Suppliers | 440/4 | €4,998 | €522 | -€4,477 | -89.6% |
| Other amounts payable | 47/48 | €505,556 | €520,556 | +€15,000 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,481 | €6,817 | +€2,336 | +52.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€20,312 | €11,935 | +€32,248 | |
| Operating profit (loss) | 9901 | -€25,181 | €4,719 | +€29,899 | |
| Financial charges | 65/66B | €293 | €170 | -€123 | -42.0% |
| Recurring financial charges | 65 | €293 | €170 | -€123 | -42.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,474 | €4,548 | +€30,022 | |
| Profit (loss) for the period | 9904 | -€25,474 | €4,548 | +€30,022 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,474 | €4,548 | +€30,022 |
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 4 October 2026 via checked.be.