LIDIA VA: 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.
LIDIA VA
Largest movements
- Cash +€122
up €122 (+15.5%), from €787 to €909
mainly Other debts (+€8,703) and Tax, wage and social debts (+€2)
- Other debts +€8,703
up €8,703 (+18.1%), from €48,014 to €56,717
- Profit (loss) carried forward -€8,149
down €8,149 (-14.1%), from -€57,798 to -€65,947
- Trade debts -€435
down €435 (-27.9%), from €1,562 to €1,127
- Gross operating margin -€5,022
down €5,022 (-187%), from -€2,682 to -€7,704
- Other operating charges +€400
new in 2025: €400
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 | €4,807 | €4,929 | +€122 | +2.5% |
| Current assets | 29/58 | €4,807 | €4,929 | +€122 | +2.5% |
| Stocks and contracts in progress | 3 | €4,020 | €4,020 | = | 0.0% |
| Stocks | 30/36 | €4,020 | €4,020 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €787 | €909 | +€122 | +15.5% |
| Total equity and liabilities | 10/49 | €4,807 | €4,929 | +€122 | +2.5% |
| Equity | 10/15 | -€51,598 | -€59,747 | -€8,149 | -15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,798 | -€65,947 | -€8,149 | -14.1% |
| Amounts payable | 17/49 | €56,405 | €64,676 | +€8,271 | +14.7% |
| Amounts payable within one year | 42/48 | €56,405 | €64,676 | +€8,271 | +14.7% |
| Trade debts | 44 | €1,562 | €1,127 | -€435 | -27.9% |
| Suppliers | 440/4 | €1,562 | €1,127 | -€435 | -27.9% |
| Taxes, remuneration and social security | 45 | €6,829 | €6,831 | +€2 | 0.0% |
| Taxes | 450/3 | €630 | €632 | +€2 | +0.4% |
| Remuneration and social security | 454/9 | €6,199 | €6,199 | = | 0.0% |
| Other amounts payable | 47/48 | €48,014 | €56,717 | +€8,703 | +18.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€2,682 | -€7,704 | -€5,022 | -187% |
| Operating profit (loss) | 9901 | -€2,682 | -€8,104 | -€5,422 | -202% |
| Financial charges | 65/66B | €45 | €45 | = | 0.0% |
| Recurring financial charges | 65 | €45 | €45 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,727 | -€8,149 | -€5,422 | -199% |
| Profit (loss) for the period | 9904 | -€2,727 | -€8,149 | -€5,422 | -199% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,727 | -€8,149 | -€5,422 | -199% |
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 14 October 2026 via checked.be.