LIDILA: 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.
LIDILA
Largest movements
- Tangible fixed assets +€61,810
new in 2025: €61,810
- Cash +€14,317
up €14,317 (+44.2%), from €32,384 to €46,701
mainly Debts after one year (+€47,043) and Net result for the year (+€17,474)
- Deferred charges and accrued income +€3,294
new in 2025: €3,294
- Debts after one year +€47,043
new in 2025: €47,043
- Profit (loss) carried forward +€17,474
up €17,474 (+78.5%), from €22,252 to €39,726
- Current portion of long-term debt +€14,098
new in 2025: €14,098
- Other debts +€1,935
new in 2025: €1,935
- Depreciation +€15,136
new in 2025: €15,136
- Gross operating margin +€12,701
up €12,701 (+44.8%), from €28,339 to €41,040
- Financial charges +€2,452
new in 2025: €2,452
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 | €46,193 | €126,438 | +€80,245 | +173.7% |
| Fixed assets | 21/28 | €499 | €62,309 | +€61,810 | +12384.6% |
| Tangible fixed assets | 22/27 | - | €61,810 | +€61,810 | |
| Furniture and vehicles | 24 | - | €61,810 | +€61,810 | |
| Financial fixed assets | 28 | €499 | €499 | = | 0.0% |
| Current assets | 29/58 | €45,694 | €64,128 | +€18,434 | +40.3% |
| Amounts receivable within one year | 40/41 | €13,310 | €14,133 | +€823 | +6.2% |
| Trade receivables | 40 | €13,310 | €14,133 | +€823 | +6.2% |
| Cash at bank and in hand | 54/58 | €32,384 | €46,701 | +€14,317 | +44.2% |
| Deferred charges and accrued income | 490/1 | - | €3,294 | +€3,294 | |
| Total equity and liabilities | 10/49 | €46,193 | €126,438 | +€80,245 | +173.7% |
| Equity | 10/15 | €25,252 | €42,726 | +€17,474 | +69.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,252 | €39,726 | +€17,474 | +78.5% |
| Amounts payable | 17/49 | €20,941 | €83,712 | +€62,771 | +299.7% |
| Amounts payable after more than one year | 17 | - | €47,043 | +€47,043 | |
| Financial debts | 170/4 | - | €47,043 | +€47,043 | |
| Amounts payable within one year | 42/48 | €20,941 | €36,669 | +€15,728 | +75.1% |
| Current portion of amounts payable after more than one year | 42 | - | €14,098 | +€14,098 | |
| Trade debts | 44 | €915 | €238 | -€677 | -74.0% |
| Suppliers | 440/4 | €915 | €238 | -€677 | -74.0% |
| Taxes, remuneration and social security | 45 | €20,026 | €20,398 | +€372 | +1.9% |
| Taxes | 450/3 | €17,526 | €17,898 | +€372 | +2.1% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | - | €1,935 | +€1,935 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €15,136 | +€15,136 | |
| Other operating charges | 640/8 | €387 | €548 | +€161 | +41.6% |
| Gross operating margin | 9900 | €28,339 | €41,040 | +€12,701 | +44.8% |
| Operating profit (loss) | 9901 | €27,952 | €25,355 | -€2,597 | -9.3% |
| Financial charges | 65/66B | - | €2,452 | +€2,452 | |
| Recurring financial charges | 65 | - | €2,452 | +€2,452 | |
| Profit (loss) for the period before taxes | 9903 | €27,952 | €22,903 | -€5,049 | -18.1% |
| Income taxes | 67/77 | €5,700 | €5,429 | -€271 | -4.8% |
| Profit (loss) for the period | 9904 | €22,252 | €17,474 | -€4,778 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €22,252 | €17,474 | -€4,778 | -21.5% |
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 8 October 2026 via checked.be.