LIDJE 1: 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.
LIDJE 1
Largest movements
- Cash -€13,799
down €13,799 (-89.4%), from €15,443 to €1,644
mainly Investment in fixed assets (net) (-€15,561) and Debts after one year (-€14,885)
- Debts after one year -€14,885
down €14,885 (-3.6%), from €415,701 to €400,816
- Gross operating margin +€11,217
up €11,217 (+38.5%), from €29,114 to €40,331
- Other operating charges +€5,936
up €5,936 (+1,377%), from €431 to €6,367
- Financial charges +€1,765
up €1,765 (+11.3%), from €15,605 to €17,370
- Depreciation +€1,566
up €1,566 (+8.0%), from €19,682 to €21,248
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 | €538,431 | €516,939 | -€21,492 | -4.0% |
| Formation expenses | 20 | €1,645 | €1,083 | -€562 | -34.2% |
| Fixed assets | 21/28 | €518,307 | €513,182 | -€5,125 | -1.0% |
| Tangible fixed assets | 22/27 | €518,307 | €513,182 | -€5,125 | -1.0% |
| Land and buildings | 22 | €506,648 | €504,758 | -€1,890 | -0.4% |
| Furniture and vehicles | 24 | €11,659 | €8,424 | -€3,235 | -27.7% |
| Current assets | 29/58 | €18,479 | €2,674 | -€15,805 | -85.5% |
| Amounts receivable within one year | 40/41 | €3,006 | - | -€3,006 | |
| Trade receivables | 40 | €3,006 | - | -€3,006 | |
| Cash at bank and in hand | 54/58 | €15,443 | €1,644 | -€13,799 | -89.4% |
| Deferred charges and accrued income | 490/1 | €30 | €1,030 | +€1,000 | +3,333% |
| Total equity and liabilities | 10/49 | €538,431 | €516,939 | -€21,492 | -4.0% |
| Equity | 10/15 | -€31,347 | -€36,001 | -€4,654 | -14.8% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,347 | -€44,001 | -€4,654 | -11.8% |
| Amounts payable | 17/49 | €569,778 | €552,940 | -€16,838 | -3.0% |
| Amounts payable after more than one year | 17 | €415,701 | €400,816 | -€14,885 | -3.6% |
| Financial debts | 170/4 | €415,701 | €400,816 | -€14,885 | -3.6% |
| Amounts payable within one year | 42/48 | €154,077 | €152,124 | -€1,953 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €14,299 | €14,885 | +€586 | +4.1% |
| Trade debts | 44 | €4,358 | €1,729 | -€2,629 | -60.3% |
| Suppliers | 440/4 | €4,358 | €1,729 | -€2,629 | -60.3% |
| Other amounts payable | 47/48 | €135,420 | €135,510 | +€90 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,682 | €21,248 | +€1,566 | +8.0% |
| Other operating charges | 640/8 | €431 | €6,367 | +€5,936 | +1,377% |
| Gross operating margin | 9900 | €29,114 | €40,331 | +€11,217 | +38.5% |
| Operating profit (loss) | 9901 | €9,001 | €12,716 | +€3,715 | +41.3% |
| Financial charges | 65/66B | €15,605 | €17,370 | +€1,765 | +11.3% |
| Recurring financial charges | 65 | €15,605 | €17,370 | +€1,765 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,604 | -€4,654 | +€1,950 | +29.5% |
| Profit (loss) for the period | 9904 | -€6,604 | -€4,654 | +€1,950 | +29.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,604 | -€4,654 | +€1,950 | +29.5% |
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 16 October 2026 via checked.be.