LIDJE 2: 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.
LIDJE 2
Largest movements
- Tangible fixed assets +€16,083
up €16,083 (+3.4%), from €475,665 to €491,748
of which Furniture and vehicles: +€10,515
- Receivables within one year +€15,448
new in 2025: €15,448
- Cash +€5,729
up €5,729 (+230.7%), from €2,483 to €8,212
mainly Debts after one year (+€75,634) and Depreciation (+€18,413)
- Debts after one year +€75,634
up €75,634 (+21.8%), from €347,721 to €423,355
- Trade debts -€56,690
down €56,690 (-97.2%), from €58,333 to €1,643
- Accrued charges and deferred income +€16,982
up €16,982 (+340.7%), from €4,984 to €21,966
- Gross operating margin +€39,151
up €39,151, from -€4,571 to €34,580
- Depreciation -€5,984
down €5,984 (-24.5%), from €24,397 to €18,413
- Financial charges -€848
down €848 (-4.2%), from €19,972 to €19,124
- Other operating charges -€488
down €488 (-23.0%), from €2,122 to €1,634
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 | €480,739 | €517,536 | +€36,797 | +7.7% |
| Formation expenses | 20 | €1,736 | €1,243 | -€493 | -28.4% |
| Fixed assets | 21/28 | €475,665 | €491,748 | +€16,083 | +3.4% |
| Tangible fixed assets | 22/27 | €475,665 | €491,748 | +€16,083 | +3.4% |
| Land and buildings | 22 | €475,498 | €481,066 | +€5,568 | +1.2% |
| Furniture and vehicles | 24 | €167 | €10,682 | +€10,515 | +6296.4% |
| Current assets | 29/58 | €3,338 | €24,545 | +€21,207 | +635.3% |
| Amounts receivable within one year | 40/41 | - | €15,448 | +€15,448 | |
| Trade receivables | 40 | - | €15,448 | +€15,448 | |
| Cash at bank and in hand | 54/58 | €2,483 | €8,212 | +€5,729 | +230.7% |
| Deferred charges and accrued income | 490/1 | €855 | €885 | +€30 | +3.5% |
| Total equity and liabilities | 10/49 | €480,739 | €517,536 | +€36,797 | +7.7% |
| Equity | 10/15 | -€43,062 | -€47,639 | -€4,577 | -10.6% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,062 | -€55,639 | -€4,577 | -9.0% |
| Amounts payable | 17/49 | €523,801 | €565,175 | +€41,374 | +7.9% |
| Amounts payable after more than one year | 17 | €347,721 | €423,355 | +€75,634 | +21.8% |
| Financial debts | 170/4 | €347,721 | €423,355 | +€75,634 | +21.8% |
| Amounts payable within one year | 42/48 | €171,096 | €119,854 | -€51,242 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €11,279 | €14,877 | +€3,598 | +31.9% |
| Trade debts | 44 | €58,333 | €1,643 | -€56,690 | -97.2% |
| Suppliers | 440/4 | €58,333 | €1,643 | -€56,690 | -97.2% |
| Other amounts payable | 47/48 | €101,484 | €103,334 | +€1,850 | +1.8% |
| Accrued charges and deferred income | 492/3 | €4,984 | €21,966 | +€16,982 | +340.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,397 | €18,413 | -€5,984 | -24.5% |
| Other operating charges | 640/8 | €2,122 | €1,634 | -€488 | -23.0% |
| Gross operating margin | 9900 | -€4,571 | €34,580 | +€39,151 | |
| Operating profit (loss) | 9901 | -€31,090 | €14,533 | +€45,623 | |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €19,972 | €19,124 | -€848 | -4.2% |
| Recurring financial charges | 65 | €19,972 | €19,124 | -€848 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | -€51,062 | -€4,577 | +€46,485 | +91.0% |
| Profit (loss) for the period | 9904 | -€51,062 | -€4,577 | +€46,485 | +91.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€51,062 | -€4,577 | +€46,485 | +91.0% |
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 6 October 2026 via checked.be.