LIDO: 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.
LIDO
Largest movements
- Cash -€57,729
down €57,729 (-11.0%), from €527,077 to €469,348
mainly Contributions, distributions and other (-€39,463) and Receivables within one year (-€33,453)
- Receivables within one year +€33,453
up €33,453 (+83.2%), from €40,202 to €73,655
of which Trade receivables: +€24,646
- Tangible fixed assets -€20,820
down €20,820 (-39.2%), from €53,091 to €32,271
of which Furniture and vehicles: -€18,595
- Reserves -€39,463
down €39,463 (-7.6%), from €517,394 to €477,931
- Tax, wage and social debts -€18,669
no longer reported in 2025 (was €18,669)
of which Taxes: -€16,985
- Profit (loss) carried forward +€9,735
up €9,735 (+15.1%), from €64,671 to €74,406
- Gross operating margin -€99,112
down €99,112 (-62.7%), from €158,138 to €59,026
- Taxes -€28,551
down €28,551 (-84.9%), from €33,646 to €5,095
- Staff costs -€16,261
down €16,261 (-47.2%), from €34,434 to €18,174
- Depreciation -€1,692
down €1,692 (-12.8%), from €13,232 to €11,539
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 | €629,586 | €583,214 | -€46,372 | -7.4% |
| Fixed assets | 21/28 | €53,091 | €32,271 | -€20,820 | -39.2% |
| Tangible fixed assets | 22/27 | €53,091 | €32,271 | -€20,820 | -39.2% |
| Land and buildings | 22 | €13,995 | €12,656 | -€1,339 | -9.6% |
| Plant, machinery and equipment | 23 | €2,473 | €1,586 | -€887 | -35.9% |
| Furniture and vehicles | 24 | €33,423 | €14,828 | -€18,595 | -55.6% |
| Other tangible fixed assets | 26 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €576,495 | €550,943 | -€25,552 | -4.4% |
| Amounts receivable after more than one year | 29 | €1,000 | €1,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,202 | €73,655 | +€33,453 | +83.2% |
| Trade receivables | 40 | €15,752 | €40,398 | +€24,646 | +156.5% |
| Other amounts receivable | 41 | €24,450 | €33,257 | +€8,806 | +36.0% |
| Current investments | 50/53 | €5,100 | €5,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €527,077 | €469,348 | -€57,729 | -11.0% |
| Deferred charges and accrued income | 490/1 | €3,117 | €1,840 | -€1,277 | -41.0% |
| Total equity and liabilities | 10/49 | €629,586 | €583,214 | -€46,372 | -7.4% |
| Equity | 10/15 | €600,285 | €570,557 | -€29,728 | -5.0% |
| Contributions | 10/11 | €18,220 | €18,220 | = | 0.0% |
| Reserves | 13 | €517,394 | €477,931 | -€39,463 | -7.6% |
| Distributable reserves | 133 | €517,394 | €477,931 | -€39,463 | -7.6% |
| Profit (loss) carried forward | 14 | €64,671 | €74,406 | +€9,735 | +15.1% |
| Amounts payable | 17/49 | €29,301 | €12,656 | -€16,644 | -56.8% |
| Amounts payable within one year | 42/48 | €29,301 | €12,618 | -€16,682 | -56.9% |
| Trade debts | 44 | €10,632 | €12,618 | +€1,986 | +18.7% |
| Suppliers | 440/4 | €10,632 | €12,618 | +€1,986 | +18.7% |
| Taxes, remuneration and social security | 45 | €18,669 | - | -€18,669 | |
| Taxes | 450/3 | €16,985 | - | -€16,985 | |
| Remuneration and social security | 454/9 | €1,684 | - | -€1,684 | |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Non-recurring operating income | 76A | €8,055 | - | -€8,055 | |
| Remuneration, social security and pensions | 62 | €34,434 | €18,174 | -€16,261 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,232 | €11,539 | -€1,692 | -12.8% |
| Other operating charges | 640/8 | €1,339 | €1,180 | -€159 | -11.9% |
| Non-recurring operating charges | 66A | - | €12,401 | +€12,401 | |
| Gross operating margin | 9900 | €158,138 | €59,026 | -€99,112 | -62.7% |
| Operating profit (loss) | 9901 | €109,133 | €15,732 | -€93,401 | -85.6% |
| Financial income | 75/76B | €1,108 | €2,678 | +€1,570 | +141.7% |
| Recurring financial income | 75 | €1,108 | €2,678 | +€1,570 | +141.7% |
| Financial charges | 65/66B | €3,739 | €3,579 | -€160 | -4.3% |
| Recurring financial charges | 65 | €3,739 | €3,579 | -€160 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €106,502 | €14,830 | -€91,672 | -86.1% |
| Income taxes | 67/77 | €33,646 | €5,095 | -€28,551 | -84.9% |
| Profit (loss) for the period | 9904 | €72,856 | €9,735 | -€63,121 | -86.6% |
| Profit (loss) for the period to be appropriated | 9905 | €72,856 | €9,735 | -€63,121 | -86.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.