LIDO CONSTRUCT: 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.
LIDO CONSTRUCT
Largest movements
- Receivables within one year -€10,332
down €10,332 (-90.3%), from €11,436 to €1,105
of which Trade receivables: -€10,860
- Tangible fixed assets -€5,158
down €5,158 (-95.0%), from €5,431 to €272
of which Furniture and vehicles: -€4,844
- Cash -€3,486
down €3,486 (-92.0%), from €3,790 to €304
mainly Net result for the year (-€11,136) and Trade debts (-€8,471)
- Profit (loss) carried forward -€11,136
down €11,136 (-52.7%), from -€21,114 to -€32,250
- Trade debts -€8,471
down €8,471 (-81.9%), from €10,349 to €1,877
- Current portion of long-term debt -€5,033
no longer reported in 2025 (was €5,033)
- Other debts +€4,048
up €4,048 (+37.1%), from €10,920 to €14,968
- Tax, wage and social debts +€1,680
new in 2025: €1,680
- Gross operating margin -€14,140
down €14,140, from €8,985 to -€5,155
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 | €23,780 | €4,868 | -€18,912 | -79.5% |
| Fixed assets | 21/28 | €8,554 | €3,396 | -€5,158 | -60.3% |
| Tangible fixed assets | 22/27 | €5,431 | €272 | -€5,158 | -95.0% |
| Plant, machinery and equipment | 23 | €315 | €0 | -€315 | -100.0% |
| Furniture and vehicles | 24 | €5,116 | €272 | -€4,844 | -94.7% |
| Financial fixed assets | 28 | €3,123 | €3,123 | = | 0.0% |
| Current assets | 29/58 | €15,226 | €1,472 | -€13,754 | -90.3% |
| Amounts receivable within one year | 40/41 | €11,436 | €1,105 | -€10,332 | -90.3% |
| Trade receivables | 40 | €11,359 | €499 | -€10,860 | -95.6% |
| Other amounts receivable | 41 | €77 | €606 | +€529 | +684.3% |
| Cash at bank and in hand | 54/58 | €3,790 | €304 | -€3,486 | -92.0% |
| Deferred charges and accrued income | 490/1 | - | €64 | +€64 | |
| Total equity and liabilities | 10/49 | €23,780 | €4,868 | -€18,912 | -79.5% |
| Equity | 10/15 | -€2,522 | -€13,658 | -€11,136 | -441.6% |
| Reserves | 13 | €18,592 | €18,592 | = | 0.0% |
| Distributable reserves | 133 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,114 | -€32,250 | -€11,136 | -52.7% |
| Amounts payable | 17/49 | €26,302 | €18,526 | -€7,777 | -29.6% |
| Amounts payable within one year | 42/48 | €26,302 | €18,526 | -€7,777 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €5,033 | - | -€5,033 | |
| Trade debts | 44 | €10,349 | €1,877 | -€8,471 | -81.9% |
| Suppliers | 440/4 | €10,349 | €1,877 | -€8,471 | -81.9% |
| Taxes, remuneration and social security | 45 | - | €1,680 | +€1,680 | |
| Remuneration and social security | 454/9 | - | €1,680 | +€1,680 | |
| Other amounts payable | 47/48 | €10,920 | €14,968 | +€4,048 | +37.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,192 | €5,158 | -€33 | -0.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €8,985 | -€5,155 | -€14,140 | |
| Operating profit (loss) | 9901 | €3,406 | -€10,713 | -€14,119 | |
| Financial charges | 65/66B | €427 | €422 | -€5 | -1.1% |
| Recurring financial charges | 65 | €427 | €422 | -€5 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €2,979 | -€11,136 | -€14,115 | |
| Profit (loss) for the period | 9904 | €2,979 | -€11,136 | -€14,115 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,979 | -€11,136 | -€14,115 |
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 10 October 2026 via checked.be.