LIDOC: 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.
LIDOC
Largest movements
- Current investments +€48,780
up €48,780 (+97.6%), from €50,000 to €98,780
- Cash -€33,711
down €33,711 (-14.3%), from €234,953 to €201,242
mainly Contributions, distributions and other (-€150,000) and Current investments (-€48,780)
- Tangible fixed assets -€6,735
down €6,735 (-18.5%), from €36,376 to €29,641
of which Other tangible fixed assets: -€5,128
- Receivables within one year +€5,303
up €5,303 (+77.8%), from €6,815 to €12,118
- Profit (loss) carried forward -€137,287
down €137,287 (-45.0%), from €304,937 to €167,650
- Other debts +€105,000
new in 2025: €105,000
- Tax, wage and social debts +€45,000
new in 2025: €45,000
- Taxes -€13,182
down €13,182 (-99.5%), from €13,249 to €67
- Gross operating margin -€8,363
down €8,363 (-27.9%), from €29,938 to €21,575
- Turnover -€7,277
down €7,277 (-12.8%), from €56,671 to €49,394
- Financial income -€3,118
down €3,118 (-73.8%), from €4,224 to €1,106
- Purchases and services +€2,392
up €2,392 (+8.9%), from €26,733 to €29,125
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 | €328,243 | €341,881 | +€13,638 | +4.2% |
| Fixed assets | 21/28 | €36,475 | €29,740 | -€6,735 | -18.5% |
| Tangible fixed assets | 22/27 | €36,376 | €29,641 | -€6,735 | -18.5% |
| Plant, machinery and equipment | 23 | €4,241 | €2,634 | -€1,607 | -37.9% |
| Other tangible fixed assets | 26 | €32,135 | €27,007 | -€5,128 | -16.0% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €291,768 | €312,141 | +€20,373 | +7.0% |
| Amounts receivable within one year | 40/41 | €6,815 | €12,118 | +€5,303 | +77.8% |
| Other amounts receivable | 41 | €6,815 | €12,118 | +€5,303 | +77.8% |
| Current investments | 50/53 | €50,000 | €98,780 | +€48,780 | +97.6% |
| Cash at bank and in hand | 54/58 | €234,953 | €201,242 | -€33,711 | -14.3% |
| Deferred charges and accrued income | 490/1 | - | €1 | +€1 | |
| Total equity and liabilities | 10/49 | €328,243 | €341,881 | +€13,638 | +4.2% |
| Equity | 10/15 | €326,937 | €189,650 | -€137,287 | -42.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,937 | €167,650 | -€137,287 | -45.0% |
| Amounts payable | 17/49 | €1,306 | €152,231 | +€150,925 | +11556.3% |
| Amounts payable within one year | 42/48 | €1,306 | €152,231 | +€150,925 | +11556.3% |
| Trade debts | 44 | €1,306 | €2,231 | +€925 | +70.8% |
| Suppliers | 440/4 | €1,306 | €2,231 | +€925 | +70.8% |
| Taxes, remuneration and social security | 45 | - | €45,000 | +€45,000 | |
| Taxes | 450/3 | - | €45,000 | +€45,000 | |
| Other amounts payable | 47/48 | - | €105,000 | +€105,000 | |
| Turnover | 70 | €56,671 | €49,394 | -€7,277 | -12.8% |
| Non-recurring operating income | 76A | - | €1,306 | +€1,306 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,733 | €29,125 | +€2,392 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,609 | €6,736 | -€873 | -11.5% |
| Other operating charges | 640/8 | €1,143 | €1,209 | +€66 | +5.8% |
| Gross operating margin | 9900 | €29,938 | €21,575 | -€8,363 | -27.9% |
| Operating profit (loss) | 9901 | €21,186 | €13,630 | -€7,556 | -35.7% |
| Financial income | 75/76B | €4,224 | €1,106 | -€3,118 | -73.8% |
| Recurring financial income | 75 | €4,224 | €1,106 | -€3,118 | -73.8% |
| Financial charges | 65/66B | €2,288 | €1,956 | -€332 | -14.5% |
| Recurring financial charges | 65 | €2,288 | €1,956 | -€332 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €23,122 | €12,780 | -€10,342 | -44.7% |
| Income taxes | 67/77 | €13,249 | €67 | -€13,182 | -99.5% |
| Profit (loss) for the period | 9904 | €9,873 | €12,713 | +€2,840 | +28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,873 | €12,713 | +€2,840 | +28.8% |
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.