Lidy Arms: 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.
Lidy Arms
Largest movements
- Stocks and contracts -€3,996
down €3,996 (-39.1%), from €10,211 to €6,215
- Tangible fixed assets +€2,070
up €2,070 (+2.6%), from €80,593 to €82,663
of which Plant, machinery and equipment: +€1,289
- Receivables within one year -€1,874
down €1,874 (-5.1%), from €37,090 to €35,216
of which Other amounts receivable: -€1,478
- Cash -€1,680
down €1,680 (-30.3%), from €5,553 to €3,873
mainly Other debts (-€8,635) and Investment in fixed assets (net) (-€2,824)
- Other debts -€8,635
down €8,635 (-6.0%), from €143,597 to €134,962
- Profit (loss) carried forward +€3,562
up €3,562 (+8.2%), from -€43,303 to -€39,740
- Tax, wage and social debts -€2,488
down €2,488 (-65.6%), from €3,793 to €1,305
- Trade debts +€2,332
up €2,332 (+1,396%), from €167 to €2,499
- Gross operating margin +€3,356
up €3,356 (+89.0%), from €3,773 to €7,129
- Other operating charges -€473
down €473 (-17.4%), from €2,713 to €2,240
- Financial charges -€287
down €287 (-39.8%), from €722 to €434
- Depreciation +€129
up €129 (+20.7%), from €625 to €754
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 | €133,667 | €129,174 | -€4,493 | -3.4% |
| Fixed assets | 21/28 | €80,593 | €82,663 | +€2,070 | +2.6% |
| Tangible fixed assets | 22/27 | €80,593 | €82,663 | +€2,070 | +2.6% |
| Land and buildings | 22 | €79,520 | €79,486 | -€34 | 0.0% |
| Plant, machinery and equipment | 23 | €1,038 | €2,327 | +€1,289 | +124% |
| Furniture and vehicles | 24 | €34 | €850 | +€815 | +2,367% |
| Current assets | 29/58 | €53,074 | €46,512 | -€6,563 | -12.4% |
| Stocks and contracts in progress | 3 | €10,211 | €6,215 | -€3,996 | -39.1% |
| Stocks | 30/36 | €10,211 | €6,215 | -€3,996 | -39.1% |
| Amounts receivable within one year | 40/41 | €37,090 | €35,216 | -€1,874 | -5.1% |
| Trade receivables | 40 | €396 | €0 | -€396 | -100% |
| Other amounts receivable | 41 | €36,694 | €35,216 | -€1,478 | -4.0% |
| Cash at bank and in hand | 54/58 | €5,553 | €3,873 | -€1,680 | -30.3% |
| Deferred charges and accrued income | 490/1 | €221 | €1,208 | +€987 | +447% |
| Total equity and liabilities | 10/49 | €133,667 | €129,174 | -€4,493 | -3.4% |
| Equity | 10/15 | -€13,890 | -€10,327 | +€3,562 | +25.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,821 | €10,821 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €8,962 | €8,962 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,303 | -€39,740 | +€3,562 | +8.2% |
| Amounts payable | 17/49 | €147,557 | €139,502 | -€8,055 | -5.5% |
| Amounts payable within one year | 42/48 | €147,557 | €138,766 | -€8,791 | -6.0% |
| Trade debts | 44 | €167 | €2,499 | +€2,332 | +1,396% |
| Suppliers | 440/4 | €167 | €2,499 | +€2,332 | +1,396% |
| Taxes, remuneration and social security | 45 | €3,793 | €1,305 | -€2,488 | -65.6% |
| Taxes | 450/3 | €3,793 | €1,305 | -€2,488 | -65.6% |
| Other amounts payable | 47/48 | €143,597 | €134,962 | -€8,635 | -6.0% |
| Accrued charges and deferred income | 492/3 | - | €736 | +€736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €625 | €754 | +€129 | +20.7% |
| Other operating charges | 640/8 | €2,713 | €2,240 | -€473 | -17.4% |
| Gross operating margin | 9900 | €3,773 | €7,129 | +€3,356 | +89.0% |
| Operating profit (loss) | 9901 | €436 | €4,136 | +€3,700 | +849% |
| Financial charges | 65/66B | €722 | €434 | -€287 | -39.8% |
| Recurring financial charges | 65 | €722 | €434 | -€287 | -39.8% |
| Profit (loss) for the period before taxes | 9903 | -€286 | €3,701 | +€3,987 | |
| Income taxes | 67/77 | €135 | €139 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€421 | €3,562 | +€3,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€421 | €3,562 | +€3,983 |
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 17 October 2026 via checked.be.