LIE-VIE: 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.
LIE-VIE
Largest movements
- Cash +€4,772
up €4,772 (+49.2%), from €9,708 to €14,480
mainly Other debts (+€8,829) and Depreciation (+€4,040)
- Receivables within one year +€584
new in 2025: €584
- Tangible fixed assets -€450
down €450 (-24.1%), from €1,868 to €1,418
of which Furniture and vehicles: -€324
- Other debts +€8,829
up €8,829 (+345%), from €2,557 to €11,386
- Tax, wage and social debts -€2,166
down €2,166 (-72.8%), from €2,976 to €809
- Profit (loss) carried forward -€1,283
down €1,283 (-19.1%), from €6,731 to €5,448
- Trade debts -€319
no longer reported in 2025 (was €319)
- Depreciation +€1,183
up €1,183 (+41.4%), from €2,856 to €4,040
- Gross operating margin -€950
down €950 (-24.8%), from €3,832 to €2,882
- Taxes -€229
no longer reported in 2025 (was €229)
- Financial charges +€75
up €75 (+150%), from €50 to €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.
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 | €15,582 | €20,643 | +€5,061 | +32.5% |
| Fixed assets | 21/28 | €5,874 | €5,580 | -€295 | -5.0% |
| Intangible fixed assets | 21 | €4,006 | €4,162 | +€156 | +3.9% |
| Tangible fixed assets | 22/27 | €1,868 | €1,418 | -€450 | -24.1% |
| Land and buildings | 22 | €1,020 | €894 | -€126 | -12.4% |
| Furniture and vehicles | 24 | €848 | €524 | -€324 | -38.2% |
| Current assets | 29/58 | €9,708 | €15,064 | +€5,356 | +55.2% |
| Amounts receivable within one year | 40/41 | - | €584 | +€584 | |
| Trade receivables | 40 | - | €584 | +€584 | |
| Cash at bank and in hand | 54/58 | €9,708 | €14,480 | +€4,772 | +49.2% |
| Total equity and liabilities | 10/49 | €15,582 | €20,643 | +€5,061 | +32.5% |
| Equity | 10/15 | €9,731 | €8,448 | -€1,283 | -13.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,731 | €5,448 | -€1,283 | -19.1% |
| Amounts payable | 17/49 | €5,851 | €12,195 | +€6,344 | +108% |
| Amounts payable within one year | 42/48 | €5,851 | €12,195 | +€6,344 | +108% |
| Trade debts | 44 | €319 | - | -€319 | |
| Suppliers | 440/4 | €319 | - | -€319 | |
| Taxes, remuneration and social security | 45 | €2,976 | €809 | -€2,166 | -72.8% |
| Taxes | 450/3 | €2,976 | €809 | -€2,166 | -72.8% |
| Other amounts payable | 47/48 | €2,557 | €11,386 | +€8,829 | +345% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856 | €4,040 | +€1,183 | +41.4% |
| Gross operating margin | 9900 | €3,832 | €2,882 | -€950 | -24.8% |
| Operating profit (loss) | 9901 | €975 | -€1,158 | -€2,133 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €50 | €125 | +€75 | +150% |
| Recurring financial charges | 65 | €50 | €125 | +€75 | +150% |
| Profit (loss) for the period before taxes | 9903 | €955 | -€1,283 | -€2,238 | |
| Income taxes | 67/77 | €229 | - | -€229 | |
| Profit (loss) for the period | 9904 | €727 | -€1,283 | -€2,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €727 | -€1,283 | -€2,009 |
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 19 October 2026 via checked.be.