LieBarté: 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.
LieBarté
Largest movements
- Tangible fixed assets -€10,253
down €10,253 (-20.0%), from €51,307 to €41,054
of which Furniture and vehicles: -€9,270
- Receivables within one year +€7,591
up €7,591 (+58.6%), from €12,945 to €20,536
of which Other amounts receivable: +€7,539
- Stocks and contracts -€7,401
down €7,401 (-11.5%), from €64,593 to €57,192
- Deferred charges and accrued income -€2,097
down €2,097 (-49.8%), from €4,211 to €2,114
- Other debts -€6,333
down €6,333 (-9.8%), from €64,491 to €58,158
- Reserves -€4,993
down €4,993 (-6.0%), from €83,904 to €78,912
- Gross operating margin -€31,844
down €31,844 (-59.6%), from €53,460 to €21,617
- Other operating charges +€9,059
up €9,059 (+312.3%), from €2,900 to €11,959
- Taxes -€8,491
down €8,491 (-95.5%), from €8,889 to €398
- Depreciation +€871
up €871 (+6.5%), from €13,332 to €14,203
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 | €154,327 | €142,753 | -€11,575 | -7.5% |
| Fixed assets | 21/28 | €51,307 | €41,054 | -€10,253 | -20.0% |
| Tangible fixed assets | 22/27 | €51,307 | €41,054 | -€10,253 | -20.0% |
| Plant, machinery and equipment | 23 | €2,691 | €2,716 | +€25 | +0.9% |
| Furniture and vehicles | 24 | €19,701 | €10,431 | -€9,270 | -47.1% |
| Other tangible fixed assets | 26 | €28,915 | €27,907 | -€1,008 | -3.5% |
| Current assets | 29/58 | €103,021 | €101,699 | -€1,322 | -1.3% |
| Stocks and contracts in progress | 3 | €64,593 | €57,192 | -€7,401 | -11.5% |
| Stocks | 30/36 | €64,593 | €57,192 | -€7,401 | -11.5% |
| Amounts receivable within one year | 40/41 | €12,945 | €20,536 | +€7,591 | +58.6% |
| Trade receivables | 40 | €11,791 | €11,843 | +€52 | +0.4% |
| Other amounts receivable | 41 | €1,154 | €8,693 | +€7,539 | +653.3% |
| Cash at bank and in hand | 54/58 | €21,271 | €21,856 | +€585 | +2.8% |
| Deferred charges and accrued income | 490/1 | €4,211 | €2,114 | -€2,097 | -49.8% |
| Total equity and liabilities | 10/49 | €154,327 | €142,753 | -€11,575 | -7.5% |
| Equity | 10/15 | €84,904 | €79,912 | -€4,993 | -5.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €83,904 | €78,912 | -€4,993 | -6.0% |
| Distributable reserves | 133 | €83,904 | €78,912 | -€4,993 | -6.0% |
| Amounts payable | 17/49 | €69,423 | €62,841 | -€6,582 | -9.5% |
| Amounts payable within one year | 42/48 | €69,423 | €62,788 | -€6,635 | -9.6% |
| Trade debts | 44 | €1,451 | €2,525 | +€1,073 | +74.0% |
| Suppliers | 440/4 | €1,451 | €2,525 | +€1,073 | +74.0% |
| Taxes, remuneration and social security | 45 | €3,481 | €2,105 | -€1,376 | -39.5% |
| Taxes | 450/3 | €3,481 | €2,105 | -€1,376 | -39.5% |
| Other amounts payable | 47/48 | €64,491 | €58,158 | -€6,333 | -9.8% |
| Accrued charges and deferred income | 492/3 | - | €53 | +€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,332 | €14,203 | +€871 | +6.5% |
| Other operating charges | 640/8 | €2,900 | €11,959 | +€9,059 | +312.3% |
| Gross operating margin | 9900 | €53,460 | €21,617 | -€31,844 | -59.6% |
| Operating profit (loss) | 9901 | €37,228 | -€4,545 | -€41,774 | |
| Financial income | 75/76B | €220 | €7 | -€213 | -96.8% |
| Recurring financial income | 75 | €220 | €7 | -€213 | -96.8% |
| Financial charges | 65/66B | €63 | €56 | -€8 | -12.0% |
| Recurring financial charges | 65 | €63 | €56 | -€8 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €37,385 | -€4,594 | -€41,979 | |
| Income taxes | 67/77 | €8,889 | €398 | -€8,491 | -95.5% |
| Profit (loss) for the period | 9904 | €28,496 | -€4,993 | -€33,488 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,496 | -€4,993 | -€33,488 |
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 7 October 2026 via checked.be.