LIEBIMMO: 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.
LIEBIMMO
Largest movements
- Cash -€36,331
down €36,331 (-98.4%), from €36,907 to €575
mainly Debts after one year (-€66,066) and Receivables within one year (-€32,276)
- Receivables within one year +€32,276
up €32,276 (+58.2%), from €55,503 to €87,779
of which Trade receivables: +€27,253
- Tangible fixed assets -€26,358
down €26,358 (-6.7%), from €394,341 to €367,983
of which Land and buildings: -€13,877
- Debts after one year -€66,066
down €66,066 (-9.2%), from €720,661 to €654,595
of which Financial debts: -€40,993
- Other debts +€31,600
up €31,600 (+41.1%), from €76,898 to €108,498
- Taxes -€5,994
down €5,994 (-89.2%), from €6,722 to €728
- Financial charges +€5,690
up €5,690 (+44.5%), from €12,782 to €18,472
- Other operating charges -€1,607
no longer reported in 2025 (was €1,607)
- Gross operating margin -€566
down €566 (-1.1%), from €50,101 to €49,535
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 | €825,839 | €792,785 | -€33,054 | -4.0% |
| Fixed assets | 21/28 | €607,046 | €578,048 | -€28,998 | -4.8% |
| Tangible fixed assets | 22/27 | €394,341 | €367,983 | -€26,358 | -6.7% |
| Land and buildings | 22 | €302,411 | €288,534 | -€13,877 | -4.6% |
| Plant, machinery and equipment | 23 | €91,930 | €79,449 | -€12,481 | -13.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €212,705 | €210,065 | -€2,640 | -1.2% |
| Current assets | 29/58 | €218,792 | €214,737 | -€4,056 | -1.9% |
| Amounts receivable within one year | 40/41 | €55,503 | €87,779 | +€32,276 | +58.2% |
| Trade receivables | 40 | €43,919 | €71,172 | +€27,253 | +62.1% |
| Other amounts receivable | 41 | €11,584 | €16,607 | +€5,023 | +43.4% |
| Cash at bank and in hand | 54/58 | €36,907 | €575 | -€36,331 | -98.4% |
| Deferred charges and accrued income | 490/1 | €126,382 | €126,382 | = | 0.0% |
| Total equity and liabilities | 10/49 | €825,839 | €792,785 | -€33,054 | -4.0% |
| Equity | 10/15 | €18,416 | €22,394 | +€3,977 | +21.6% |
| Contributions | 10/11 | €88,592 | €88,592 | = | 0.0% |
| Reserves | 13 | €42,553 | €42,553 | = | 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 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €32,694 | €32,694 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,728 | -€108,751 | +€3,977 | +3.5% |
| Amounts payable | 17/49 | €807,422 | €770,391 | -€37,031 | -4.6% |
| Amounts payable after more than one year | 17 | €720,661 | €654,595 | -€66,066 | -9.2% |
| Financial debts | 170/4 | €355,605 | €314,611 | -€40,993 | -11.5% |
| Other amounts payable | 178/9 | €365,056 | €339,983 | -€25,073 | -6.9% |
| Amounts payable within one year | 42/48 | €86,761 | €115,796 | +€29,035 | +33.5% |
| Trade debts | 44 | €9,863 | €7,298 | -€2,565 | -26.0% |
| Suppliers | 440/4 | €9,863 | €7,298 | -€2,565 | -26.0% |
| Other amounts payable | 47/48 | €76,898 | €108,498 | +€31,600 | +41.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,358 | €26,358 | = | 0.0% |
| Other operating charges | 640/8 | €1,607 | - | -€1,607 | |
| Gross operating margin | 9900 | €50,101 | €49,535 | -€566 | -1.1% |
| Operating profit (loss) | 9901 | €22,136 | €23,177 | +€1,041 | +4.7% |
| Financial charges | 65/66B | €12,782 | €18,472 | +€5,690 | +44.5% |
| Recurring financial charges | 65 | €12,782 | €18,472 | +€5,690 | +44.5% |
| Profit (loss) for the period before taxes | 9903 | €9,354 | €4,705 | -€4,649 | -49.7% |
| Income taxes | 67/77 | €6,722 | €728 | -€5,994 | -89.2% |
| Profit (loss) for the period | 9904 | €2,632 | €3,977 | +€1,345 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,632 | €3,977 | +€1,345 | +51.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.