LIEBIS: 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.
LIEBIS
Largest movements
- Stocks and contracts +€5,000
up €5,000 (+2.1%), from €239,725 to €244,725
- Other debts +€12,119
up €12,119 (+6.5%), from €185,161 to €197,280
- Other operating charges -€2,726
down €2,726 (-79.7%), from €3,420 to €694
- Gross operating margin -€261
down €261 (-12.3%), from -€2,124 to -€2,385
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 | €471,895 | €480,876 | +€8,981 | +1.9% |
| Current assets | 29/58 | €471,895 | €480,876 | +€8,981 | +1.9% |
| Stocks and contracts in progress | 3 | €239,725 | €244,725 | +€5,000 | +2.1% |
| Stocks | 30/36 | €239,725 | €244,725 | +€5,000 | +2.1% |
| Amounts receivable within one year | 40/41 | €231,255 | €231,255 | = | 0.0% |
| Other amounts receivable | 41 | €231,255 | €231,255 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €915 | €4,896 | +€3,981 | +434.9% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €471,895 | €480,876 | +€8,981 | +1.9% |
| Equity | 10/15 | €286,537 | €283,399 | -€3,139 | -1.1% |
| Contributions | 10/11 | €43,000 | €43,000 | = | 0.0% |
| Reserves | 13 | €264,300 | €264,300 | = | 0.0% |
| Distributable reserves | 133 | €264,300 | €264,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,763 | -€23,901 | -€3,139 | -15.1% |
| Amounts payable | 17/49 | €185,358 | €197,477 | +€12,119 | +6.5% |
| Amounts payable within one year | 42/48 | €185,358 | €197,477 | +€12,119 | +6.5% |
| Trade debts | 44 | €197 | €197 | = | 0.0% |
| Suppliers | 440/4 | €197 | €197 | = | 0.0% |
| Other amounts payable | 47/48 | €185,161 | €197,280 | +€12,119 | +6.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €3,420 | €694 | -€2,726 | -79.7% |
| Gross operating margin | 9900 | -€2,124 | -€2,385 | -€261 | -12.3% |
| Operating profit (loss) | 9901 | -€5,544 | -€3,079 | +€2,465 | +44.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €57 | €60 | +€3 | +5.3% |
| Recurring financial charges | 65 | €57 | €60 | +€3 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,601 | -€3,139 | +€2,462 | +44.0% |
| Profit (loss) for the period | 9904 | -€5,601 | -€3,139 | +€2,462 | +44.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,601 | -€3,139 | +€2,462 | +44.0% |
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 30 September 2026 via checked.be.