Liedart: 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.
Liedart
Largest movements
- Cash +€24,369
up €24,369 (+1025.9%), from €2,375 to €26,744
mainly Net result for the year (+€19,133) and Other debts (+€8,373)
- Receivables within one year +€8,099
up €8,099 (+25.0%), from €32,413 to €40,512
of which Trade receivables: +€12,344
- Tangible fixed assets +€796
up €796 (+36.0%), from €2,210 to €3,005
of which Plant, machinery and equipment: +€1,022
- Reserves +€11,653
new in 2025: €11,653
- Other debts +€8,373
up €8,373 (+21.3%), from €39,326 to €47,699
- Profit (loss) carried forward +€7,480
no longer reported in 2025 (was -€7,480)
- Tax, wage and social debts +€3,337
new in 2025: €3,337
- Trade debts +€2,422
up €2,422 (+1596.0%), from €152 to €2,573
- Gross operating margin +€33,798
up €33,798, from -€11,131 to €22,667
- Taxes +€2,110
new in 2025: €2,110
- Other operating charges -€929
down €929 (-83.8%), from €1,109 to €180
- Staff costs -€240
no longer reported in 2025 (was €240)
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 | €36,998 | €70,262 | +€33,264 | +89.9% |
| Fixed assets | 21/28 | €2,210 | €3,005 | +€796 | +36.0% |
| Tangible fixed assets | 22/27 | €2,210 | €3,005 | +€796 | +36.0% |
| Plant, machinery and equipment | 23 | €1,551 | €2,574 | +€1,022 | +65.9% |
| Furniture and vehicles | 24 | €659 | €432 | -€227 | -34.4% |
| Current assets | 29/58 | €34,788 | €67,256 | +€32,468 | +93.3% |
| Amounts receivable within one year | 40/41 | €32,413 | €40,512 | +€8,099 | +25.0% |
| Trade receivables | 40 | €27,334 | €39,678 | +€12,344 | +45.2% |
| Other amounts receivable | 41 | €5,078 | €834 | -€4,245 | -83.6% |
| Cash at bank and in hand | 54/58 | €2,375 | €26,744 | +€24,369 | +1025.9% |
| Total equity and liabilities | 10/49 | €36,998 | €70,262 | +€33,264 | +89.9% |
| Equity | 10/15 | -€2,480 | €16,653 | +€19,133 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €11,653 | +€11,653 | |
| Distributable reserves | 133 | - | €11,653 | +€11,653 | |
| Profit (loss) carried forward | 14 | -€7,480 | - | +€7,480 | |
| Amounts payable | 17/49 | €39,478 | €53,609 | +€14,131 | +35.8% |
| Amounts payable within one year | 42/48 | €39,478 | €53,609 | +€14,131 | +35.8% |
| Trade debts | 44 | €152 | €2,573 | +€2,422 | +1596.0% |
| Suppliers | 440/4 | €152 | €2,573 | +€2,422 | +1596.0% |
| Taxes, remuneration and social security | 45 | - | €3,337 | +€3,337 | |
| Taxes | 450/3 | - | €3,337 | +€3,337 | |
| Other amounts payable | 47/48 | €39,326 | €47,699 | +€8,373 | +21.3% |
| Remuneration, social security and pensions | 62 | €240 | - | -€240 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €704 | +€204 | +40.7% |
| Other operating charges | 640/8 | €1,109 | €180 | -€929 | -83.8% |
| Gross operating margin | 9900 | -€11,131 | €22,667 | +€33,798 | |
| Operating profit (loss) | 9901 | -€12,980 | €21,782 | +€34,762 | |
| Financial income | 75/76B | €2 | €0 | -€2 | -97.3% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -97.3% |
| Financial charges | 65/66B | €346 | €539 | +€193 | +55.6% |
| Recurring financial charges | 65 | €346 | €539 | +€193 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,325 | €21,243 | +€34,568 | |
| Income taxes | 67/77 | - | €2,110 | +€2,110 | |
| Profit (loss) for the period | 9904 | -€13,325 | €19,133 | +€32,457 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,325 | €19,133 | +€32,457 |
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 3 October 2026 via checked.be.