LIEF ROEMENDAEL: what changed
LIEF ROEMENDAEL
Largest movements
- Tangible fixed assets +€3,727
up €3,727 (+35.5%), from €10,489 to €14,216
- Cash -€1,630
down €1,630 (-31.2%), from €5,224 to €3,594
mainly Investment in fixed assets (net) (-€5,730) and Net result for the year (-€3,512)
- Other debts +€5,351
up €5,351 (+15.3%), from €34,904 to €40,255
- Profit (loss) carried forward -€3,512
down €3,512 (-18.8%), from -€18,637 to -€22,148
- Gross operating margin -€2,926
down €2,926 (-59.2%), from €4,942 to €2,016
- Depreciation +€727
up €727 (+56.9%), from €1,276 to €2,003
- Other operating charges +€632
up €632 (+23.7%), from €2,668 to €3,300
- Financial charges +€66
up €66 (+31.6%), from €208 to €274
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,555 | €41,772 | +€2,217 | +5.6% |
| Fixed assets | 21/28 | €10,489 | €14,216 | +€3,727 | +35.5% |
| Tangible fixed assets | 22/27 | €10,489 | €14,216 | +€3,727 | +35.5% |
| Land and buildings | 22 | €10,489 | €14,216 | +€3,727 | +35.5% |
| Current assets | 29/58 | €29,066 | €27,556 | -€1,511 | -5.2% |
| Stocks and contracts in progress | 3 | €23,765 | €23,962 | +€197 | +0.8% |
| Stocks | 30/36 | €23,765 | €23,962 | +€197 | +0.8% |
| Amounts receivable within one year | 40/41 | €78 | - | -€78 | |
| Other amounts receivable | 41 | €78 | - | -€78 | |
| Cash at bank and in hand | 54/58 | €5,224 | €3,594 | -€1,630 | -31.2% |
| Total equity and liabilities | 10/49 | €39,555 | €41,772 | +€2,217 | +5.6% |
| Equity | 10/15 | €3,178 | -€334 | -€3,512 | |
| Contributions | 10/11 | €19,831 | €19,831 | = | 0.0% |
| Reserves | 13 | €1,983 | €1,983 | = | 0.0% |
| Distributable reserves | 133 | €1,983 | €1,983 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,637 | -€22,148 | -€3,512 | -18.8% |
| Amounts payable | 17/49 | €36,377 | €42,106 | +€5,728 | +15.7% |
| Amounts payable within one year | 42/48 | €36,377 | €42,106 | +€5,728 | +15.7% |
| Trade debts | 44 | €1,473 | €1,633 | +€160 | +10.8% |
| Suppliers | 440/4 | €1,473 | €1,633 | +€160 | +10.8% |
| Taxes, remuneration and social security | 45 | - | €217 | +€217 | |
| Taxes | 450/3 | - | €217 | +€217 | |
| Other amounts payable | 47/48 | €34,904 | €40,255 | +€5,351 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,276 | €2,003 | +€727 | +56.9% |
| Other operating charges | 640/8 | €2,668 | €3,300 | +€632 | +23.7% |
| Gross operating margin | 9900 | €4,942 | €2,016 | -€2,926 | -59.2% |
| Operating profit (loss) | 9901 | €998 | -€3,286 | -€4,284 | |
| Financial income | 75/76B | €57 | €49 | -€8 | -14.8% |
| Recurring financial income | 75 | €57 | €49 | -€8 | -14.8% |
| Financial charges | 65/66B | €208 | €274 | +€66 | +31.6% |
| Recurring financial charges | 65 | €208 | €274 | +€66 | +31.6% |
| Profit (loss) for the period before taxes | 9903 | €847 | -€3,512 | -€4,359 | |
| Profit (loss) for the period | 9904 | €847 | -€3,512 | -€4,359 | |
| Profit (loss) for the period to be appropriated | 9905 | €847 | -€3,512 | -€4,359 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.