LIEFHOOGHE: what changed
Two financial 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.
LIEFHOOGHE
Largest movements
- Receivables within one year +€1,693
up €1,693 (+45.8%), from €3,700 to €5,393
of which Other amounts receivable: +€1,681
- Cash -€1,287
down €1,287 (-7.1%), from €18,050 to €16,763
mainly Receivables within one year (-€1,693) and Tax, wage and social debts (-€30)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€6,242
up €6,242 (+94.5%), from -€6,608 to -€366
- Financial income -€1,587
down €1,587 (-46.8%), from €3,392 to €1,805
- Other operating charges +€578
up €578 (+113%), from €513 to €1,092
- Depreciation -€353
down €353 (-75.3%), from €468 to €116
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €122,315 | €122,620 | +€305 | +0.2% |
| Fixed assets | 21/28 | €116 | €0 | -€116 | -100% |
| Tangible fixed assets | 22/27 | €116 | €0 | -€116 | -100% |
| Furniture and vehicles | 24 | €116 | €0 | -€116 | -100% |
| Current assets | 29/58 | €122,200 | €122,620 | +€420 | +0.3% |
| Amounts receivable within one year | 40/41 | €3,700 | €5,393 | +€1,693 | +45.8% |
| Trade receivables | 40 | €325 | €337 | +€12 | +3.7% |
| Other amounts receivable | 41 | €3,375 | €5,056 | +€1,681 | +49.8% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,050 | €16,763 | -€1,287 | -7.1% |
| Deferred charges and accrued income | 490/1 | €450 | €463 | +€13 | +3.0% |
| Total equity and liabilities | 10/49 | €122,315 | €122,620 | +€305 | +0.2% |
| Equity | 10/15 | €122,186 | €122,319 | +€133 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €48,900 | €48,900 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €42,700 | €42,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,286 | €11,419 | +€133 | +1.2% |
| Amounts payable | 17/49 | €130 | €301 | +€171 | +132% |
| Amounts payable within one year | 42/48 | €130 | €301 | +€171 | +132% |
| Trade debts | 44 | €100 | €301 | +€201 | +201% |
| Suppliers | 440/4 | €100 | €301 | +€201 | +201% |
| Taxes, remuneration and social security | 45 | €30 | €0 | -€30 | -100% |
| Taxes | 450/3 | €30 | €0 | -€30 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €116 | -€353 | -75.3% |
| Other operating charges | 640/8 | €513 | €1,092 | +€578 | +113% |
| Gross operating margin | 9900 | -€6,608 | -€366 | +€6,242 | +94.5% |
| Operating profit (loss) | 9901 | -€7,590 | -€1,574 | +€6,016 | +79.3% |
| Financial income | 75/76B | €3,392 | €1,805 | -€1,587 | -46.8% |
| Recurring financial income | 75 | €3,392 | €1,805 | -€1,587 | -46.8% |
| Financial charges | 65/66B | €40 | €98 | +€58 | +143% |
| Recurring financial charges | 65 | €40 | €98 | +€58 | +143% |
| Profit (loss) for the period before taxes | 9903 | -€4,238 | €133 | +€4,371 | |
| Profit (loss) for the period | 9904 | -€4,238 | €133 | +€4,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,238 | €133 | +€4,371 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.