Liega: 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.
Liega
Largest movements
- Cash +€27,742
up €27,742 (+258%), from €10,752 to €38,495
mainly Net result for the year (+€34,389) and Debts after one year (+€5,631)
- Tangible fixed assets +€12,167
new in 2025: €12,167
- Receivables within one year +€1,694
up €1,694 (+19.7%), from €8,578 to €10,272
of which Other amounts receivable: +€1,700
- Reserves +€34,389
up €34,389 (+796%), from €4,321 to €38,709
- Debts after one year +€5,631
new in 2025: €5,631
- Current portion of long-term debt +€4,636
new in 2025: €4,636
- Tax, wage and social debts -€2,903
down €2,903 (-33.9%), from €8,568 to €5,665
of which Remuneration and social security: -€3,380
- Gross operating margin +€40,887
up €40,887 (+755%), from €5,413 to €46,300
- Taxes +€7,210
up €7,210 (+662%), from €1,089 to €8,300
- Depreciation +€2,945
new in 2025: €2,945
- Financial charges +€664
up €664 (+22,421%), from €3 to €667
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.
Derived cash bridge
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 | €19,420 | €61,024 | +€41,604 | +214% |
| Fixed assets | 21/28 | - | €12,167 | +€12,167 | |
| Tangible fixed assets | 22/27 | - | €12,167 | +€12,167 | |
| Plant, machinery and equipment | 23 | - | €12,167 | +€12,167 | |
| Current assets | 29/58 | €19,420 | €48,857 | +€29,437 | +152% |
| Amounts receivable within one year | 40/41 | €8,578 | €10,272 | +€1,694 | +19.7% |
| Trade receivables | 40 | €8,578 | €8,571 | -€6 | -0.1% |
| Other amounts receivable | 41 | - | €1,700 | +€1,700 | |
| Cash at bank and in hand | 54/58 | €10,752 | €38,495 | +€27,742 | +258% |
| Deferred charges and accrued income | 490/1 | €90 | €90 | +€0 | +0.3% |
| Total equity and liabilities | 10/49 | €19,420 | €61,024 | +€41,604 | +214% |
| Equity | 10/15 | €9,321 | €43,709 | +€34,389 | +369% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €4,321 | €38,709 | +€34,389 | +796% |
| Distributable reserves | 133 | €4,321 | €38,709 | +€34,389 | +796% |
| Amounts payable | 17/49 | €10,099 | €17,314 | +€7,215 | +71.4% |
| Amounts payable after more than one year | 17 | - | €5,631 | +€5,631 | |
| Financial debts | 170/4 | - | €5,631 | +€5,631 | |
| Amounts payable within one year | 42/48 | €10,099 | €11,684 | +€1,585 | +15.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,636 | +€4,636 | |
| Trade debts | 44 | €1,249 | €1,101 | -€148 | -11.8% |
| Suppliers | 440/4 | €1,249 | €1,101 | -€148 | -11.8% |
| Taxes, remuneration and social security | 45 | €8,568 | €5,665 | -€2,903 | -33.9% |
| Taxes | 450/3 | €5,188 | €5,665 | +€477 | +9.2% |
| Remuneration and social security | 454/9 | €3,380 | €0 | -€3,380 | -100% |
| Other amounts payable | 47/48 | €282 | €282 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,945 | +€2,945 | |
| Gross operating margin | 9900 | €5,413 | €46,300 | +€40,887 | +755% |
| Operating profit (loss) | 9901 | €5,413 | €43,355 | +€37,942 | +701% |
| Financial charges | 65/66B | €3 | €667 | +€664 | +22,421% |
| Recurring financial charges | 65 | €3 | €667 | +€664 | +22,421% |
| Profit (loss) for the period before taxes | 9903 | €5,410 | €42,688 | +€37,278 | +689% |
| Income taxes | 67/77 | €1,089 | €8,300 | +€7,210 | +662% |
| Profit (loss) for the period | 9904 | €4,321 | €34,389 | +€30,068 | +696% |
| Profit (loss) for the period to be appropriated | 9905 | €4,321 | €34,389 | +€30,068 | +696% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.