LIEGE 3000: 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.
LIEGE 3000
Largest movements
- Tangible fixed assets -€19,787
down €19,787 (-10.6%), from €187,368 to €167,581
of which Land and buildings: -€13,997
- Cash -€2,653
down €2,653 (-77.6%), from €3,421 to €768
mainly Net result for the year (-€19,138) and Other debts (-€1,628)
- Profit (loss) carried forward -€19,138
down €19,138 (-3.5%), from -€548,680 to -€567,818
- Turnover -€16,430
down €16,430 (-33.3%), from €49,293 to €32,864
- Purchases and services -€13,887
down €13,887 (-31.7%), from €43,870 to €29,983
- Depreciation -€7,011
down €7,011 (-26.2%), from €26,798 to €19,787
- Gross operating margin -€2,446
down €2,446 (-32.4%), from €7,548 to €5,102
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 | €231,731 | €210,817 | -€20,914 | -9.0% |
| Fixed assets | 21/28 | €187,368 | €167,581 | -€19,787 | -10.6% |
| Tangible fixed assets | 22/27 | €187,368 | €167,581 | -€19,787 | -10.6% |
| Land and buildings | 22 | €181,577 | €167,581 | -€13,997 | -7.7% |
| Furniture and vehicles | 24 | €5,790 | - | -€5,790 | |
| Current assets | 29/58 | €44,363 | €43,236 | -€1,127 | -2.5% |
| Amounts receivable within one year | 40/41 | €40,942 | €42,342 | +€1,400 | +3.4% |
| Trade receivables | 40 | - | €1,400 | +€1,400 | |
| Other amounts receivable | 41 | €40,942 | €40,942 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,421 | €768 | -€2,653 | -77.6% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €231,731 | €210,817 | -€20,914 | -9.0% |
| Equity | 10/15 | -€523,680 | -€542,818 | -€19,138 | -3.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€548,680 | -€567,818 | -€19,138 | -3.5% |
| Amounts payable | 17/49 | €755,411 | €753,635 | -€1,776 | -0.2% |
| Amounts payable after more than one year | 17 | €709,651 | €709,651 | = | 0.0% |
| Financial debts | 170/4 | €709,651 | €709,651 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,760 | €43,634 | -€2,126 | -4.6% |
| Trade debts | 44 | €3,010 | €2,512 | -€497 | -16.5% |
| Suppliers | 440/4 | €3,010 | €2,512 | -€497 | -16.5% |
| Other amounts payable | 47/48 | €42,750 | €41,122 | -€1,628 | -3.8% |
| Accrued charges and deferred income | 492/3 | - | €350 | +€350 | |
| Turnover | 70 | €49,293 | €32,864 | -€16,430 | -33.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €43,870 | €29,983 | -€13,887 | -31.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,798 | €19,787 | -€7,011 | -26.2% |
| Other operating charges | 640/8 | €3,910 | €4,274 | +€364 | +9.3% |
| Non-recurring operating charges | 66A | €11,015 | - | -€11,015 | |
| Gross operating margin | 9900 | €7,548 | €5,102 | -€2,446 | -32.4% |
| Operating profit (loss) | 9901 | -€34,175 | -€18,959 | +€15,216 | +44.5% |
| Financial charges | 65/66B | €167 | €106 | -€62 | -36.8% |
| Recurring financial charges | 65 | €167 | €106 | -€62 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€34,342 | -€19,065 | +€15,277 | +44.5% |
| Income taxes | 67/77 | €164 | €73 | -€90 | -55.2% |
| Profit (loss) for the period | 9904 | -€34,506 | -€19,138 | +€15,368 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€34,506 | -€19,138 | +€15,368 | +44.5% |
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 27 October 2026 via checked.be.