LIEGE-AUTO: 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-AUTO
Largest movements
- Receivables within one year +€70,744
up €70,744 (+115%), from €61,707 to €132,451
of which Other amounts receivable: +€71,152
- Cash -€15,902
down €15,902 (-34.1%), from €46,649 to €30,747
mainly Receivables within one year (-€70,744) and Deferred charges and accrued income (-€957)
- Profit (loss) carried forward +€54,396
up €54,396 (+36.0%), from €151,168 to €205,564
- Depreciation -€11,698
down €11,698 (-85.5%), from €13,684 to €1,986
- Other operating charges -€1,993
down €1,993 (-15.8%), from €12,594 to €10,601
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 | €291,608 | €345,420 | +€53,812 | +18.5% |
| Fixed assets | 21/28 | €183,252 | €181,266 | -€1,986 | -1.1% |
| Tangible fixed assets | 22/27 | €183,115 | €181,129 | -€1,986 | -1.1% |
| Land and buildings | 22 | €182,119 | €180,273 | -€1,846 | -1.0% |
| Plant, machinery and equipment | 23 | €996 | €856 | -€140 | -14.1% |
| Financial fixed assets | 28 | €137 | €137 | = | 0.0% |
| Current assets | 29/58 | €108,356 | €164,155 | +€55,799 | +51.5% |
| Amounts receivable within one year | 40/41 | €61,707 | €132,451 | +€70,744 | +115% |
| Trade receivables | 40 | €408 | €0 | -€408 | -100% |
| Other amounts receivable | 41 | €61,299 | €132,451 | +€71,152 | +116% |
| Cash at bank and in hand | 54/58 | €46,649 | €30,747 | -€15,902 | -34.1% |
| Deferred charges and accrued income | 490/1 | - | €957 | +€957 | |
| Total equity and liabilities | 10/49 | €291,608 | €345,420 | +€53,812 | +18.5% |
| Equity | 10/15 | €283,369 | €337,729 | +€54,360 | +19.2% |
| Contributions | 10/11 | €86,763 | €86,763 | = | 0.0% |
| Capital | 10 | €86,763 | €86,763 | = | 0.0% |
| Issued capital | 100 | €86,763 | €86,763 | = | 0.0% |
| Reserves | 13 | €45,438 | €45,402 | -€36 | -0.1% |
| Non-distributable reserves | 130/1 | €8,676 | €8,676 | = | 0.0% |
| Legal reserve | 130 | €8,676 | €8,676 | = | 0.0% |
| Tax-exempt reserves | 132 | €36 | €0 | -€36 | -100% |
| Distributable reserves | 133 | €36,725 | €36,725 | = | 0.0% |
| Profit (loss) carried forward | 14 | €151,168 | €205,564 | +€54,396 | +36.0% |
| Provisions and deferred taxes | 16 | €12 | €0 | -€12 | -100% |
| Deferred taxes | 168 | €12 | €0 | -€12 | -100% |
| Amounts payable | 17/49 | €8,227 | €7,691 | -€535 | -6.5% |
| Amounts payable within one year | 42/48 | €8,150 | €7,648 | -€502 | -6.2% |
| Trade debts | 44 | €8,150 | €7,648 | -€502 | -6.2% |
| Suppliers | 440/4 | €8,150 | €7,648 | -€502 | -6.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €77 | €43 | -€34 | -43.6% |
| Remuneration, social security and pensions | 62 | -€74 | €0 | +€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,684 | €1,986 | -€11,698 | -85.5% |
| Other operating charges | 640/8 | €12,594 | €10,601 | -€1,993 | -15.8% |
| Gross operating margin | 9900 | €65,870 | €66,477 | +€607 | +0.9% |
| Operating profit (loss) | 9901 | €39,666 | €53,890 | +€14,224 | +35.9% |
| Financial income | 75/76B | €550 | €1,161 | +€611 | +111% |
| Recurring financial income | 75 | €550 | €1,161 | +€611 | +111% |
| Financial charges | 65/66B | €770 | €703 | -€66 | -8.6% |
| Recurring financial charges | 65 | €770 | €703 | -€66 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €39,446 | €54,348 | +€14,901 | +37.8% |
| Transfer from deferred taxes | 780 | €255 | €12 | -€242 | -95.2% |
| Profit (loss) for the period | 9904 | €39,701 | €54,360 | +€14,659 | +36.9% |
| Transfer from tax-exempt reserves | 789 | €764 | €36 | -€727 | -95.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,464 | €54,396 | +€13,932 | +34.4% |
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 28 October 2026 via checked.be.