LIEJOMAAN: 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.
LIEJOMAAN
Largest movements
- Receivables within one year +€45,802
up €45,802 (+33.6%), from €136,197 to €181,999
of which Other amounts receivable: +€44,678
- Deferred charges and accrued income +€7,574
new in 2024: €7,574
- Tangible fixed assets +€5,170
up €5,170 (+8.6%), from €60,426 to €65,596
of which Furniture and vehicles: +€6,530
- Profit (loss) carried forward +€56,574
up €56,574 (+903%), from €6,263 to €62,837
- Trade debts -€21,938
down €21,938 (-17.4%), from €125,958 to €104,021
- Tax, wage and social debts +€20,953
up €20,953 (+61.0%), from €34,340 to €55,293
of which Taxes: +€21,883
- Short-term financial debts +€9,885
new in 2024: €9,885
- Debts after one year -€5,665
no longer reported in 2024 (was €5,665)
- Gross operating margin +€56,695
up €56,695 (+30.3%), from €187,070 to €243,765
- Staff costs +€19,996
up €19,996 (+16.0%), from €125,333 to €145,329
- Taxes -€5,258
down €5,258 (-28.4%), from €18,505 to €13,247
- Financial income +€5,164
up €5,164 (+208%), from €2,486 to €7,650
- Depreciation +€5,114
up €5,114 (+24.5%), from €20,832 to €25,946
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,694 | €264,967 | +€56,272 | +27.0% |
| Fixed assets | 21/28 | €60,426 | €65,596 | +€5,170 | +8.6% |
| Tangible fixed assets | 22/27 | €60,426 | €65,596 | +€5,170 | +8.6% |
| Land and buildings | 22 | €8,965 | €12,378 | +€3,413 | +38.1% |
| Plant, machinery and equipment | 23 | €37,361 | €32,588 | -€4,773 | -12.8% |
| Furniture and vehicles | 24 | €14,100 | €20,630 | +€6,530 | +46.3% |
| Current assets | 29/58 | €148,268 | €199,371 | +€51,103 | +34.5% |
| Stocks and contracts in progress | 3 | €8,995 | €8,995 | = | 0.0% |
| Stocks | 30/36 | €8,995 | €8,995 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €136,197 | €181,999 | +€45,802 | +33.6% |
| Trade receivables | 40 | €23,487 | €24,610 | +€1,124 | +4.8% |
| Other amounts receivable | 41 | €112,710 | €157,389 | +€44,678 | +39.6% |
| Cash at bank and in hand | 54/58 | €3,076 | €803 | -€2,274 | -73.9% |
| Deferred charges and accrued income | 490/1 | - | €7,574 | +€7,574 | |
| Total equity and liabilities | 10/49 | €208,694 | €264,967 | +€56,272 | +27.0% |
| Equity | 10/15 | €18,763 | €75,337 | +€56,574 | +302% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Contributions outside capital | 11 | €12,500 | - | -€12,500 | |
| Other | 1109/19 | €12,500 | - | -€12,500 | |
| Profit (loss) carried forward | 14 | €6,263 | €62,837 | +€56,574 | +903% |
| Amounts payable | 17/49 | €189,931 | €189,630 | -€302 | -0.2% |
| Amounts payable after more than one year | 17 | €5,665 | - | -€5,665 | |
| Financial debts | 170/4 | €5,665 | - | -€5,665 | |
| Amounts payable within one year | 42/48 | €182,767 | €188,130 | +€5,363 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €9,202 | €5,665 | -€3,537 | -38.4% |
| Financial debts | 43 | - | €9,885 | +€9,885 | |
| Credit institutions | 430/8 | - | €9,885 | +€9,885 | |
| Trade debts | 44 | €125,958 | €104,021 | -€21,938 | -17.4% |
| Suppliers | 440/4 | €125,958 | €104,021 | -€21,938 | -17.4% |
| Advances received on contracts in progress | 46 | €13,266 | €13,266 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €34,340 | €55,293 | +€20,953 | +61.0% |
| Taxes | 450/3 | €26,439 | €48,322 | +€21,883 | +82.8% |
| Remuneration and social security | 454/9 | €7,901 | €6,971 | -€930 | -11.8% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €125,333 | €145,329 | +€19,996 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,832 | €25,946 | +€5,114 | +24.5% |
| Other operating charges | 640/8 | €9,303 | €6,302 | -€3,000 | -32.3% |
| Gross operating margin | 9900 | €187,070 | €243,765 | +€56,695 | +30.3% |
| Operating profit (loss) | 9901 | €31,603 | €66,189 | +€34,585 | +109% |
| Financial income | 75/76B | €2,486 | €7,650 | +€5,164 | +208% |
| Recurring financial income | 75 | €2,486 | €7,650 | +€5,164 | +208% |
| Financial charges | 65/66B | €3,657 | €4,018 | +€360 | +9.8% |
| Recurring financial charges | 65 | €3,657 | €4,018 | +€360 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €30,432 | €69,821 | +€39,389 | +129% |
| Income taxes | 67/77 | €18,505 | €13,247 | -€5,258 | -28.4% |
| Profit (loss) for the period | 9904 | €11,927 | €56,574 | +€44,647 | +374% |
| Profit (loss) for the period to be appropriated | 9905 | €11,927 | €56,574 | +€44,647 | +374% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.