Liekens - Cumps: 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.
Liekens - Cumps
Largest movements
- Tangible fixed assets -€20,437
down €20,437 (-5.3%), from €384,584 to €364,147
- Receivables within one year +€5,358
up €5,358 (+84.8%), from €6,319 to €11,676
of which Trade receivables: +€3,739
- Cash -€5,335
down €5,335 (-23.8%), from €22,449 to €17,115
mainly Other debts (-€15,636) and Net result for the year (-€7,919)
- Other debts -€15,636
down €15,636 (-3.6%), from €436,809 to €421,174
- Profit (loss) carried forward -€7,919
down €7,919 (-17.0%), from -€46,717 to -€54,636
- Gross operating margin +€4,572
up €4,572 (+32.4%), from €14,115 to €18,687
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 | €413,352 | €394,039 | -€19,313 | -4.7% |
| Fixed assets | 21/28 | €384,584 | €364,147 | -€20,437 | -5.3% |
| Tangible fixed assets | 22/27 | €384,584 | €364,147 | -€20,437 | -5.3% |
| Land and buildings | 22 | €384,584 | €364,147 | -€20,437 | -5.3% |
| Current assets | 29/58 | €28,768 | €29,892 | +€1,124 | +3.9% |
| Amounts receivable within one year | 40/41 | €6,319 | €11,676 | +€5,358 | +84.8% |
| Trade receivables | 40 | €1,576 | €5,315 | +€3,739 | +237% |
| Other amounts receivable | 41 | €4,742 | €6,361 | +€1,619 | +34.1% |
| Cash at bank and in hand | 54/58 | €22,449 | €17,115 | -€5,335 | -23.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,101 | +€1,101 | |
| Total equity and liabilities | 10/49 | €413,352 | €394,039 | -€19,313 | -4.7% |
| Equity | 10/15 | -€26,257 | -€34,176 | -€7,919 | -30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,717 | -€54,636 | -€7,919 | -17.0% |
| Amounts payable | 17/49 | €439,608 | €428,214 | -€11,394 | -2.6% |
| Amounts payable within one year | 42/48 | €439,261 | €425,771 | -€13,490 | -3.1% |
| Trade debts | 44 | €1,579 | €3,200 | +€1,622 | +103% |
| Suppliers | 440/4 | €1,579 | €3,200 | +€1,622 | +103% |
| Advances received on contracts in progress | 46 | €873 | €1,397 | +€524 | +60.0% |
| Other amounts payable | 47/48 | €436,809 | €421,174 | -€15,636 | -3.6% |
| Accrued charges and deferred income | 492/3 | €348 | €2,444 | +€2,096 | +603% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,626 | €23,768 | +€142 | +0.6% |
| Other operating charges | 640/8 | €2,484 | €2,508 | +€25 | +1.0% |
| Gross operating margin | 9900 | €14,115 | €18,687 | +€4,572 | +32.4% |
| Operating profit (loss) | 9901 | -€11,994 | -€7,589 | +€4,405 | +36.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €271 | €330 | +€59 | +21.7% |
| Recurring financial charges | 65 | €271 | €330 | +€59 | +21.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,265 | -€7,919 | +€4,346 | +35.4% |
| Profit (loss) for the period | 9904 | -€12,265 | -€7,919 | +€4,346 | +35.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,265 | -€7,919 | +€4,346 | +35.4% |
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 15 October 2026 via checked.be.