LIEKENS NICK: what changed
Two fiscal 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 NICK
Largest movements
- Receivables within one year +€34,960
up €34,960 (+1188.0%), from €2,943 to €37,903
- Tax, wage and social debts +€45,833
up €45,833 (+1092.2%), from €4,197 to €50,029
of which Remuneration and social security: +€33,572
- Debts after one year -€34,157
down €34,157 (-23.4%), from €145,993 to €111,836
- Other debts +€25,002
up €25,002 (+20.6%), from €121,167 to €146,168
- Financial income -€23,773
down €23,773 (-29.0%), from €81,979 to €58,207
- Gross operating margin -€3,037
down €3,037 (-134.7%), from -€2,255 to -€5,292
- Financial charges -€859
down €859 (-8.0%), from €10,713 to €9,854
- Taxes -€329
down €329 (-7.8%), from €4,197 to €3,867
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.
Cash bridge derived
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 | €411,027 | €445,865 | +€34,837 | +8.5% |
| Fixed assets | 21/28 | €407,700 | €407,700 | = | 0.0% |
| Financial fixed assets | 28 | €407,700 | €407,700 | = | 0.0% |
| Current assets | 29/58 | €3,327 | €38,165 | +€34,837 | +1047.0% |
| Amounts receivable within one year | 40/41 | €2,943 | €37,903 | +€34,960 | +1188.0% |
| Other amounts receivable | 41 | €2,943 | €37,903 | +€34,960 | +1188.0% |
| Cash at bank and in hand | 54/58 | €194 | €262 | +€68 | +34.8% |
| Deferred charges and accrued income | 490/1 | €190 | €0 | -€190 | -100.0% |
| Total equity and liabilities | 10/49 | €411,027 | €445,865 | +€34,837 | +8.5% |
| Equity | 10/15 | €106,965 | €103,674 | -€3,291 | -3.1% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €41,965 | €38,674 | -€3,291 | -7.8% |
| Distributable reserves | 133 | €41,965 | €38,674 | -€3,291 | -7.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €304,062 | €342,191 | +€38,129 | +12.5% |
| Amounts payable after more than one year | 17 | €145,993 | €111,836 | -€34,157 | -23.4% |
| Financial debts | 170/4 | €145,993 | €111,836 | -€34,157 | -23.4% |
| Amounts payable within one year | 42/48 | €158,069 | €230,354 | +€72,286 | +45.7% |
| Current portion of amounts payable after more than one year | 42 | €32,706 | €34,157 | +€1,451 | +4.4% |
| Taxes, remuneration and social security | 45 | €4,197 | €50,029 | +€45,833 | +1092.2% |
| Taxes | 450/3 | €4,197 | €16,457 | +€12,260 | +292.2% |
| Remuneration and social security | 454/9 | - | €33,572 | +€33,572 | |
| Other amounts payable | 47/48 | €121,167 | €146,168 | +€25,002 | +20.6% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€2,255 | -€5,292 | -€3,037 | -134.7% |
| Operating profit (loss) | 9901 | -€2,760 | -€5,812 | -€3,052 | -110.6% |
| Financial income | 75/76B | €81,979 | €58,207 | -€23,773 | -29.0% |
| Recurring financial income | 75 | €81,979 | €58,207 | -€23,773 | -29.0% |
| Financial charges | 65/66B | €10,713 | €9,854 | -€859 | -8.0% |
| Recurring financial charges | 65 | €10,713 | €9,854 | -€859 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €68,506 | €42,541 | -€25,965 | -37.9% |
| Income taxes | 67/77 | €4,197 | €3,867 | -€329 | -7.8% |
| Profit (loss) for the period | 9904 | €64,310 | €38,674 | -€25,636 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €64,310 | €38,674 | -€25,636 | -39.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.