LIEKENS TAPIJTEN: 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 TAPIJTEN
Largest movements
- Receivables within one year -€49,693
down €49,693 (-77.7%), from €63,931 to €14,238
- Profit (loss) carried forward -€51,930
down €51,930, from €45,339 to -€6,591
- Provisions +€1,500
new in 2025: €1,500
- Accrued charges and deferred income +€737
new in 2025: €737
- Other operating charges -€7,094
down €7,094 (-91.7%), from €7,734 to €640
- Gross operating margin -€2,312
new in 2025: -€2,312
- Purchases and services +€2,312
new in 2025: €2,312
- Financial income +€824
new in 2025: €824
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,931 | €14,238 | -€49,693 | -77.7% |
| Current assets | 29/58 | €63,931 | €14,238 | -€49,693 | -77.7% |
| Amounts receivable within one year | 40/41 | €63,931 | €14,238 | -€49,693 | -77.7% |
| Other amounts receivable | 41 | €63,931 | €14,238 | -€49,693 | -77.7% |
| Total equity and liabilities | 10/49 | €63,931 | €14,238 | -€49,693 | -77.7% |
| Equity | 10/15 | €63,931 | €12,001 | -€51,930 | -81.2% |
| Contributions | 10/11 | €18,592 | €18,592 | +€0 | 0.0% |
| Capital | 10 | €18,592 | - | -€18,592 | |
| Issued capital | 100 | €18,592 | - | -€18,592 | |
| Profit (loss) carried forward | 14 | €45,339 | -€6,591 | -€51,930 | |
| Provisions and deferred taxes | 16 | - | €1,500 | +€1,500 | |
| Provisions for liabilities and charges | 160/5 | - | €1,500 | +€1,500 | |
| Other liabilities and charges | 164/5 | - | €1,500 | +€1,500 | |
| Amounts payable | 17/49 | - | €737 | +€737 | |
| Accrued charges and deferred income | 492/3 | - | €737 | +€737 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €2,312 | +€2,312 | |
| Other operating charges | 640/8 | €7,734 | €640 | -€7,094 | -91.7% |
| Gross operating margin | 9900 | - | -€2,312 | -€2,312 | |
| Operating profit (loss) | 9901 | -€7,734 | -€2,952 | +€4,782 | +61.8% |
| Financial income | 75/76B | - | €824 | +€824 | |
| Recurring financial income | 75 | - | €824 | +€824 | |
| Profit (loss) for the period before taxes | 9903 | -€7,734 | -€2,128 | +€5,606 | +72.5% |
| Profit (loss) for the period | 9904 | -€7,734 | -€2,128 | +€5,606 | +72.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,734 | -€2,128 | +€5,606 | +72.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.