LIEKO: 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.
LIEKO
Largest movements
- Cash -€117,966
down €117,966 (-25.0%), from €471,821 to €353,855
mainly Contributions, distributions and other (-€191,429) and Tax, wage and social debts (-€28,208)
- Receivables within one year -€27,316
down €27,316 (-48.3%), from €56,613 to €29,297
of which Trade receivables: -€24,520
- Financial fixed assets -€17,344
down €17,344 (-3.7%), from €471,549 to €454,205
- Reserves -€138,631
down €138,631 (-13.0%), from €1.1m to €931,695
- Tax, wage and social debts -€28,208
down €28,208 (-78.8%), from €35,782 to €7,574
of which Taxes: -€28,216
- Gross operating margin -€147,344
down €147,344 (-70.6%), from €208,788 to €61,444
- Taxes -€46,546
down €46,546 (-69.9%), from €66,614 to €20,068
- Financial income -€3,037
down €3,037 (-19.4%), from €15,693 to €12,656
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 | €1,114,033 | €947,161 | -€166,872 | -15.0% |
| Fixed assets | 21/28 | €471,549 | €454,205 | -€17,344 | -3.7% |
| Financial fixed assets | 28 | €471,549 | €454,205 | -€17,344 | -3.7% |
| Current assets | 29/58 | €642,483 | €492,956 | -€149,528 | -23.3% |
| Amounts receivable within one year | 40/41 | €56,613 | €29,297 | -€27,316 | -48.3% |
| Trade receivables | 40 | €43,880 | €19,360 | -€24,520 | -55.9% |
| Other amounts receivable | 41 | €12,733 | €9,937 | -€2,796 | -22.0% |
| Current investments | 50/53 | €101,045 | €101,374 | +€329 | +0.3% |
| Cash at bank and in hand | 54/58 | €471,821 | €353,855 | -€117,966 | -25.0% |
| Deferred charges and accrued income | 490/1 | €13,005 | €8,430 | -€4,575 | -35.2% |
| Total equity and liabilities | 10/49 | €1,114,033 | €947,161 | -€166,872 | -15.0% |
| Equity | 10/15 | €1,076,526 | €937,895 | -€138,631 | -12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,070,326 | €931,695 | -€138,631 | -13.0% |
| Distributable reserves | 133 | €1,070,326 | €931,695 | -€138,631 | -13.0% |
| Amounts payable | 17/49 | €37,507 | €9,266 | -€28,241 | -75.3% |
| Amounts payable within one year | 42/48 | €36,949 | €8,707 | -€28,243 | -76.4% |
| Trade debts | 44 | €123 | €88 | -€35 | -28.2% |
| Suppliers | 440/4 | €123 | €88 | -€35 | -28.2% |
| Taxes, remuneration and social security | 45 | €35,782 | €7,574 | -€28,208 | -78.8% |
| Taxes | 450/3 | €32,960 | €4,744 | -€28,216 | -85.6% |
| Remuneration and social security | 454/9 | €2,822 | €2,830 | +€8 | +0.3% |
| Other amounts payable | 47/48 | €1,045 | €1,045 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €557 | €559 | +€2 | +0.4% |
| Other operating charges | 640/8 | €1,304 | €1,166 | -€138 | -10.6% |
| Gross operating margin | 9900 | €208,788 | €61,444 | -€147,344 | -70.6% |
| Operating profit (loss) | 9901 | €207,484 | €60,278 | -€147,206 | -70.9% |
| Financial income | 75/76B | €15,693 | €12,656 | -€3,037 | -19.4% |
| Recurring financial income | 75 | €15,693 | €12,656 | -€3,037 | -19.4% |
| Financial charges | 65/66B | €69 | €69 | -€0 | -0.4% |
| Recurring financial charges | 65 | €69 | €69 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €223,108 | €72,866 | -€150,242 | -67.3% |
| Income taxes | 67/77 | €66,614 | €20,068 | -€46,546 | -69.9% |
| Profit (loss) for the period | 9904 | €156,494 | €52,798 | -€103,697 | -66.3% |
| Profit (loss) for the period to be appropriated | 9905 | €156,494 | €52,798 | -€103,697 | -66.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.