LIEN ET SON: 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.
LIEN ET SON
Largest movements
- Cash -€46
down €46 (-19.9%), from €232 to €186
mainly Net result for the year (-€46)
- Profit (loss) carried forward -€46
down €46 (-1.6%), from -€2,831 to -€2,878
No income-statement line moved by more than 1% of the activity.
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 | €232 | €186 | -€46 | -19.9% |
| Current assets | 29/58 | €232 | €186 | -€46 | -19.9% |
| Cash at bank and in hand | 54/58 | €232 | €186 | -€46 | -19.9% |
| Total equity and liabilities | 10/49 | €232 | €186 | -€46 | -19.9% |
| Equity | 10/15 | €169 | €122 | -€46 | -27.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,831 | -€2,878 | -€46 | -1.6% |
| Amounts payable | 17/49 | €64 | €64 | = | 0.0% |
| Amounts payable within one year | 42/48 | €64 | €64 | = | 0.0% |
| Other amounts payable | 47/48 | €64 | €64 | = | 0.0% |
| Financial charges | 65/66B | €46 | €46 | = | 0.0% |
| Recurring financial charges | 65 | €46 | €46 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€46 | -€46 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€46 | -€46 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€46 | -€46 | = | 0.0% |
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 6 October 2026 via checked.be.