LIENKA: 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.
LIENKA
Largest movements
- Tangible fixed assets +€13,208
up €13,208 (+2004.2%), from €659 to €13,867
of which Furniture and vehicles: +€7,004
- Cash -€8,835
down €8,835 (-73.9%), from €11,960 to €3,125
mainly Investment in fixed assets (net) (-€18,755) and Receivables within one year (-€8,316)
- Receivables within one year +€8,316
up €8,316 (+93.5%), from €8,895 to €17,211
of which Trade receivables: +€6,597
- Profit (loss) carried forward +€12,338
up €12,338 (+4329.1%), from €285 to €12,623
- Accrued charges and deferred income +€2,538
new in 2025: €2,538
- Tax, wage and social debts -€2,143
no longer reported in 2025 (was €2,143)
- Gross operating margin +€8,932
up €8,932 (+70.6%), from €12,652 to €21,584
- Depreciation +€5,217
up €5,217 (+1580.9%), from €330 to €5,547
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 | €21,514 | €34,203 | +€12,689 | +59.0% |
| Fixed assets | 21/28 | €659 | €13,867 | +€13,208 | +2004.2% |
| Tangible fixed assets | 22/27 | €659 | €13,867 | +€13,208 | +2004.2% |
| Furniture and vehicles | 24 | €659 | €7,663 | +€7,004 | +1062.8% |
| Other tangible fixed assets | 26 | - | €6,204 | +€6,204 | |
| Current assets | 29/58 | €20,855 | €20,336 | -€519 | -2.5% |
| Amounts receivable within one year | 40/41 | €8,895 | €17,211 | +€8,316 | +93.5% |
| Trade receivables | 40 | €1,172 | €7,769 | +€6,597 | +562.9% |
| Other amounts receivable | 41 | €7,723 | €9,442 | +€1,719 | +22.3% |
| Cash at bank and in hand | 54/58 | €11,960 | €3,125 | -€8,835 | -73.9% |
| Total equity and liabilities | 10/49 | €21,514 | €34,203 | +€12,689 | +59.0% |
| Equity | 10/15 | €19,327 | €31,665 | +€12,338 | +63.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €450 | €450 | = | 0.0% |
| Non-distributable reserves | 130/1 | €450 | €450 | = | 0.0% |
| Legal reserve | 130 | €450 | €450 | = | 0.0% |
| Profit (loss) carried forward | 14 | €285 | €12,623 | +€12,338 | +4329.1% |
| Amounts payable | 17/49 | €2,187 | €2,538 | +€351 | +16.0% |
| Amounts payable within one year | 42/48 | €2,187 | - | -€2,187 | |
| Trade debts | 44 | €44 | - | -€44 | |
| Suppliers | 440/4 | €44 | - | -€44 | |
| Taxes, remuneration and social security | 45 | €2,143 | - | -€2,143 | |
| Taxes | 450/3 | €2,143 | - | -€2,143 | |
| Accrued charges and deferred income | 492/3 | - | €2,538 | +€2,538 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €330 | €5,547 | +€5,217 | +1580.9% |
| Other operating charges | 640/8 | €100 | €100 | = | 0.0% |
| Gross operating margin | 9900 | €12,652 | €21,584 | +€8,932 | +70.6% |
| Operating profit (loss) | 9901 | €12,222 | €15,937 | +€3,715 | +30.4% |
| Financial charges | 65/66B | €180 | €180 | = | 0.0% |
| Recurring financial charges | 65 | €180 | €180 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,042 | €15,757 | +€3,715 | +30.9% |
| Income taxes | 67/77 | €3,304 | €3,418 | +€114 | +3.5% |
| Profit (loss) for the period | 9904 | €8,738 | €12,339 | +€3,601 | +41.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,738 | €12,339 | +€3,601 | +41.2% |
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 7 October 2026 via checked.be.