LIENOU MEDICALE: 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.
LIENOU MEDICALE
Largest movements
- Current investments +€600,000
new in 2025: €600,000
- Cash -€439,312
down €439,312 (-61.3%), from €716,325 to €277,013
mainly Current investments (-€600,000) and Contributions, distributions and other (-€248,000)
- Tangible fixed assets -€33,575
down €33,575 (-17.2%), from €195,539 to €161,965
of which Land and buildings: -€17,399
- Other debts +€157,790
up €157,790 (+210%), from €75,031 to €232,821
- Tax, wage and social debts -€20,972
down €20,972 (-28.1%), from €74,548 to €53,576
of which Taxes: -€21,952
- Reserves -€13,000
down €13,000 (-2.2%), from €602,860 to €589,860
of which Distributable reserves: -€13,000
- Gross operating margin +€21,735
up €21,735 (+5.5%), from €397,841 to €419,577
- Taxes +€4,367
up €4,367 (+4.2%), from €104,171 to €108,537
- Purchases and services +€4,293
up €4,293 (+3.8%), from €114,319 to €118,612
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 | €938,258 | €1,066,701 | +€128,444 | +13.7% |
| Fixed assets | 21/28 | €195,539 | €161,965 | -€33,575 | -17.2% |
| Tangible fixed assets | 22/27 | €195,539 | €161,965 | -€33,575 | -17.2% |
| Land and buildings | 22 | €129,590 | €112,191 | -€17,399 | -13.4% |
| Plant, machinery and equipment | 23 | €23,676 | €21,246 | -€2,429 | -10.3% |
| Furniture and vehicles | 24 | €42,274 | €28,528 | -€13,746 | -32.5% |
| Current assets | 29/58 | €742,718 | €904,737 | +€162,019 | +21.8% |
| Amounts receivable within one year | 40/41 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €25,000 | €25,000 | = | 0.0% |
| Current investments | 50/53 | - | €600,000 | +€600,000 | |
| Cash at bank and in hand | 54/58 | €716,325 | €277,013 | -€439,312 | -61.3% |
| Deferred charges and accrued income | 490/1 | €1,393 | €2,724 | +€1,331 | +95.5% |
| Total equity and liabilities | 10/49 | €938,258 | €1,066,701 | +€128,444 | +13.7% |
| Equity | 10/15 | €787,969 | €777,946 | -€10,023 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €602,860 | €589,860 | -€13,000 | -2.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €601,000 | €588,000 | -€13,000 | -2.2% |
| Profit (loss) carried forward | 14 | €166,509 | €169,486 | +€2,977 | +1.8% |
| Amounts payable | 17/49 | €150,288 | €288,755 | +€138,467 | +92.1% |
| Amounts payable within one year | 42/48 | €150,288 | €288,755 | +€138,467 | +92.1% |
| Trade debts | 44 | €710 | €2,359 | +€1,649 | +232% |
| Suppliers | 440/4 | €710 | €2,359 | +€1,649 | +232% |
| Taxes, remuneration and social security | 45 | €74,548 | €53,576 | -€20,972 | -28.1% |
| Taxes | 450/3 | €65,842 | €43,889 | -€21,952 | -33.3% |
| Remuneration and social security | 454/9 | €8,707 | €9,687 | +€980 | +11.3% |
| Other amounts payable | 47/48 | €75,031 | €232,821 | +€157,790 | +210% |
| Goods, raw materials, services and sundry goods | 60/61 | €114,319 | €118,612 | +€4,293 | +3.8% |
| Remuneration, social security and pensions | 62 | €36,212 | €36,274 | +€62 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,385 | €37,046 | -€339 | -0.9% |
| Other operating charges | 640/8 | €3,632 | €2,217 | -€1,416 | -39.0% |
| Non-recurring operating charges | 66A | €1,236 | - | -€1,236 | |
| Gross operating margin | 9900 | €397,841 | €419,577 | +€21,735 | +5.5% |
| Operating profit (loss) | 9901 | €319,377 | €344,040 | +€24,664 | +7.7% |
| Financial income | 75/76B | €1,934 | €3,379 | +€1,444 | +74.7% |
| Recurring financial income | 75 | €1,934 | €3,379 | +€1,444 | +74.7% |
| Financial charges | 65/66B | €2,114 | €905 | -€1,210 | -57.2% |
| Recurring financial charges | 65 | €2,114 | €905 | -€1,210 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €319,197 | €346,515 | +€27,318 | +8.6% |
| Income taxes | 67/77 | €104,171 | €108,537 | +€4,367 | +4.2% |
| Profit (loss) for the period | 9904 | €215,026 | €237,977 | +€22,951 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €215,026 | €237,977 | +€22,951 | +10.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.