Liepro: 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.
Liepro
Largest movements
- Tangible fixed assets +€466,871
up €466,871 (+126.6%), from €368,671 to €835,542
of which Land and buildings: +€467,152
- Receivables within one year -€20,491
down €20,491 (-67.1%), from €30,531 to €10,040
of which Trade receivables: -€20,491
- Cash +€11,761
up €11,761 (+127.7%), from €9,210 to €20,971
mainly Debts after one year (+€374,313) and Other debts (+€58,490)
- Debts after one year +€374,313
up €374,313 (+148.6%), from €251,926 to €626,238
- Other debts +€58,490
up €58,490 (+52.3%), from €111,740 to €170,230
- Reserves +€16,314
up €16,314 (+84.2%), from €19,374 to €35,688
- Short-term financial debts +€14,036
new in 2025: €14,036
- Depreciation +€7,432
up €7,432 (+69.6%), from €10,684 to €18,116
- Gross operating margin -€5,920
down €5,920 (-11.0%), from €53,963 to €48,042
- Taxes -€1,937
down €1,937 (-100.0%), from €1,937 to €0
- Other operating charges +€630
up €630 (+27.4%), from €2,303 to €2,933
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 | €408,920 | €867,105 | +€458,185 | +112.0% |
| Fixed assets | 21/28 | €368,671 | €835,542 | +€466,871 | +126.6% |
| Tangible fixed assets | 22/27 | €368,671 | €835,542 | +€466,871 | +126.6% |
| Land and buildings | 22 | €367,994 | €835,146 | +€467,152 | +126.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €677 | €396 | -€281 | -41.5% |
| Current assets | 29/58 | €40,248 | €31,563 | -€8,686 | -21.6% |
| Amounts receivable within one year | 40/41 | €30,531 | €10,040 | -€20,491 | -67.1% |
| Trade receivables | 40 | €30,531 | €10,040 | -€20,491 | -67.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €9,210 | €20,971 | +€11,761 | +127.7% |
| Deferred charges and accrued income | 490/1 | €508 | €552 | +€44 | +8.6% |
| Total equity and liabilities | 10/49 | €408,920 | €867,105 | +€458,185 | +112.0% |
| Equity | 10/15 | €24,374 | €40,688 | +€16,314 | +66.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,374 | €35,688 | +€16,314 | +84.2% |
| Distributable reserves | 133 | €19,374 | €35,688 | +€16,314 | +84.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €384,545 | €826,416 | +€441,871 | +114.9% |
| Amounts payable after more than one year | 17 | €251,926 | €626,238 | +€374,313 | +148.6% |
| Financial debts | 170/4 | €251,926 | €626,238 | +€374,313 | +148.6% |
| Amounts payable within one year | 42/48 | €132,620 | €200,178 | +€67,558 | +50.9% |
| Current portion of amounts payable after more than one year | 42 | €10,259 | €10,652 | +€393 | +3.8% |
| Financial debts | 43 | - | €14,036 | +€14,036 | |
| Credit institutions | 430/8 | - | €14,036 | +€14,036 | |
| Trade debts | 44 | €1,228 | €1,456 | +€228 | +18.5% |
| Suppliers | 440/4 | €1,228 | €1,456 | +€228 | +18.5% |
| Taxes, remuneration and social security | 45 | €9,393 | €3,805 | -€5,588 | -59.5% |
| Taxes | 450/3 | €9,393 | €3,805 | -€5,588 | -59.5% |
| Other amounts payable | 47/48 | €111,740 | €170,230 | +€58,490 | +52.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,684 | €18,116 | +€7,432 | +69.6% |
| Other operating charges | 640/8 | €2,303 | €2,933 | +€630 | +27.4% |
| Gross operating margin | 9900 | €53,963 | €48,042 | -€5,920 | -11.0% |
| Operating profit (loss) | 9901 | €40,976 | €26,993 | -€13,983 | -34.1% |
| Financial income | 75/76B | €0 | €59 | +€59 | |
| Recurring financial income | 75 | €0 | €59 | +€59 | |
| Financial charges | 65/66B | €10,332 | €10,738 | +€407 | +3.9% |
| Recurring financial charges | 65 | €10,332 | €10,738 | +€407 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | €30,644 | €16,314 | -€14,330 | -46.8% |
| Income taxes | 67/77 | €1,937 | €0 | -€1,937 | -100.0% |
| Profit (loss) for the period | 9904 | €28,707 | €16,314 | -€12,393 | -43.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,707 | €16,314 | -€12,393 | -43.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.