LIER SASS: 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.
LIER SASS
Largest movements
- Receivables within one year +€91,006
up €91,006 (+485%), from €18,772 to €109,779
- Cash -€10,099
no longer reported in 2017 (was €10,099)
mainly Receivables within one year (-€91,006) and Net result for the year (-€62,491)
- Debts within one year +€140,706
up €140,706 (+250%), from €56,314 to €197,020
- Profit (loss) carried forward -€62,491
down €62,491 (-58.0%), from -€107,720 to -€170,211
- Gross operating margin +€45,842
up €45,842 (+50.7%), from -€90,499 to -€44,657
- Depreciation -€4,600
down €4,600 (-28.4%), from €16,197 to €11,597
From the 2016 result to the 2017 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 2016 and 2017 balance sheets and the 2017 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,594 | €251,809 | +€78,215 | +45.1% |
| Fixed assets | 21/28 | €144,723 | €142,031 | -€2,692 | -1.9% |
| Tangible fixed assets | 22/27 | €144,233 | €142,031 | -€2,202 | -1.5% |
| Financial fixed assets | 28 | €490 | - | -€490 | |
| Current assets | 29/58 | €28,872 | €109,779 | +€80,907 | +280% |
| Amounts receivable within one year | 40/41 | €18,772 | €109,779 | +€91,006 | +485% |
| Cash at bank and in hand | 54/58 | €10,099 | - | -€10,099 | |
| Total equity and liabilities | 10/49 | €173,594 | €251,809 | +€78,215 | +45.1% |
| Equity | 10/15 | €117,280 | €54,789 | -€62,491 | -53.3% |
| Contributions | 10/11 | €225,000 | €225,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,720 | -€170,211 | -€62,491 | -58.0% |
| Amounts payable | 17/49 | €56,314 | €197,020 | +€140,706 | +250% |
| Amounts payable within one year | 42/48 | €56,314 | €197,020 | +€140,706 | +250% |
| Trade debts | 44 | €6,904 | €83,837 | +€76,932 | +1,114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,197 | €11,597 | -€4,600 | -28.4% |
| Gross operating margin | 9900 | -€90,499 | -€44,657 | +€45,842 | +50.7% |
| Operating profit (loss) | 9901 | -€108,249 | -€60,355 | +€47,894 | +44.2% |
| Recurring financial income | 75 | €869 | €733 | -€137 | -15.7% |
| Recurring financial charges | 65 | €335 | €2,869 | +€2,534 | +757% |
| Profit (loss) for the period before taxes | 9903 | -€107,714 | -€62,491 | +€45,224 | +42.0% |
| Income taxes | 67/77 | €6 | - | -€6 | |
| Profit (loss) for the period | 9904 | -€107,720 | -€62,491 | +€45,229 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€107,720 | -€62,491 | +€45,229 | +42.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2016 and 30 June 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.