LIERA: 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.
LIERA
Largest movements
- Cash -€3,062
down €3,062 (-20.5%), from €14,931 to €11,869
mainly Net result for the year (-€3,474) and Investment in fixed assets (net) (-€2,413)
- Receivables within one year -€2,180
down €2,180 (-22.3%), from €9,759 to €7,579
of which Other amounts receivable: -€4,621
- Tangible fixed assets +€1,245
up €1,245 (+63.9%), from €1,948 to €3,193
of which Plant, machinery and equipment: +€1,713
- Profit (loss) carried forward -€3,474
down €3,474 (-52.3%), from -€6,648 to -€10,122
- Trade debts -€440
down €440 (-33.5%), from €1,314 to €874
- Gross operating margin -€4,096
down €4,096, from €2,815 to -€1,281
- Depreciation +€519
up €519 (+79.9%), from €649 to €1,168
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 | €26,637 | €22,640 | -€3,997 | -15.0% |
| Fixed assets | 21/28 | €1,948 | €3,193 | +€1,245 | +63.9% |
| Tangible fixed assets | 22/27 | €1,948 | €3,193 | +€1,245 | +63.9% |
| Plant, machinery and equipment | 23 | - | €1,713 | +€1,713 | |
| Furniture and vehicles | 24 | €1,948 | €1,480 | -€468 | -24.0% |
| Current assets | 29/58 | €24,689 | €19,448 | -€5,242 | -21.2% |
| Amounts receivable within one year | 40/41 | €9,759 | €7,579 | -€2,180 | -22.3% |
| Trade receivables | 40 | €4,857 | €7,299 | +€2,442 | +50.3% |
| Other amounts receivable | 41 | €4,901 | €280 | -€4,621 | -94.3% |
| Cash at bank and in hand | 54/58 | €14,931 | €11,869 | -€3,062 | -20.5% |
| Total equity and liabilities | 10/49 | €26,637 | €22,640 | -€3,997 | -15.0% |
| Equity | 10/15 | €13,352 | €9,878 | -€3,474 | -26.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,648 | -€10,122 | -€3,474 | -52.3% |
| Amounts payable | 17/49 | €13,286 | €12,763 | -€523 | -3.9% |
| Amounts payable within one year | 42/48 | €13,286 | €12,763 | -€523 | -3.9% |
| Trade debts | 44 | €1,314 | €874 | -€440 | -33.5% |
| Suppliers | 440/4 | €1,314 | €874 | -€440 | -33.5% |
| Other amounts payable | 47/48 | €11,972 | €11,889 | -€83 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €649 | €1,168 | +€519 | +79.9% |
| Other operating charges | 640/8 | €994 | €983 | -€11 | -1.1% |
| Gross operating margin | 9900 | €2,815 | -€1,281 | -€4,096 | |
| Operating profit (loss) | 9901 | €1,172 | -€3,432 | -€4,604 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.2% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.2% |
| Financial charges | 65/66B | €42 | €42 | -€0 | -0.3% |
| Recurring financial charges | 65 | €42 | €42 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €1,132 | -€3,474 | -€4,606 | |
| Profit (loss) for the period | 9904 | €1,132 | -€3,474 | -€4,606 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,132 | -€3,474 | -€4,606 |
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 4 October 2026 via checked.be.