Liera Law: 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.
Liera Law
Largest movements
- Cash +€33,531
up €33,531 (+57.6%), from €58,202 to €91,733
mainly Net result for the year (+€46,930) and Trade debts (+€10,205)
- Receivables within one year +€8,158
up €8,158 (+13.2%), from €61,857 to €70,015
- Tangible fixed assets +€3,765
up €3,765 (+23.4%), from €16,119 to €19,884
of which Furniture and vehicles: +€5,922
- Reserves +€46,930
up €46,930 (+50.6%), from €92,691 to €139,622
of which Distributable reserves: +€46,930
- Trade debts +€10,205
up €10,205 (+118%), from €8,676 to €18,882
- Current portion of long-term debt -€7,037
no longer reported in 2024 (was €7,037)
- Tax, wage and social debts -€3,660
down €3,660 (-14.2%), from €25,841 to €22,181
- Taxes -€6,261
down €6,261 (-32.2%), from €19,460 to €13,199
- Financial charges +€5,840
up €5,840 (+1,103%), from €530 to €6,370
- Financial income +€3,915
new in 2024: €3,915
- Other operating charges +€2,238
up €2,238 (+102%), from €2,200 to €4,438
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €136,178 | €181,684 | +€45,507 | +33.4% |
| Fixed assets | 21/28 | €16,119 | €19,884 | +€3,765 | +23.4% |
| Tangible fixed assets | 22/27 | €16,119 | €19,884 | +€3,765 | +23.4% |
| Furniture and vehicles | 24 | - | €5,922 | +€5,922 | |
| Other tangible fixed assets | 26 | €16,119 | €13,962 | -€2,157 | -13.4% |
| Current assets | 29/58 | €120,059 | €161,801 | +€41,741 | +34.8% |
| Amounts receivable within one year | 40/41 | €61,857 | €70,015 | +€8,158 | +13.2% |
| Other amounts receivable | 41 | €61,857 | €70,015 | +€8,158 | +13.2% |
| Cash at bank and in hand | 54/58 | €58,202 | €91,733 | +€33,531 | +57.6% |
| Deferred charges and accrued income | 490/1 | - | €53 | +€53 | |
| Total equity and liabilities | 10/49 | €136,178 | €181,684 | +€45,507 | +33.4% |
| Equity | 10/15 | €93,691 | €140,622 | +€46,930 | +50.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,691 | €139,622 | +€46,930 | +50.6% |
| Non-distributable reserves | 130/1 | €2,400 | €2,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €90,291 | €137,222 | +€46,930 | +52.0% |
| Amounts payable | 17/49 | €42,486 | €41,063 | -€1,424 | -3.4% |
| Amounts payable within one year | 42/48 | €41,554 | €41,063 | -€491 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €7,037 | - | -€7,037 | |
| Trade debts | 44 | €8,676 | €18,882 | +€10,205 | +118% |
| Suppliers | 440/4 | €8,676 | €18,882 | +€10,205 | +118% |
| Taxes, remuneration and social security | 45 | €25,841 | €22,181 | -€3,660 | -14.2% |
| Taxes | 450/3 | €25,841 | €22,181 | -€3,660 | -14.2% |
| Accrued charges and deferred income | 492/3 | €932 | - | -€932 | |
| Non-recurring operating income | 76A | €3,559 | - | -€3,559 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,157 | €2,449 | +€292 | +13.5% |
| Other operating charges | 640/8 | €2,200 | €4,438 | +€2,238 | +102% |
| Gross operating margin | 9900 | €69,317 | €69,472 | +€155 | +0.2% |
| Operating profit (loss) | 9901 | €64,960 | €62,584 | -€2,376 | -3.7% |
| Financial income | 75/76B | - | €3,915 | +€3,915 | |
| Recurring financial income | 75 | - | €3,915 | +€3,915 | |
| Financial charges | 65/66B | €530 | €6,370 | +€5,840 | +1,103% |
| Recurring financial charges | 65 | €530 | €6,370 | +€5,840 | +1,103% |
| Profit (loss) for the period before taxes | 9903 | €64,431 | €60,129 | -€4,302 | -6.7% |
| Income taxes | 67/77 | €19,460 | €13,199 | -€6,261 | -32.2% |
| Profit (loss) for the period | 9904 | €44,971 | €46,930 | +€1,959 | +4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,971 | €46,930 | +€1,959 | +4.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.