LIERéén: 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.
LIERéén
Largest movements
- Tangible fixed assets -€26,265
down €26,265 (-16.7%), from €157,588 to €131,323
- Profit (loss) carried forward -€17,666
down €17,666 (-4.2%), from -€420,740 to -€438,406
- Debts after one year -€12,417
down €12,417 (-2.3%), from €548,739 to €536,322
of which Financial debts: -€12,417
- Other debts +€2,187
up €2,187 (+194.0%), from €1,127 to €3,314
- Financial charges -€323
down €323 (-12.1%), from €2,660 to €2,337
- Gross operating margin +€244
up €244 (+2.0%), from €12,090 to €12,334
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 | €159,674 | €132,306 | -€27,368 | -17.1% |
| Fixed assets | 21/28 | €158,088 | €131,323 | -€26,765 | -16.9% |
| Tangible fixed assets | 22/27 | €157,588 | €131,323 | -€26,265 | -16.7% |
| Land and buildings | 22 | €157,588 | €131,323 | -€26,265 | -16.7% |
| Financial fixed assets | 28 | €500 | - | -€500 | |
| Current assets | 29/58 | €1,587 | €983 | -€604 | -38.1% |
| Cash at bank and in hand | 54/58 | €1,121 | €494 | -€626 | -55.9% |
| Deferred charges and accrued income | 490/1 | €466 | €488 | +€22 | +4.8% |
| Total equity and liabilities | 10/49 | €159,674 | €132,306 | -€27,368 | -17.1% |
| Equity | 10/15 | -€402,140 | -€419,806 | -€17,666 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€420,740 | -€438,406 | -€17,666 | -4.2% |
| Amounts payable | 17/49 | €561,815 | €552,112 | -€9,703 | -1.7% |
| Amounts payable after more than one year | 17 | €548,739 | €536,322 | -€12,417 | -2.3% |
| Financial debts | 170/4 | €45,686 | €33,269 | -€12,417 | -27.2% |
| Other amounts payable | 178/9 | €503,053 | €503,053 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,076 | €15,790 | +€2,714 | +20.8% |
| Current portion of amounts payable after more than one year | 42 | €11,939 | €12,476 | +€537 | +4.5% |
| Trade debts | 44 | €9 | - | -€9 | |
| Suppliers | 440/4 | €9 | - | -€9 | |
| Other amounts payable | 47/48 | €1,127 | €3,314 | +€2,187 | +194.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,265 | €26,265 | = | 0.0% |
| Other operating charges | 640/8 | €1,357 | €1,398 | +€41 | +3.0% |
| Gross operating margin | 9900 | €12,090 | €12,334 | +€244 | +2.0% |
| Operating profit (loss) | 9901 | -€15,532 | -€15,329 | +€203 | +1.3% |
| Financial charges | 65/66B | €2,660 | €2,337 | -€323 | -12.1% |
| Recurring financial charges | 65 | €2,660 | €2,337 | -€323 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,192 | -€17,666 | +€526 | +2.9% |
| Profit (loss) for the period | 9904 | -€18,192 | -€17,666 | +€526 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,192 | -€17,666 | +€526 | +2.9% |
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 2 October 2026 via checked.be.