LIERIK: 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.
LIERIK
Largest movements
- Receivables within one year -€24,117
down €24,117 (-95.9%), from €25,135 to €1,018
of which Trade receivables: -€24,269
- Cash +€6,891
up €6,891 (+33.8%), from €20,411 to €27,302
mainly Receivables within one year (+€24,117) and Investment in fixed assets (net) (+€2,248)
- Tangible fixed assets -€2,248
no longer reported in 2025 (was €2,248)
- Deferred charges and accrued income -€1,349
no longer reported in 2025 (was €1,349)
- Other debts -€6,534
down €6,534 (-75.2%), from €8,684 to €2,150
- Trade debts -€6,496
down €6,496 (-92.9%), from €6,993 to €497
- Profit (loss) carried forward -€4,031
down €4,031 (-177%), from -€2,276 to -€6,307
- Tax, wage and social debts -€3,762
no longer reported in 2025 (was €3,762)
- Gross operating margin +€9,098
up €9,098 (+74.6%), from -€12,195 to -€3,097
- Other operating charges -€333
down €333 (-30.5%), from €1,093 to €760
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.
Derived cash bridge
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 | €49,143 | €28,320 | -€20,823 | -42.4% |
| Fixed assets | 21/28 | €2,248 | - | -€2,248 | |
| Tangible fixed assets | 22/27 | €2,248 | - | -€2,248 | |
| Furniture and vehicles | 24 | €2,248 | - | -€2,248 | |
| Current assets | 29/58 | €46,895 | €28,320 | -€18,575 | -39.6% |
| Amounts receivable within one year | 40/41 | €25,135 | €1,018 | -€24,117 | -95.9% |
| Trade receivables | 40 | €24,269 | - | -€24,269 | |
| Other amounts receivable | 41 | €866 | €1,018 | +€152 | +17.6% |
| Cash at bank and in hand | 54/58 | €20,411 | €27,302 | +€6,891 | +33.8% |
| Deferred charges and accrued income | 490/1 | €1,349 | - | -€1,349 | |
| Total equity and liabilities | 10/49 | €49,143 | €28,320 | -€20,823 | -42.4% |
| Equity | 10/15 | €29,704 | €25,673 | -€4,031 | -13.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,480 | €29,480 | = | 0.0% |
| Distributable reserves | 133 | €29,480 | €29,480 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,276 | -€6,307 | -€4,031 | -177% |
| Amounts payable | 17/49 | €19,439 | €2,647 | -€16,792 | -86.4% |
| Amounts payable within one year | 42/48 | €19,439 | €2,647 | -€16,792 | -86.4% |
| Trade debts | 44 | €6,993 | €497 | -€6,496 | -92.9% |
| Suppliers | 440/4 | €6,993 | €497 | -€6,496 | -92.9% |
| Taxes, remuneration and social security | 45 | €3,762 | - | -€3,762 | |
| Taxes | 450/3 | €3,762 | - | -€3,762 | |
| Other amounts payable | 47/48 | €8,684 | €2,150 | -€6,534 | -75.2% |
| Non-recurring operating income | 76A | - | €13,714 | +€13,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64 | - | -€64 | |
| Other operating charges | 640/8 | €1,093 | €760 | -€333 | -30.5% |
| Gross operating margin | 9900 | -€12,195 | -€3,097 | +€9,098 | +74.6% |
| Operating profit (loss) | 9901 | -€13,352 | -€3,857 | +€9,495 | +71.1% |
| Financial charges | 65/66B | €148 | €174 | +€26 | +17.6% |
| Recurring financial charges | 65 | €148 | €174 | +€26 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | -€13,500 | -€4,031 | +€9,469 | +70.1% |
| Profit (loss) for the period | 9904 | -€13,500 | -€4,031 | +€9,469 | +70.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,500 | -€4,031 | +€9,469 | +70.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.