LIERMAN CONSULTING: 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.
LIERMAN CONSULTING
Largest movements
- Tangible fixed assets -€1,030
down €1,030 (-85.1%), from €1,211 to €181
- Receivables within one year -€765
down €765 (-14.9%), from €5,139 to €4,374
of which Trade receivables: -€615
- Deferred charges and accrued income -€706
down €706 (-41.4%), from €1,706 to €1,000
- Cash +€601
up €601 (+46.1%), from €1,303 to €1,903
mainly Depreciation (+€1,030) and Receivables within one year (+€765)
- Profit (loss) carried forward -€2,314
down €2,314, from €770 to -€1,544
- Tax, wage and social debts +€613
up €613 (+67.1%), from €914 to €1,527
- Trade debts -€229
down €229 (-15.5%), from €1,474 to €1,245
- Gross operating margin +€4,309
up €4,309 (+83.8%), from -€5,145 to -€836
- Financial charges +€155
up €155 (+104%), from €149 to €304
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 | €9,358 | €7,457 | -€1,900 | -20.3% |
| Fixed assets | 21/28 | €1,211 | €181 | -€1,030 | -85.1% |
| Tangible fixed assets | 22/27 | €1,211 | €181 | -€1,030 | -85.1% |
| Furniture and vehicles | 24 | €1,211 | €181 | -€1,030 | -85.1% |
| Current assets | 29/58 | €8,147 | €7,277 | -€870 | -10.7% |
| Amounts receivable within one year | 40/41 | €5,139 | €4,374 | -€765 | -14.9% |
| Trade receivables | 40 | €3,645 | €3,029 | -€615 | -16.9% |
| Other amounts receivable | 41 | €1,494 | €1,344 | -€150 | -10.0% |
| Cash at bank and in hand | 54/58 | €1,303 | €1,903 | +€601 | +46.1% |
| Deferred charges and accrued income | 490/1 | €1,706 | €1,000 | -€706 | -41.4% |
| Total equity and liabilities | 10/49 | €9,358 | €7,457 | -€1,900 | -20.3% |
| Equity | 10/15 | €6,970 | €4,656 | -€2,314 | -33.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €770 | -€1,544 | -€2,314 | |
| Amounts payable | 17/49 | €2,388 | €2,802 | +€414 | +17.3% |
| Amounts payable within one year | 42/48 | €2,388 | €2,772 | +€384 | +16.1% |
| Trade debts | 44 | €1,474 | €1,245 | -€229 | -15.5% |
| Suppliers | 440/4 | €1,474 | €1,245 | -€229 | -15.5% |
| Taxes, remuneration and social security | 45 | €914 | €1,527 | +€613 | +67.1% |
| Taxes | 450/3 | €914 | €1,527 | +€613 | +67.1% |
| Accrued charges and deferred income | 492/3 | - | €30 | +€30 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €1,030 | = | 0.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | -€5,145 | -€836 | +€4,309 | +83.8% |
| Operating profit (loss) | 9901 | -€6,316 | -€2,010 | +€4,306 | +68.2% |
| Financial charges | 65/66B | €149 | €304 | +€155 | +104% |
| Recurring financial charges | 65 | €149 | €304 | +€155 | +104% |
| Profit (loss) for the period before taxes | 9903 | -€6,465 | -€2,314 | +€4,151 | +64.2% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,465 | -€2,314 | +€4,151 | +64.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,465 | -€2,314 | +€4,151 | +64.2% |
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 1 November 2026 via checked.be.