LIERSE POORT: 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.
LIERSE POORT
Largest movements
- Cash +€36,762
new in 2025: €36,762
mainly Depreciation (+€33,828) and Current investments (+€29,063)
- Tangible fixed assets -€30,538
down €30,538 (-21.9%), from €139,136 to €108,598
of which Other tangible fixed assets: -€18,565
- Current investments -€29,063
no longer reported in 2025 (was €29,063)
- Debts after one year -€21,256
down €21,256 (-34.7%), from €61,290 to €40,033
- Current portion of long-term debt -€7,536
down €7,536 (-26.2%), from €28,792 to €21,256
- Trade debts -€4,095
down €4,095 (-6.8%), from €60,364 to €56,269
- Tax, wage and social debts +€3,982
up €3,982 (+21.7%), from €18,346 to €22,328
of which Remuneration and social security: +€2,306
- Reserves +€3,729
up €3,729 (+54.5%), from €6,847 to €10,576
- Gross operating margin -€100,969
down €100,969 (-31.3%), from €322,509 to €221,541
- Staff costs -€66,236
down €66,236 (-28.4%), from €233,172 to €166,936
- Depreciation -€34,774
down €34,774 (-50.7%), from €68,601 to €33,828
- Financial charges -€5,814
down €5,814 (-48.7%), from €11,928 to €6,113
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 | €203,408 | €180,928 | -€22,480 | -11.1% |
| Fixed assets | 21/28 | €139,436 | €108,898 | -€30,538 | -21.9% |
| Tangible fixed assets | 22/27 | €139,136 | €108,598 | -€30,538 | -21.9% |
| Land and buildings | 22 | €53,091 | €50,287 | -€2,803 | -5.3% |
| Plant, machinery and equipment | 23 | €37,217 | €28,699 | -€8,518 | -22.9% |
| Furniture and vehicles | 24 | €652 | - | -€652 | |
| Other tangible fixed assets | 26 | €48,176 | €29,611 | -€18,565 | -38.5% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €63,972 | €72,030 | +€8,058 | +12.6% |
| Stocks and contracts in progress | 3 | €20,534 | €19,507 | -€1,027 | -5.0% |
| Stocks | 30/36 | €20,534 | €19,507 | -€1,027 | -5.0% |
| Amounts receivable within one year | 40/41 | €5,995 | €6,782 | +€787 | +13.1% |
| Trade receivables | 40 | €3,366 | €4,103 | +€738 | +21.9% |
| Other amounts receivable | 41 | €2,630 | €2,679 | +€49 | +1.9% |
| Current investments | 50/53 | €29,063 | - | -€29,063 | |
| Cash at bank and in hand | 54/58 | - | €36,762 | +€36,762 | |
| Deferred charges and accrued income | 490/1 | €8,380 | €8,979 | +€599 | +7.1% |
| Total equity and liabilities | 10/49 | €203,408 | €180,928 | -€22,480 | -11.1% |
| Equity | 10/15 | €25,439 | €29,168 | +€3,729 | +14.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €6,847 | €10,576 | +€3,729 | +54.5% |
| Distributable reserves | 133 | €6,847 | €10,576 | +€3,729 | +54.5% |
| Amounts payable | 17/49 | €177,969 | €151,761 | -€26,209 | -14.7% |
| Amounts payable after more than one year | 17 | €61,290 | €40,033 | -€21,256 | -34.7% |
| Financial debts | 170/4 | €61,290 | €40,033 | -€21,256 | -34.7% |
| Amounts payable within one year | 42/48 | €116,680 | €111,356 | -€5,323 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €28,792 | €21,256 | -€7,536 | -26.2% |
| Financial debts | 43 | €2,018 | €890 | -€1,129 | -55.9% |
| Credit institutions | 430/8 | €2,018 | €890 | -€1,129 | -55.9% |
| Trade debts | 44 | €60,364 | €56,269 | -€4,095 | -6.8% |
| Suppliers | 440/4 | €60,364 | €56,269 | -€4,095 | -6.8% |
| Taxes, remuneration and social security | 45 | €18,346 | €22,328 | +€3,982 | +21.7% |
| Taxes | 450/3 | - | €1,677 | +€1,677 | |
| Remuneration and social security | 454/9 | €18,346 | €20,652 | +€2,306 | +12.6% |
| Other amounts payable | 47/48 | €7,159 | €10,613 | +€3,453 | +48.2% |
| Accrued charges and deferred income | 492/3 | - | €371 | +€371 | |
| Remuneration, social security and pensions | 62 | €233,172 | €166,936 | -€66,236 | -28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,601 | €33,828 | -€34,774 | -50.7% |
| Other operating charges | 640/8 | €7,780 | €7,625 | -€155 | -2.0% |
| Gross operating margin | 9900 | €322,509 | €221,541 | -€100,969 | -31.3% |
| Operating profit (loss) | 9901 | €12,956 | €13,152 | +€196 | +1.5% |
| Financial income | 75/76B | €138 | €29 | -€109 | -78.7% |
| Recurring financial income | 75 | €138 | €29 | -€109 | -78.7% |
| Financial charges | 65/66B | €11,928 | €6,113 | -€5,814 | -48.7% |
| Recurring financial charges | 65 | €11,928 | €6,113 | -€5,814 | -48.7% |
| Profit (loss) for the period before taxes | 9903 | €1,166 | €7,068 | +€5,901 | +506% |
| Income taxes | 67/77 | €777 | €3,339 | +€2,562 | +330% |
| Profit (loss) for the period | 9904 | €389 | €3,729 | +€3,339 | +858% |
| Profit (loss) for the period to be appropriated | 9905 | €389 | €3,729 | +€3,339 | +858% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.