LIERSEHOEK: 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.
LIERSEHOEK
Largest movements
- Cash +€106,075
up €106,075 (+77.2%), from €137,328 to €243,403
mainly Net result for the year (+€112,952) and Tax, wage and social debts (+€65,185)
- Tangible fixed assets -€51,556
down €51,556 (-53.5%), from €96,286 to €44,730
of which Other tangible fixed assets: -€49,140
- Reserves +€188,096
new in 2025: €188,096
- Other debts -€95,055
no longer reported in 2025 (was €95,055)
- Profit (loss) carried forward -€75,144
no longer reported in 2025 (was €75,144)
- Tax, wage and social debts +€65,185
up €65,185 (+222%), from €29,329 to €94,515
of which Taxes: +€62,747
- Debts after one year -€20,000
no longer reported in 2025 (was €20,000)
- Gross operating margin +€241,087
up €241,087 (+157%), from €153,137 to €394,224
- Other operating charges +€65,226
up €65,226 (+376%), from €17,334 to €82,561
- Taxes +€55,685
up €55,685 (+215%), from €25,923 to €81,608
- Depreciation +€43,986
up €43,986 (+768%), from €5,729 to €49,714
- Staff costs +€38,026
up €38,026 (+144%), from €26,484 to €64,510
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 | €242,867 | €299,413 | +€56,546 | +23.3% |
| Fixed assets | 21/28 | €96,286 | €47,715 | -€48,571 | -50.4% |
| Tangible fixed assets | 22/27 | €96,286 | €44,730 | -€51,556 | -53.5% |
| Furniture and vehicles | 24 | €2,416 | - | -€2,416 | |
| Other tangible fixed assets | 26 | €93,870 | €44,730 | -€49,140 | -52.3% |
| Financial fixed assets | 28 | - | €2,985 | +€2,985 | |
| Current assets | 29/58 | €146,581 | €251,698 | +€105,117 | +71.7% |
| Amounts receivable within one year | 40/41 | €9,253 | €8,294 | -€959 | -10.4% |
| Trade receivables | 40 | - | €231 | +€231 | |
| Other amounts receivable | 41 | €9,253 | €8,063 | -€1,190 | -12.9% |
| Cash at bank and in hand | 54/58 | €137,328 | €243,403 | +€106,075 | +77.2% |
| Total equity and liabilities | 10/49 | €242,867 | €299,413 | +€56,546 | +23.3% |
| Equity | 10/15 | €83,304 | €196,256 | +€112,952 | +136% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Reserves | 13 | - | €188,096 | +€188,096 | |
| Distributable reserves | 133 | - | €188,096 | +€188,096 | |
| Profit (loss) carried forward | 14 | €75,144 | - | -€75,144 | |
| Amounts payable | 17/49 | €159,563 | €103,157 | -€56,406 | -35.4% |
| Amounts payable after more than one year | 17 | €20,000 | - | -€20,000 | |
| Financial debts | 170/4 | €20,000 | - | -€20,000 | |
| Amounts payable within one year | 42/48 | €139,563 | €95,107 | -€44,456 | -31.9% |
| Trade debts | 44 | €15,179 | €593 | -€14,586 | -96.1% |
| Suppliers | 440/4 | €15,179 | €593 | -€14,586 | -96.1% |
| Taxes, remuneration and social security | 45 | €29,329 | €94,515 | +€65,185 | +222% |
| Taxes | 450/3 | €20,881 | €83,627 | +€62,747 | +301% |
| Remuneration and social security | 454/9 | €8,449 | €10,887 | +€2,439 | +28.9% |
| Other amounts payable | 47/48 | €95,055 | - | -€95,055 | |
| Accrued charges and deferred income | 492/3 | - | €8,050 | +€8,050 | |
| Remuneration, social security and pensions | 62 | €26,484 | €64,510 | +€38,026 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €49,714 | +€43,986 | +768% |
| Other operating charges | 640/8 | €17,334 | €82,561 | +€65,226 | +376% |
| Gross operating margin | 9900 | €153,137 | €394,224 | +€241,087 | +157% |
| Operating profit (loss) | 9901 | €103,590 | €197,439 | +€93,849 | +90.6% |
| Financial charges | 65/66B | - | €2,879 | +€2,879 | |
| Recurring financial charges | 65 | - | €1,038 | +€1,038 | |
| Non-recurring financial charges | 66B | - | €1,841 | +€1,841 | |
| Profit (loss) for the period before taxes | 9903 | €103,590 | €194,560 | +€90,970 | +87.8% |
| Income taxes | 67/77 | €25,923 | €81,608 | +€55,685 | +215% |
| Profit (loss) for the period | 9904 | €77,668 | €112,952 | +€35,284 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,668 | €112,952 | +€35,284 | +45.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.