LIES BLOMME: 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.
LIES BLOMME
Largest movements
- Current investments +€102,000
up €102,000 (+35.7%), from €286,000 to €388,000
- Cash -€52,603
down €52,603 (-58.0%), from €90,670 to €38,068
mainly Current investments (-€102,000) and Deferred charges and accrued income (-€15,598)
- Deferred charges and accrued income +€15,598
up €15,598 (+21.4%), from €73,045 to €88,643
- Receivables within one year +€8,840
up €8,840 (+86.4%), from €10,236 to €19,077
- Reserves +€96,481
up €96,481 (+22.4%), from €430,356 to €526,838
- Tax, wage and social debts -€12,997
down €12,997 (-81.2%), from €15,997 to €3,000
- Gross operating margin -€183,595
down €183,595 (-59.8%), from €306,866 to €123,270
- Taxes -€45,162
down €45,162 (-63.1%), from €71,597 to €26,435
- Financial income +€4,409
up €4,409 (+102%), from €4,303 to €8,711
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 | €474,820 | €552,481 | +€77,661 | +16.4% |
| Fixed assets | 21/28 | €14,868 | €18,693 | +€3,825 | +25.7% |
| Tangible fixed assets | 22/27 | €14,868 | €18,693 | +€3,825 | +25.7% |
| Furniture and vehicles | 24 | €8,868 | €5,637 | -€3,230 | -36.4% |
| Other tangible fixed assets | 26 | €6,000 | €13,056 | +€7,056 | +118% |
| Current assets | 29/58 | €459,952 | €533,787 | +€73,835 | +16.1% |
| Amounts receivable within one year | 40/41 | €10,236 | €19,077 | +€8,840 | +86.4% |
| Other amounts receivable | 41 | €10,236 | €19,077 | +€8,840 | +86.4% |
| Current investments | 50/53 | €286,000 | €388,000 | +€102,000 | +35.7% |
| Cash at bank and in hand | 54/58 | €90,670 | €38,068 | -€52,603 | -58.0% |
| Deferred charges and accrued income | 490/1 | €73,045 | €88,643 | +€15,598 | +21.4% |
| Total equity and liabilities | 10/49 | €474,820 | €552,481 | +€77,661 | +16.4% |
| Equity | 10/15 | €437,856 | €534,338 | +€96,481 | +22.0% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €430,356 | €526,838 | +€96,481 | +22.4% |
| Distributable reserves | 133 | €430,356 | €526,838 | +€96,481 | +22.4% |
| Amounts payable | 17/49 | €36,964 | €18,143 | -€18,820 | -50.9% |
| Amounts payable after more than one year | 17 | €4,596 | - | -€4,596 | |
| Financial debts | 170/4 | €4,596 | - | -€4,596 | |
| Amounts payable within one year | 42/48 | €32,368 | €18,045 | -€14,323 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €6,075 | €4,596 | -€1,479 | -24.3% |
| Trade debts | 44 | €10,296 | €10,449 | +€153 | +1.5% |
| Suppliers | 440/4 | €10,296 | €10,449 | +€153 | +1.5% |
| Taxes, remuneration and social security | 45 | €15,997 | €3,000 | -€12,997 | -81.2% |
| Taxes | 450/3 | €15,997 | €3,000 | -€12,997 | -81.2% |
| Accrued charges and deferred income | 492/3 | - | €99 | +€99 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,262 | €8,109 | +€847 | +11.7% |
| Other operating charges | 640/8 | €285 | €729 | +€444 | +156% |
| Gross operating margin | 9900 | €306,866 | €123,270 | -€183,595 | -59.8% |
| Operating profit (loss) | 9901 | €299,318 | €114,432 | -€184,886 | -61.8% |
| Financial income | 75/76B | €4,303 | €8,711 | +€4,409 | +102% |
| Recurring financial income | 75 | €4,303 | €8,711 | +€4,409 | +102% |
| Financial charges | 65/66B | €574 | €228 | -€346 | -60.3% |
| Recurring financial charges | 65 | €574 | €228 | -€346 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €303,047 | €122,916 | -€180,131 | -59.4% |
| Income taxes | 67/77 | €71,597 | €26,435 | -€45,162 | -63.1% |
| Profit (loss) for the period | 9904 | €231,450 | €96,481 | -€134,969 | -58.3% |
| Profit (loss) for the period to be appropriated | 9905 | €231,450 | €96,481 | -€134,969 | -58.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.