Liesbeth Erlingen: 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.
Liesbeth Erlingen
Largest movements
- Cash +€41,308
up €41,308 (+82.2%), from €50,232 to €91,540
mainly Net result for the year (+€35,366) and Other debts (+€31,480)
- Receivables within one year -€6,586
down €6,586 (-54.8%), from €12,028 to €5,442
- Tangible fixed assets -€2,179
down €2,179 (-79.5%), from €2,742 to €563
of which Furniture and vehicles: -€1,541
- Other debts +€31,480
up €31,480 (+367%), from €8,586 to €40,066
- Tax, wage and social debts +€13,129
up €13,129 (+299%), from €4,395 to €17,524
of which Taxes: +€13,129
- Trade debts -€12,066
down €12,066 (-82.5%), from €14,619 to €2,553
- Gross operating margin +€42,090
up €42,090 (+549%), from €7,671 to €49,761
- Taxes +€8,063
up €8,063 (+423%), from €1,905 to €9,968
- Other operating charges +€1,623
up €1,623 (+563%), from €288 to €1,911
- Financial charges +€499
up €499 (+36.1%), from €1,381 to €1,880
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,002 | €97,546 | +€32,543 | +50.1% |
| Fixed assets | 21/28 | €2,742 | €563 | -€2,179 | -79.5% |
| Tangible fixed assets | 22/27 | €2,742 | €563 | -€2,179 | -79.5% |
| Plant, machinery and equipment | 23 | €1,201 | €563 | -€638 | -53.1% |
| Furniture and vehicles | 24 | €1,541 | - | -€1,541 | |
| Current assets | 29/58 | €62,260 | €96,982 | +€34,722 | +55.8% |
| Amounts receivable within one year | 40/41 | €12,028 | €5,442 | -€6,586 | -54.8% |
| Trade receivables | 40 | €12,028 | €5,442 | -€6,586 | -54.8% |
| Cash at bank and in hand | 54/58 | €50,232 | €91,540 | +€41,308 | +82.2% |
| Total equity and liabilities | 10/49 | €65,002 | €97,546 | +€32,543 | +50.1% |
| Equity | 10/15 | €37,402 | €37,402 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €35,902 | €35,902 | = | 0.0% |
| Distributable reserves | 133 | €35,902 | €35,902 | = | 0.0% |
| Amounts payable | 17/49 | €27,600 | €60,144 | +€32,543 | +118% |
| Amounts payable within one year | 42/48 | €27,600 | €60,144 | +€32,543 | +118% |
| Trade debts | 44 | €14,619 | €2,553 | -€12,066 | -82.5% |
| Suppliers | 440/4 | €14,619 | €2,553 | -€12,066 | -82.5% |
| Taxes, remuneration and social security | 45 | €4,395 | €17,524 | +€13,129 | +299% |
| Taxes | 450/3 | €2,295 | €15,424 | +€13,129 | +572% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €8,586 | €40,066 | +€31,480 | +367% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,023 | €638 | -€385 | -37.6% |
| Other operating charges | 640/8 | €288 | €1,911 | +€1,623 | +563% |
| Gross operating margin | 9900 | €7,671 | €49,761 | +€42,090 | +549% |
| Operating profit (loss) | 9901 | €6,360 | €47,212 | +€40,852 | +642% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €1,381 | €1,880 | +€499 | +36.1% |
| Recurring financial charges | 65 | €1,381 | €1,880 | +€499 | +36.1% |
| Profit (loss) for the period before taxes | 9903 | €4,978 | €45,334 | +€40,356 | +811% |
| Income taxes | 67/77 | €1,905 | €9,968 | +€8,063 | +423% |
| Profit (loss) for the period | 9904 | €3,074 | €35,366 | +€32,293 | +1,051% |
| Profit (loss) for the period to be appropriated | 9905 | €3,074 | €35,366 | +€32,293 | +1,051% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.