Liesbeth Ooms: 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 Ooms
Largest movements
- Receivables within one year +€286,174
up €286,174 (+1,142%), from €25,066 to €311,240
of which Other amounts receivable: +€214,141
- Current investments -€75,000
down €75,000 (-50.0%), from €150,000 to €75,000
- Cash -€34,948
down €34,948 (-17.0%), from €205,491 to €170,543
mainly Receivables within one year (-€286,174) and Investment in fixed assets (net) (-€6,084)
- Deferred charges and accrued income +€5,851
new in 2025: €5,851
- Profit (loss) carried forward +€188,680
up €188,680 (+94.9%), from €198,750 to €387,430
- Gross operating margin +€79,558
up €79,558 (+50.7%), from €156,927 to €236,484
- Taxes +€21,619
up €21,619 (+61.0%), from €35,452 to €57,071
- Financial income +€7,605
up €7,605 (+255%), from €2,983 to €10,588
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 | €380,557 | €568,176 | +€187,619 | +49.3% |
| Fixed assets | 21/28 | - | €5,542 | +€5,542 | |
| Tangible fixed assets | 22/27 | - | €5,542 | +€5,542 | |
| Plant, machinery and equipment | 23 | - | €5,542 | +€5,542 | |
| Current assets | 29/58 | €380,557 | €562,634 | +€182,077 | +47.8% |
| Amounts receivable within one year | 40/41 | €25,066 | €311,240 | +€286,174 | +1,142% |
| Trade receivables | 40 | €25,066 | €97,099 | +€72,033 | +287% |
| Other amounts receivable | 41 | - | €214,141 | +€214,141 | |
| Current investments | 50/53 | €150,000 | €75,000 | -€75,000 | -50.0% |
| Cash at bank and in hand | 54/58 | €205,491 | €170,543 | -€34,948 | -17.0% |
| Deferred charges and accrued income | 490/1 | - | €5,851 | +€5,851 | |
| Total equity and liabilities | 10/49 | €380,557 | €568,176 | +€187,619 | +49.3% |
| Equity | 10/15 | €276,250 | €464,930 | +€188,680 | +68.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,500 | €74,500 | = | 0.0% |
| Distributable reserves | 133 | €74,500 | €74,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €198,750 | €387,430 | +€188,680 | +94.9% |
| Amounts payable | 17/49 | €104,307 | €103,246 | -€1,061 | -1.0% |
| Amounts payable within one year | 42/48 | €104,307 | €103,246 | -€1,061 | -1.0% |
| Trade debts | 44 | - | €2,709 | +€2,709 | |
| Suppliers | 440/4 | - | €2,709 | +€2,709 | |
| Taxes, remuneration and social security | 45 | €100,248 | €100,537 | +€289 | +0.3% |
| Taxes | 450/3 | €100,248 | €100,537 | +€289 | +0.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,059 | €0 | -€4,059 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €542 | +€542 | |
| Other operating charges | 640/8 | €311 | €650 | +€340 | +109% |
| Gross operating margin | 9900 | €156,927 | €236,484 | +€79,558 | +50.7% |
| Operating profit (loss) | 9901 | €156,616 | €235,292 | +€78,676 | +50.2% |
| Financial income | 75/76B | €2,983 | €10,588 | +€7,605 | +255% |
| Recurring financial income | 75 | €2,983 | €10,588 | +€7,605 | +255% |
| Financial charges | 65/66B | €47 | €130 | +€82 | +175% |
| Recurring financial charges | 65 | €47 | €130 | +€82 | +175% |
| Profit (loss) for the period before taxes | 9903 | €159,552 | €245,751 | +€86,199 | +54.0% |
| Income taxes | 67/77 | €35,452 | €57,071 | +€21,619 | +61.0% |
| Profit (loss) for the period | 9904 | €124,099 | €188,680 | +€64,580 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | €124,099 | €188,680 | +€64,580 | +52.0% |
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 28 October 2026 via checked.be.