LIESE: what changed
Two fiscal 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.
LIESE
Largest movements
- Receivables within one year +€31,455
up €31,455 (+92.7%), from €33,919 to €65,374
- Receivables after one year -€28,000
down €28,000 (-100.0%), from €28,000 to €0
- Deferred charges and accrued income -€4,901
down €4,901 (-89.1%), from €5,500 to €599
- Cash -€951
down €951 (-21.7%), from €4,377 to €3,426
mainly Receivables within one year (-€31,455) and Net result for the year (-€2,396)
- Profit (loss) carried forward -€2,396
down €2,396 (-5.1%), from €46,796 to €44,400
- Gross operating margin -€14,467
down €14,467, from €11,695 to -€2,772
- Financial income -€901
down €901 (-60.0%), from €1,500 to €599
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.
Cash bridge derived
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 | €71,796 | €69,400 | -€2,396 | -3.3% |
| Current assets | 29/58 | €71,796 | €69,400 | -€2,396 | -3.3% |
| Amounts receivable after more than one year | 29 | €28,000 | €0 | -€28,000 | -100.0% |
| Other amounts receivable | 291 | €28,000 | €0 | -€28,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,919 | €65,374 | +€31,455 | +92.7% |
| Other amounts receivable | 41 | €33,919 | €65,374 | +€31,455 | +92.7% |
| Cash at bank and in hand | 54/58 | €4,377 | €3,426 | -€951 | -21.7% |
| Deferred charges and accrued income | 490/1 | €5,500 | €599 | -€4,901 | -89.1% |
| Total equity and liabilities | 10/49 | €71,796 | €69,400 | -€2,396 | -3.3% |
| Equity | 10/15 | €71,796 | €69,400 | -€2,396 | -3.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,796 | €44,400 | -€2,396 | -5.1% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €179 | €182 | +€4 | +2.0% |
| Gross operating margin | 9900 | €11,695 | -€2,772 | -€14,467 | |
| Operating profit (loss) | 9901 | €11,516 | -€2,954 | -€14,470 | |
| Financial income | 75/76B | €1,500 | €599 | -€901 | -60.0% |
| Recurring financial income | 75 | €1,500 | €599 | -€901 | -60.0% |
| Financial charges | 65/66B | €42 | €42 | = | 0.0% |
| Recurring financial charges | 65 | €42 | €42 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €12,974 | -€2,396 | -€15,371 | |
| Profit (loss) for the period | 9904 | €12,974 | -€2,396 | -€15,371 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,974 | -€2,396 | -€15,371 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.