LieseA: 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.
LieseA
Largest movements
- Cash +€20,422
up €20,422 (+66.6%), from €30,676 to €51,098
mainly Net result for the year (+€22,198) and Tax, wage and social debts (+€1,649)
- Receivables within one year +€4,352
up €4,352 (+66.6%), from €6,536 to €10,888
- Deferred charges and accrued income -€1,429
down €1,429 (-84.1%), from €1,699 to €270
- Reserves +€22,198
up €22,198 (+74.0%), from €30,001 to €52,200
- Tax, wage and social debts +€1,649
up €1,649 (+20.7%), from €7,951 to €9,600
- Trade debts -€1,069
down €1,069 (-89.6%), from €1,193 to €124
- Gross operating margin +€9,663
up €9,663 (+48.8%), from €19,787 to €29,450
- Taxes +€2,009
up €2,009 (+52.9%), from €3,796 to €5,805
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 | €41,146 | €63,924 | +€22,778 | +55.4% |
| Fixed assets | 21/28 | €2,235 | €1,668 | -€567 | -25.4% |
| Tangible fixed assets | 22/27 | €2,235 | €1,668 | -€567 | -25.4% |
| Furniture and vehicles | 24 | €2,235 | €1,668 | -€567 | -25.4% |
| Current assets | 29/58 | €38,911 | €62,256 | +€23,345 | +60.0% |
| Amounts receivable within one year | 40/41 | €6,536 | €10,888 | +€4,352 | +66.6% |
| Other amounts receivable | 41 | €6,536 | €10,888 | +€4,352 | +66.6% |
| Cash at bank and in hand | 54/58 | €30,676 | €51,098 | +€20,422 | +66.6% |
| Deferred charges and accrued income | 490/1 | €1,699 | €270 | -€1,429 | -84.1% |
| Total equity and liabilities | 10/49 | €41,146 | €63,924 | +€22,778 | +55.4% |
| Equity | 10/15 | €32,001 | €54,200 | +€22,198 | +69.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €30,001 | €52,200 | +€22,198 | +74.0% |
| Distributable reserves | 133 | €30,001 | €52,200 | +€22,198 | +74.0% |
| Amounts payable | 17/49 | €9,144 | €9,724 | +€580 | +6.3% |
| Amounts payable within one year | 42/48 | €9,144 | €9,724 | +€580 | +6.3% |
| Trade debts | 44 | €1,193 | €124 | -€1,069 | -89.6% |
| Suppliers | 440/4 | €1,193 | €124 | -€1,069 | -89.6% |
| Taxes, remuneration and social security | 45 | €7,951 | €9,600 | +€1,649 | +20.7% |
| Taxes | 450/3 | €7,951 | €9,600 | +€1,649 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €567 | = | 0.0% |
| Other operating charges | 640/8 | €249 | €255 | +€6 | +2.5% |
| Gross operating margin | 9900 | €19,787 | €29,450 | +€9,663 | +48.8% |
| Operating profit (loss) | 9901 | €18,971 | €28,628 | +€9,657 | +50.9% |
| Financial income | 75/76B | €206 | €365 | +€159 | +77.3% |
| Recurring financial income | 75 | €206 | €365 | +€159 | +77.3% |
| Financial charges | 65/66B | €1,253 | €990 | -€263 | -21.0% |
| Recurring financial charges | 65 | €1,253 | €990 | -€263 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €17,925 | €28,003 | +€10,078 | +56.2% |
| Income taxes | 67/77 | €3,796 | €5,805 | +€2,009 | +52.9% |
| Profit (loss) for the period | 9904 | €14,129 | €22,198 | +€8,070 | +57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,129 | €22,198 | +€8,070 | +57.1% |
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.