Liesfeld: 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.
Liesfeld
Largest movements
- Current investments +€36,088
up €36,088 (+558.8%), from €6,458 to €42,546
- Tangible fixed assets -€13,308
down €13,308 (-22.8%), from €58,415 to €45,108
of which Furniture and vehicles: -€11,833
- Cash +€5,638
up €5,638 (+22.1%), from €25,509 to €31,147
mainly Other debts (+€80,575) and Net result for the year (+€50,515)
- Deferred charges and accrued income +€1,506
up €1,506 (+121.3%), from €1,241 to €2,747
- Other debts +€80,575
up €80,575 (+18546.1%), from €434 to €81,010
- Reserves -€54,000
down €54,000 (-54.0%), from €100,000 to €46,000
- Tax, wage and social debts +€2,816
up €2,816 (+26.3%), from €10,707 to €13,523
- Financial income -€21,001
down €21,001 (-99.4%), from €21,127 to €125
- Gross operating margin -€7,032
down €7,032 (-7.7%), from €91,800 to €84,768
- Taxes +€2,649
up €2,649 (+16.0%), from €16,578 to €19,227
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 | €113,946 | €143,738 | +€29,792 | +26.1% |
| Fixed assets | 21/28 | €58,415 | €45,108 | -€13,308 | -22.8% |
| Tangible fixed assets | 22/27 | €58,415 | €45,108 | -€13,308 | -22.8% |
| Plant, machinery and equipment | 23 | €619 | €386 | -€232 | -37.6% |
| Furniture and vehicles | 24 | €47,223 | €35,390 | -€11,833 | -25.1% |
| Other tangible fixed assets | 26 | €10,574 | €9,332 | -€1,242 | -11.7% |
| Current assets | 29/58 | €55,531 | €98,630 | +€43,099 | +77.6% |
| Amounts receivable within one year | 40/41 | €22,323 | €22,190 | -€132 | -0.6% |
| Trade receivables | 40 | €16,794 | €18,714 | +€1,920 | +11.4% |
| Other amounts receivable | 41 | €5,528 | €3,477 | -€2,052 | -37.1% |
| Current investments | 50/53 | €6,458 | €42,546 | +€36,088 | +558.8% |
| Cash at bank and in hand | 54/58 | €25,509 | €31,147 | +€5,638 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,241 | €2,747 | +€1,506 | +121.3% |
| Total equity and liabilities | 10/49 | €113,946 | €143,738 | +€29,792 | +26.1% |
| Equity | 10/15 | €101,465 | €47,980 | -€53,485 | -52.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100,000 | €46,000 | -€54,000 | -54.0% |
| Distributable reserves | 133 | €100,000 | €46,000 | -€54,000 | -54.0% |
| Profit (loss) carried forward | 14 | €465 | €980 | +€515 | +110.7% |
| Amounts payable | 17/49 | €12,481 | €95,758 | +€83,277 | +667.2% |
| Amounts payable within one year | 42/48 | €12,481 | €95,758 | +€83,277 | +667.2% |
| Trade debts | 44 | €1,339 | €1,225 | -€114 | -8.5% |
| Suppliers | 440/4 | €1,339 | €1,225 | -€114 | -8.5% |
| Taxes, remuneration and social security | 45 | €10,707 | €13,523 | +€2,816 | +26.3% |
| Taxes | 450/3 | €10,707 | €13,523 | +€2,816 | +26.3% |
| Other amounts payable | 47/48 | €434 | €81,010 | +€80,575 | +18546.1% |
| Non-recurring operating income | 76A | €1,982 | - | -€1,982 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,719 | €13,308 | +€589 | +4.6% |
| Other operating charges | 640/8 | €1,460 | €1,771 | +€311 | +21.3% |
| Gross operating margin | 9900 | €91,800 | €84,768 | -€7,032 | -7.7% |
| Operating profit (loss) | 9901 | €77,621 | €69,690 | -€7,932 | -10.2% |
| Financial income | 75/76B | €21,127 | €125 | -€21,001 | -99.4% |
| Recurring financial income | 75 | €21,127 | €125 | -€21,001 | -99.4% |
| Financial charges | 65/66B | €97 | €74 | -€23 | -23.7% |
| Recurring financial charges | 65 | €97 | €74 | -€23 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €98,651 | €69,741 | -€28,910 | -29.3% |
| Income taxes | 67/77 | €16,578 | €19,227 | +€2,649 | +16.0% |
| Profit (loss) for the period | 9904 | €82,073 | €50,515 | -€31,558 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €82,073 | €50,515 | -€31,558 | -38.5% |
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.