LIEVE VERBEECK: 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.
LIEVE VERBEECK
Largest movements
- Cash +€13,378
up €13,378 (+8.7%), from €154,256 to €167,634
mainly Investment in fixed assets (net) (+€8,000) and Net result for the year (+€3,543)
- Tangible fixed assets -€8,000
no longer reported in 2024 (was €8,000)
- Profit (loss) carried forward +€3,543
up €3,543 (+1.6%), from -€222,403 to -€218,859
- Other debts -€2,553
down €2,553 (-0.7%), from €376,769 to €374,216
- Tax, wage and social debts +€2,497
new in 2024: €2,497
- Trade debts +€1,890
new in 2024: €1,890
- Gross operating margin -€7,393
down €7,393 (-38.1%), from €19,415 to €12,022
- Depreciation -€2,000
no longer reported in 2024 (was €2,000)
- Other operating charges +€843
up €843 (+77.7%), from €1,086 to €1,929
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 | €162,256 | €167,634 | +€5,378 | +3.3% |
| Fixed assets | 21/28 | €8,000 | - | -€8,000 | |
| Tangible fixed assets | 22/27 | €8,000 | - | -€8,000 | |
| Furniture and vehicles | 24 | €8,000 | - | -€8,000 | |
| Current assets | 29/58 | €154,256 | €167,634 | +€13,378 | +8.7% |
| Cash at bank and in hand | 54/58 | €154,256 | €167,634 | +€13,378 | +8.7% |
| Total equity and liabilities | 10/49 | €162,256 | €167,634 | +€5,378 | +3.3% |
| Equity | 10/15 | -€214,513 | -€210,969 | +€3,543 | +1.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,690 | €1,690 | = | 0.0% |
| Distributable reserves | 133 | €1,690 | €1,690 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,403 | -€218,859 | +€3,543 | +1.6% |
| Amounts payable | 17/49 | €376,769 | €378,603 | +€1,835 | +0.5% |
| Amounts payable within one year | 42/48 | €376,769 | €378,603 | +€1,835 | +0.5% |
| Trade debts | 44 | - | €1,890 | +€1,890 | |
| Suppliers | 440/4 | - | €1,890 | +€1,890 | |
| Taxes, remuneration and social security | 45 | - | €2,497 | +€2,497 | |
| Remuneration and social security | 454/9 | - | €2,497 | +€2,497 | |
| Other amounts payable | 47/48 | €376,769 | €374,216 | -€2,553 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €1,086 | €1,929 | +€843 | +77.7% |
| Non-recurring operating charges | 66A | - | €6,322 | +€6,322 | |
| Gross operating margin | 9900 | €19,415 | €12,022 | -€7,393 | -38.1% |
| Operating profit (loss) | 9901 | €16,330 | €3,771 | -€12,559 | -76.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €96 | €96 | +€1 | +0.9% |
| Recurring financial charges | 65 | €96 | €96 | +€1 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €16,234 | €3,675 | -€12,559 | -77.4% |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | €16,234 | €3,543 | -€12,691 | -78.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,234 | €3,543 | -€12,691 | -78.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.