Lieven De Moor: what changed
Lieven De Moor
Largest movements
- Receivables within one year +€3,759
up €3,759 (+2.6%), from €142,411 to €146,169
of which Other amounts receivable: +€3,759
- Reserves +€3,776
up €3,776 (+3.4%), from €112,010 to €115,785
- Other operating charges -€573
down €573 (-48.4%), from €1,182 to €610
- Financial charges +€307
up €307 (+332%), from €93 to €400
- Financial income -€207
down €207 (-2.5%), from €8,204 to €7,997
- Gross operating margin -€142
down €142 (-12.0%), from -€1,181 to -€1,323
- Taxes -€57
down €57 (-2.9%), from €1,947 to €1,889
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €143,984 | €147,740 | +€3,755 | +2.6% |
| Fixed assets | 21/28 | €1,550 | €1,550 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,550 | €1,550 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €142,434 | €146,190 | +€3,755 | +2.6% |
| Amounts receivable within one year | 40/41 | €142,411 | €146,169 | +€3,759 | +2.6% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €142,411 | €146,169 | +€3,759 | +2.6% |
| Cash at bank and in hand | 54/58 | €23 | €20 | -€3 | -13.3% |
| Total equity and liabilities | 10/49 | €143,984 | €147,740 | +€3,755 | +2.6% |
| Equity | 10/15 | €130,610 | €134,385 | +€3,776 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,010 | €115,785 | +€3,776 | +3.4% |
| Distributable reserves | 133 | €112,010 | €115,785 | +€3,776 | +3.4% |
| Amounts payable | 17/49 | €13,374 | €13,354 | -€20 | -0.2% |
| Amounts payable within one year | 42/48 | €13,374 | €13,354 | -€20 | -0.2% |
| Trade debts | 44 | €1,125 | €954 | -€171 | -15.2% |
| Suppliers | 440/4 | €1,125 | €954 | -€171 | -15.2% |
| Taxes, remuneration and social security | 45 | €5,135 | €3,836 | -€1,299 | -25.3% |
| Taxes | 450/3 | €5,135 | €3,836 | -€1,299 | -25.3% |
| Other amounts payable | 47/48 | €7,114 | €8,564 | +€1,450 | +20.4% |
| Other operating charges | 640/8 | €1,182 | €610 | -€573 | -48.4% |
| Gross operating margin | 9900 | -€1,181 | -€1,323 | -€142 | -12.0% |
| Operating profit (loss) | 9901 | -€2,363 | -€1,932 | +€431 | +18.2% |
| Financial income | 75/76B | €8,204 | €7,997 | -€207 | -2.5% |
| Recurring financial income | 75 | €8,204 | €7,997 | -€207 | -2.5% |
| Financial charges | 65/66B | €93 | €400 | +€307 | +332% |
| Recurring financial charges | 65 | €93 | €400 | +€307 | +332% |
| Profit (loss) for the period before taxes | 9903 | €5,749 | €5,665 | -€83 | -1.5% |
| Income taxes | 67/77 | €1,947 | €1,889 | -€57 | -2.9% |
| Profit (loss) for the period | 9904 | €3,802 | €3,776 | -€26 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,802 | €3,776 | -€26 | -0.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.