LIEVERFRUIT: 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.
LIEVERFRUIT
Largest movements
- Tangible fixed assets -€25,917
down €25,917 (-22.9%), from €113,075 to €87,157
of which Furniture and vehicles: -€21,176
- Cash +€24,594
up €24,594 (+325%), from €7,573 to €32,167
mainly Depreciation (+€29,591) and Other debts (+€20,139)
- Receivables within one year -€2,016
down €2,016 (-4.2%), from €48,299 to €46,283
of which Trade receivables: -€10,595
- Reserves -€22,348
down €22,348 (-15.5%), from €144,191 to €121,843
- Other debts +€20,139
new in 2025: €20,139
- Accrued charges and deferred income +€2,612
up €2,612, from €0 to €2,612
- Tax, wage and social debts -€2,346
down €2,346 (-54.4%), from €4,311 to €1,965
- Gross operating margin -€9,010
down €9,010 (-22.7%), from €39,659 to €30,649
- Taxes -€4,300
down €4,300 (-79.2%), from €5,429 to €1,128
- Depreciation +€4,146
up €4,146 (+16.3%), from €25,445 to €29,591
- Other operating charges +€1,107
up €1,107 (+134%), from €826 to €1,933
- Financial income +€476
up €476 (+87.1%), from €546 to €1,022
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.
Derived cash bridge
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 | €170,173 | €166,881 | -€3,293 | -1.9% |
| Fixed assets | 21/28 | €113,080 | €87,162 | -€25,917 | -22.9% |
| Tangible fixed assets | 22/27 | €113,075 | €87,157 | -€25,917 | -22.9% |
| Land and buildings | 22 | €3,247 | €2,851 | -€396 | -12.2% |
| Plant, machinery and equipment | 23 | €22,583 | €18,238 | -€4,345 | -19.2% |
| Furniture and vehicles | 24 | €87,244 | €66,068 | -€21,176 | -24.3% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €57,094 | €79,718 | +€22,624 | +39.6% |
| Amounts receivable within one year | 40/41 | €48,299 | €46,283 | -€2,016 | -4.2% |
| Trade receivables | 40 | €36,828 | €26,233 | -€10,595 | -28.8% |
| Other amounts receivable | 41 | €11,470 | €20,050 | +€8,579 | +74.8% |
| Cash at bank and in hand | 54/58 | €7,573 | €32,167 | +€24,594 | +325% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,269 | +€46 | +3.8% |
| Total equity and liabilities | 10/49 | €170,173 | €166,881 | -€3,293 | -1.9% |
| Equity | 10/15 | €162,791 | €140,443 | -€22,348 | -13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,191 | €121,843 | -€22,348 | -15.5% |
| Distributable reserves | 133 | €144,191 | €121,843 | -€22,348 | -15.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €7,383 | €26,438 | +€19,055 | +258% |
| Amounts payable within one year | 42/48 | €7,383 | €23,826 | +€16,443 | +223% |
| Trade debts | 44 | €3,072 | €1,721 | -€1,351 | -44.0% |
| Suppliers | 440/4 | €3,072 | €1,721 | -€1,351 | -44.0% |
| Taxes, remuneration and social security | 45 | €4,311 | €1,965 | -€2,346 | -54.4% |
| Taxes | 450/3 | €4,311 | €1,965 | -€2,346 | -54.4% |
| Other amounts payable | 47/48 | - | €20,139 | +€20,139 | |
| Accrued charges and deferred income | 492/3 | €0 | €2,612 | +€2,612 | |
| Non-recurring operating income | 76A | €3,306 | €948 | -€2,357 | -71.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,445 | €29,591 | +€4,146 | +16.3% |
| Other operating charges | 640/8 | €826 | €1,933 | +€1,107 | +134% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €39,659 | €30,649 | -€9,010 | -22.7% |
| Operating profit (loss) | 9901 | €13,388 | -€875 | -€14,263 | |
| Financial income | 75/76B | €546 | €1,022 | +€476 | +87.1% |
| Recurring financial income | 75 | €546 | €1,022 | +€476 | +87.1% |
| Financial charges | 65/66B | €202 | €167 | -€35 | -17.2% |
| Recurring financial charges | 65 | €202 | €167 | -€35 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €13,732 | -€20 | -€13,753 | |
| Income taxes | 67/77 | €5,429 | €1,128 | -€4,300 | -79.2% |
| Profit (loss) for the period | 9904 | €8,304 | -€1,149 | -€9,453 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,304 | -€1,149 | -€9,453 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.