LievSte: 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.
LievSte
Largest movements
- Cash +€4,792
up €4,792 (+34.6%), from €13,840 to €18,632
mainly Trade debts (+€14,363) and Other debts (+€2,593)
- Trade debts +€14,363
up €14,363 (+45.5%), from €31,588 to €45,951
- Reserves -€13,270
down €13,270 (-100%), from €13,270 to €0
- Other debts +€2,593
up €2,593 (+13.7%), from €18,895 to €21,487
- Gross operating margin -€12,237
down €12,237 (-78.8%), from €15,521 to €3,284
- Staff costs -€1,726
down €1,726 (-10.1%), from €17,053 to €15,327
- Financial income -€934
down €934 (-44.0%), from €2,125 to €1,191
- Other operating charges -€249
down €249 (-48.2%), from €516 to €267
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 | €84,427 | €89,229 | +€4,802 | +5.7% |
| Fixed assets | 21/28 | €310 | €310 | = | 0.0% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €84,117 | €88,919 | +€4,802 | +5.7% |
| Stocks and contracts in progress | 3 | €66,986 | €66,263 | -€722 | -1.1% |
| Stocks | 30/36 | €66,986 | €66,263 | -€722 | -1.1% |
| Amounts receivable within one year | 40/41 | €2,576 | €3,058 | +€482 | +18.7% |
| Trade receivables | 40 | €2,223 | €695 | -€1,528 | -68.7% |
| Other amounts receivable | 41 | €353 | €2,363 | +€2,009 | +569% |
| Cash at bank and in hand | 54/58 | €13,840 | €18,632 | +€4,792 | +34.6% |
| Deferred charges and accrued income | 490/1 | €715 | €966 | +€251 | +35.1% |
| Total equity and liabilities | 10/49 | €84,427 | €89,229 | +€4,802 | +5.7% |
| Equity | 10/15 | €27,059 | €14,527 | -€12,532 | -46.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €13,270 | €0 | -€13,270 | -100% |
| Distributable reserves | 133 | €13,270 | €0 | -€13,270 | -100% |
| Profit (loss) carried forward | 14 | -€1,211 | -€473 | +€738 | +60.9% |
| Amounts payable | 17/49 | €57,368 | €74,702 | +€17,334 | +30.2% |
| Amounts payable within one year | 42/48 | €55,868 | €73,202 | +€17,334 | +31.0% |
| Trade debts | 44 | €31,588 | €45,951 | +€14,363 | +45.5% |
| Suppliers | 440/4 | €31,588 | €45,951 | +€14,363 | +45.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,386 | €5,763 | +€378 | +7.0% |
| Taxes | 450/3 | €872 | €1,222 | +€350 | +40.2% |
| Remuneration and social security | 454/9 | €4,514 | €4,541 | +€27 | +0.6% |
| Other amounts payable | 47/48 | €18,895 | €21,487 | +€2,593 | +13.7% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,053 | €15,327 | -€1,726 | -10.1% |
| Other operating charges | 640/8 | €516 | €267 | -€249 | -48.2% |
| Gross operating margin | 9900 | €15,521 | €3,284 | -€12,237 | -78.8% |
| Operating profit (loss) | 9901 | -€2,049 | -€12,311 | -€10,262 | -501% |
| Financial income | 75/76B | €2,125 | €1,191 | -€934 | -44.0% |
| Recurring financial income | 75 | €2,125 | €1,191 | -€934 | -44.0% |
| Financial charges | 65/66B | €1,390 | €1,363 | -€27 | -2.0% |
| Recurring financial charges | 65 | €1,390 | €1,363 | -€27 | -2.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,313 | -€12,483 | -€11,169 | -850% |
| Income taxes | 67/77 | €47 | €49 | +€3 | +5.4% |
| Profit (loss) for the period | 9904 | -€1,360 | -€12,532 | -€11,172 | -821% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,360 | -€12,532 | -€11,172 | -821% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.