Liezelintjes: 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.
Liezelintjes
Largest movements
- Tangible fixed assets -€15,420
down €15,420 (-5.2%), from €298,654 to €283,234
of which Land and buildings: -€16,460
- Receivables within one year -€12,762
down €12,762 (-15.6%), from €81,810 to €69,048
of which Trade receivables: -€12,743
- Deferred charges and accrued income -€10,104
down €10,104 (-88.7%), from €11,390 to €1,286
- Debts after one year -€31,730
down €31,730 (-14.2%), from €224,150 to €192,420
of which Financial debts: -€26,730
- Tax, wage and social debts -€6,087
down €6,087 (-30.9%), from €19,676 to €13,590
of which Remuneration and social security: -€4,715
- Accrued charges and deferred income +€4,151
up €4,151 (+801%), from €518 to €4,669
- Gross operating margin -€17,404
down €17,404 (-27.7%), from €62,785 to €45,380
- Financial charges +€4,833
up €4,833 (+53.7%), from €8,995 to €13,828
- Taxes +€4,108
up €4,108, from -€2,452 to €1,656
- Depreciation +€1,806
up €1,806 (+7.6%), from €23,630 to €25,436
- Other operating charges +€886
up €886 (+31.7%), from €2,792 to €3,678
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 | €393,374 | €355,760 | -€37,613 | -9.6% |
| Fixed assets | 21/28 | €298,654 | €283,234 | -€15,420 | -5.2% |
| Tangible fixed assets | 22/27 | €298,654 | €283,234 | -€15,420 | -5.2% |
| Land and buildings | 22 | €280,962 | €264,502 | -€16,460 | -5.9% |
| Furniture and vehicles | 24 | €17,693 | €18,733 | +€1,040 | +5.9% |
| Current assets | 29/58 | €94,720 | €72,526 | -€22,193 | -23.4% |
| Amounts receivable within one year | 40/41 | €81,810 | €69,048 | -€12,762 | -15.6% |
| Trade receivables | 40 | €14,098 | €1,355 | -€12,743 | -90.4% |
| Other amounts receivable | 41 | €67,712 | €67,693 | -€19 | 0.0% |
| Cash at bank and in hand | 54/58 | €1,520 | €2,192 | +€672 | +44.2% |
| Deferred charges and accrued income | 490/1 | €11,390 | €1,286 | -€10,104 | -88.7% |
| Total equity and liabilities | 10/49 | €393,374 | €355,760 | -€37,613 | -9.6% |
| Equity | 10/15 | €112,126 | €111,370 | -€756 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,926 | €105,170 | -€756 | -0.7% |
| Distributable reserves | 133 | €105,926 | €105,170 | -€756 | -0.7% |
| Amounts payable | 17/49 | €281,248 | €244,390 | -€36,858 | -13.1% |
| Amounts payable after more than one year | 17 | €224,150 | €192,420 | -€31,730 | -14.2% |
| Financial debts | 170/4 | €150,550 | €123,820 | -€26,730 | -17.8% |
| Other amounts payable | 178/9 | €73,600 | €68,600 | -€5,000 | -6.8% |
| Amounts payable within one year | 42/48 | €56,580 | €47,302 | -€9,278 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €26,482 | €26,730 | +€247 | +0.9% |
| Trade debts | 44 | €3,640 | €2,769 | -€871 | -23.9% |
| Suppliers | 440/4 | €3,640 | €2,769 | -€871 | -23.9% |
| Taxes, remuneration and social security | 45 | €19,676 | €13,590 | -€6,087 | -30.9% |
| Taxes | 450/3 | €14,962 | €13,590 | -€1,372 | -9.2% |
| Remuneration and social security | 454/9 | €4,715 | - | -€4,715 | |
| Other amounts payable | 47/48 | €6,781 | €4,213 | -€2,568 | -37.9% |
| Accrued charges and deferred income | 492/3 | €518 | €4,669 | +€4,151 | +801% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,630 | €25,436 | +€1,806 | +7.6% |
| Other operating charges | 640/8 | €2,792 | €3,678 | +€886 | +31.7% |
| Gross operating margin | 9900 | €62,785 | €45,380 | -€17,404 | -27.7% |
| Operating profit (loss) | 9901 | €36,362 | €16,266 | -€20,096 | -55.3% |
| Financial income | 75/76B | €0 | €180 | +€180 | +899,900% |
| Recurring financial income | 75 | €0 | €180 | +€180 | +899,900% |
| Financial charges | 65/66B | €8,995 | €13,828 | +€4,833 | +53.7% |
| Recurring financial charges | 65 | €8,995 | €13,828 | +€4,833 | +53.7% |
| Profit (loss) for the period before taxes | 9903 | €27,367 | €2,619 | -€24,749 | -90.4% |
| Income taxes | 67/77 | -€2,452 | €1,656 | +€4,108 | |
| Profit (loss) for the period | 9904 | €29,819 | €962 | -€28,857 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €29,819 | €962 | -€28,857 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.