LIFF: what changed
Two fiscal 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.
LIFF
Largest movements
- Receivables within one year +€10,911
up €10,911 (+31.7%), from €34,445 to €45,356
of which Other amounts receivable: +€9,939
- Cash -€3,176
down €3,176 (-4.6%), from €68,670 to €65,494
mainly Investment in fixed assets (net) (-€11,397) and Receivables within one year (-€10,911)
- Reserves +€61,535
up €61,535 (+992.9%), from €6,197 to €67,733
of which Distributable reserves: +€61,535
- Profit (loss) carried forward -€51,381
no longer reported in 2025 (was €51,381)
- Current portion of long-term debt -€4,870
down €4,870 (-94.3%), from €5,166 to €296
- Taxes +€1,362
up €1,362 (+28.1%), from €4,856 to €6,218
- Gross operating margin +€1,350
up €1,350 (+4.3%), from €31,674 to €33,024
- Other operating charges +€546
up €546 (+14.8%), from €3,688 to €4,235
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.
Cash bridge derived
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 | €134,851 | €142,021 | +€7,170 | +5.3% |
| Fixed assets | 21/28 | €30,234 | €29,478 | -€756 | -2.5% |
| Tangible fixed assets | 22/27 | €30,234 | €29,478 | -€756 | -2.5% |
| Land and buildings | 22 | - | €10,790 | +€10,790 | |
| Plant, machinery and equipment | 23 | €183 | €408 | +€225 | +123.3% |
| Furniture and vehicles | 24 | €30,052 | €18,280 | -€11,771 | -39.2% |
| Current assets | 29/58 | €104,617 | €112,544 | +€7,926 | +7.6% |
| Amounts receivable within one year | 40/41 | €34,445 | €45,356 | +€10,911 | +31.7% |
| Trade receivables | 40 | €4,151 | €5,124 | +€973 | +23.4% |
| Other amounts receivable | 41 | €30,293 | €40,232 | +€9,939 | +32.8% |
| Cash at bank and in hand | 54/58 | €68,670 | €65,494 | -€3,176 | -4.6% |
| Deferred charges and accrued income | 490/1 | €1,503 | €1,694 | +€191 | +12.7% |
| Total equity and liabilities | 10/49 | €134,851 | €142,021 | +€7,170 | +5.3% |
| Equity | 10/15 | €119,551 | €129,706 | +€10,155 | +8.5% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €67,733 | +€61,535 | +992.9% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | - | €61,535 | +€61,535 | |
| Profit (loss) carried forward | 14 | €51,381 | - | -€51,381 | |
| Amounts payable | 17/49 | €15,300 | €12,315 | -€2,985 | -19.5% |
| Amounts payable after more than one year | 17 | €296 | - | -€296 | |
| Financial debts | 170/4 | €296 | - | -€296 | |
| Amounts payable within one year | 42/48 | €15,004 | €12,315 | -€2,689 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €5,166 | €296 | -€4,870 | -94.3% |
| Trade debts | 44 | €7,793 | €8,794 | +€1,001 | +12.8% |
| Suppliers | 440/4 | €7,793 | €8,794 | +€1,001 | +12.8% |
| Taxes, remuneration and social security | 45 | €2,045 | €3,226 | +€1,181 | +57.8% |
| Taxes | 450/3 | €2,045 | €3,226 | +€1,181 | +57.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,911 | €12,154 | +€242 | +2.0% |
| Other operating charges | 640/8 | €3,688 | €4,235 | +€546 | +14.8% |
| Gross operating margin | 9900 | €31,674 | €33,024 | +€1,350 | +4.3% |
| Operating profit (loss) | 9901 | €16,074 | €16,636 | +€562 | +3.5% |
| Financial income | 75/76B | €768 | €856 | +€88 | +11.4% |
| Recurring financial income | 75 | €768 | €856 | +€88 | +11.4% |
| Financial charges | 65/66B | €1,316 | €1,119 | -€197 | -15.0% |
| Recurring financial charges | 65 | €1,316 | €1,119 | -€197 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €15,527 | €16,373 | +€846 | +5.5% |
| Income taxes | 67/77 | €4,856 | €6,218 | +€1,362 | +28.1% |
| Profit (loss) for the period | 9904 | €10,671 | €10,155 | -€516 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,671 | €10,155 | -€516 | -4.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.