LIFF: 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.
LIFF
Largest movements
- Cash +€14,481
up €14,481 (+19.9%), from €72,896 to €87,377
mainly Net result for the year (+€35,639) and Depreciation (+€6,515)
- Stocks and contracts +€9,649
up €9,649 (+50.0%), from €19,312 to €28,961
- Tangible fixed assets -€6,515
down €6,515 (-3.2%), from €205,023 to €198,508
- Profit (loss) carried forward +€35,639
up €35,639 (+7.7%), from -€465,783 to -€430,144
- Debts after one year -€9,804
down €9,804 (-4.2%), from €235,196 to €225,392
- Other debts -€5,000
down €5,000 (-100.0%), from €5,000 to €0
- Trade debts -€3,560
down €3,560 (-99.2%), from €3,590 to €30
- Tax, wage and social debts +€3,503
up €3,503 (+51.4%), from €6,817 to €10,319
- Gross operating margin +€36,359
up €36,359 (+440.1%), from €8,262 to €44,622
- Financial charges -€851
down €851 (-56.3%), from €1,510 to €659
- Other operating charges +€815
up €815 (+100.6%), from €811 to €1,626
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 | €322,220 | €343,023 | +€20,803 | +6.5% |
| Fixed assets | 21/28 | €205,023 | €198,508 | -€6,515 | -3.2% |
| Tangible fixed assets | 22/27 | €205,023 | €198,508 | -€6,515 | -3.2% |
| Land and buildings | 22 | €205,023 | €198,508 | -€6,515 | -3.2% |
| Current assets | 29/58 | €117,196 | €144,514 | +€27,318 | +23.3% |
| Stocks and contracts in progress | 3 | €19,312 | €28,961 | +€9,649 | +50.0% |
| Stocks | 30/36 | €19,312 | €28,961 | +€9,649 | +50.0% |
| Amounts receivable within one year | 40/41 | €24,909 | €27,034 | +€2,125 | +8.5% |
| Trade receivables | 40 | €331 | €63 | -€267 | -80.8% |
| Other amounts receivable | 41 | €24,578 | €26,971 | +€2,393 | +9.7% |
| Cash at bank and in hand | 54/58 | €72,896 | €87,377 | +€14,481 | +19.9% |
| Deferred charges and accrued income | 490/1 | €80 | €1,143 | +€1,063 | +1328.1% |
| Total equity and liabilities | 10/49 | €322,220 | €343,023 | +€20,803 | +6.5% |
| Equity | 10/15 | €71,617 | €107,256 | +€35,639 | +49.8% |
| Contributions | 10/11 | €537,400 | €537,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€465,783 | -€430,144 | +€35,639 | +7.7% |
| Amounts payable | 17/49 | €250,603 | €235,766 | -€14,837 | -5.9% |
| Amounts payable after more than one year | 17 | €235,196 | €225,392 | -€9,804 | -4.2% |
| Financial debts | 170/4 | €235,196 | €225,392 | -€9,804 | -4.2% |
| Amounts payable within one year | 42/48 | €15,407 | €10,374 | -€5,033 | -32.7% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €3,590 | €30 | -€3,560 | -99.2% |
| Suppliers | 440/4 | €3,590 | €30 | -€3,560 | -99.2% |
| Taxes, remuneration and social security | 45 | €6,817 | €10,319 | +€3,503 | +51.4% |
| Taxes | 450/3 | €6,817 | €10,319 | +€3,503 | +51.4% |
| Other amounts payable | 47/48 | €5,000 | €0 | -€5,000 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €6,515 | = | 0.0% |
| Other operating charges | 640/8 | €811 | €1,626 | +€815 | +100.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €8,262 | €44,622 | +€36,359 | +440.1% |
| Operating profit (loss) | 9901 | €936 | €36,481 | +€35,544 | +3795.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €1,510 | €659 | -€851 | -56.3% |
| Recurring financial charges | 65 | €1,510 | €659 | -€851 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | -€574 | €35,821 | +€36,395 | |
| Income taxes | 67/77 | €158 | €182 | +€24 | +15.4% |
| Profit (loss) for the period | 9904 | -€731 | €35,639 | +€36,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€731 | €35,639 | +€36,371 |
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 12 October 2026 via checked.be.