Liff BV: 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 BV
Largest movements
- Receivables within one year -€22,572
down €22,572 (-65.2%), from €34,624 to €12,052
of which Other amounts receivable: -€29,479
- Tangible fixed assets -€5,615
down €5,615 (-98.1%), from €5,723 to €108
- Intangible fixed assets -€1,300
down €1,300 (-24.0%), from €5,406 to €4,106
- Cash +€775
up €775, from €0 to €775
mainly Receivables within one year (+€22,572) and Other debts (+€9,474)
- Short-term financial debts -€24,648
down €24,648 (-100.0%), from €24,648 to €0
- Profit (loss) carried forward -€10,087
down €10,087 (-95.1%), from €10,612 to €525
- Other debts +€9,474
new in 2025: €9,474
- Current portion of long-term debt -€5,394
down €5,394 (-91.6%), from €5,890 to €496
- Tax, wage and social debts +€1,774
up €1,774, from €0 to €1,774
- Gross operating margin -€9,985
down €9,985 (-92.8%), from €10,764 to €779
- Depreciation +€206
up €206 (+3.1%), from €6,709 to €6,915
- Financial charges +€165
up €165 (+5.4%), from €3,080 to €3,246
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 | €45,753 | €17,040 | -€28,712 | -62.8% |
| Fixed assets | 21/28 | €11,129 | €4,214 | -€6,915 | -62.1% |
| Intangible fixed assets | 21 | €5,406 | €4,106 | -€1,300 | -24.0% |
| Tangible fixed assets | 22/27 | €5,723 | €108 | -€5,615 | -98.1% |
| Furniture and vehicles | 24 | €5,723 | €108 | -€5,615 | -98.1% |
| Current assets | 29/58 | €34,624 | €12,827 | -€21,797 | -63.0% |
| Amounts receivable within one year | 40/41 | €34,624 | €12,052 | -€22,572 | -65.2% |
| Trade receivables | 40 | €4,500 | €11,407 | +€6,907 | +153.5% |
| Other amounts receivable | 41 | €30,124 | €645 | -€29,479 | -97.9% |
| Cash at bank and in hand | 54/58 | €0 | €775 | +€775 | |
| Total equity and liabilities | 10/49 | €45,753 | €17,040 | -€28,712 | -62.8% |
| Equity | 10/15 | €14,612 | €4,525 | -€10,087 | -69.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,612 | €525 | -€10,087 | -95.1% |
| Amounts payable | 17/49 | €31,140 | €12,515 | -€18,625 | -59.8% |
| Amounts payable after more than one year | 17 | €496 | €0 | -€496 | -100.0% |
| Financial debts | 170/4 | €496 | €0 | -€496 | -100.0% |
| Amounts payable within one year | 42/48 | €30,644 | €12,515 | -€18,129 | -59.2% |
| Current portion of amounts payable after more than one year | 42 | €5,890 | €496 | -€5,394 | -91.6% |
| Financial debts | 43 | €24,648 | €0 | -€24,648 | -100.0% |
| Credit institutions | 430/8 | €24,648 | €0 | -€24,648 | -100.0% |
| Trade debts | 44 | €106 | €771 | +€665 | +625.9% |
| Suppliers | 440/4 | €106 | €771 | +€665 | +625.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €1,774 | +€1,774 | |
| Taxes | 450/3 | €0 | €1,774 | +€1,774 | |
| Other amounts payable | 47/48 | - | €9,474 | +€9,474 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,709 | €6,915 | +€206 | +3.1% |
| Other operating charges | 640/8 | €733 | €705 | -€28 | -3.8% |
| Gross operating margin | 9900 | €10,764 | €779 | -€9,985 | -92.8% |
| Operating profit (loss) | 9901 | €3,321 | -€6,842 | -€10,163 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100.0% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100.0% |
| Financial charges | 65/66B | €3,080 | €3,246 | +€165 | +5.4% |
| Recurring financial charges | 65 | €3,080 | €3,246 | +€165 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €245 | -€10,087 | -€10,332 | |
| Profit (loss) for the period | 9904 | €245 | -€10,087 | -€10,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €245 | -€10,087 | -€10,332 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.