Liften Spaas Services: 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.
Liften Spaas Services
Largest movements
- Cash +€158,347
up €158,347 (+314%), from €50,360 to €208,707
mainly Net result for the year (+€114,738) and Accrued charges and deferred income (+€99,309)
- Tangible fixed assets +€33,516
up €33,516 (+22.7%), from €147,507 to €181,023
of which Furniture and vehicles: +€40,684
- Receivables within one year +€28,057
up €28,057 (+28.5%), from €98,480 to €126,537
of which Trade receivables: +€44,786
- Stocks and contracts +€10,500
up €10,500 (+30.0%), from €35,000 to €45,500
- Accrued charges and deferred income +€99,309
up €99,309 (+213%), from €46,543 to €145,851
- Other debts +€98,011
up €98,011, from €0 to €98,011
- Profit (loss) carried forward -€75,262
down €75,262 (-99.6%), from €75,574 to €313
- Tax, wage and social debts +€68,582
up €68,582 (+186%), from €36,778 to €105,360
of which Taxes: +€64,368
- Trade debts +€18,793
up €18,793 (+51.0%), from €36,836 to €55,629
- Gross operating margin +€114,885
up €114,885 (+57.3%), from €200,535 to €315,420
- Staff costs +€25,397
up €25,397 (+22.5%), from €112,951 to €138,348
- Taxes +€23,577
up €23,577 (+124%), from €19,057 to €42,634
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 | €331,347 | €561,767 | +€230,420 | +69.5% |
| Fixed assets | 21/28 | €147,507 | €181,023 | +€33,516 | +22.7% |
| Tangible fixed assets | 22/27 | €147,507 | €181,023 | +€33,516 | +22.7% |
| Land and buildings | 22 | €137,028 | €130,918 | -€6,110 | -4.5% |
| Plant, machinery and equipment | 23 | €9,328 | €8,270 | -€1,058 | -11.3% |
| Furniture and vehicles | 24 | €1,151 | €41,835 | +€40,684 | +3,534% |
| Current assets | 29/58 | €183,840 | €380,744 | +€196,904 | +107% |
| Stocks and contracts in progress | 3 | €35,000 | €45,500 | +€10,500 | +30.0% |
| Stocks | 30/36 | €35,000 | €45,500 | +€10,500 | +30.0% |
| Amounts receivable within one year | 40/41 | €98,480 | €126,537 | +€28,057 | +28.5% |
| Trade receivables | 40 | €78,228 | €123,014 | +€44,786 | +57.3% |
| Other amounts receivable | 41 | €20,252 | €3,523 | -€16,729 | -82.6% |
| Cash at bank and in hand | 54/58 | €50,360 | €208,707 | +€158,347 | +314% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €331,347 | €561,767 | +€230,420 | +69.5% |
| Equity | 10/15 | €81,774 | €6,513 | -€75,262 | -92.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,574 | €313 | -€75,262 | -99.6% |
| Amounts payable | 17/49 | €249,572 | €555,254 | +€305,681 | +122% |
| Amounts payable after more than one year | 17 | €109,633 | €125,138 | +€15,505 | +14.1% |
| Financial debts | 170/4 | €109,633 | €125,138 | +€15,505 | +14.1% |
| Amounts payable within one year | 42/48 | €93,397 | €284,264 | +€190,868 | +204% |
| Current portion of amounts payable after more than one year | 42 | €19,782 | €25,264 | +€5,482 | +27.7% |
| Trade debts | 44 | €36,836 | €55,629 | +€18,793 | +51.0% |
| Suppliers | 440/4 | €36,836 | €55,629 | +€18,793 | +51.0% |
| Taxes, remuneration and social security | 45 | €36,778 | €105,360 | +€68,582 | +186% |
| Taxes | 450/3 | €20,573 | €84,941 | +€64,368 | +313% |
| Remuneration and social security | 454/9 | €16,205 | €20,419 | +€4,214 | +26.0% |
| Other amounts payable | 47/48 | €0 | €98,011 | +€98,011 | |
| Accrued charges and deferred income | 492/3 | €46,543 | €145,851 | +€99,309 | +213% |
| Remuneration, social security and pensions | 62 | €112,951 | €138,348 | +€25,397 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,807 | €11,880 | -€2,928 | -19.8% |
| Other operating charges | 640/8 | €2,120 | €2,861 | +€741 | +35.0% |
| Gross operating margin | 9900 | €200,535 | €315,420 | +€114,885 | +57.3% |
| Operating profit (loss) | 9901 | €70,657 | €162,331 | +€91,674 | +130% |
| Financial income | 75/76B | €113 | €16 | -€97 | -86.2% |
| Recurring financial income | 75 | €113 | €16 | -€97 | -86.2% |
| Financial charges | 65/66B | €4,999 | €4,974 | -€25 | -0.5% |
| Recurring financial charges | 65 | €4,999 | €4,974 | -€25 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €65,771 | €157,372 | +€91,601 | +139% |
| Income taxes | 67/77 | €19,057 | €42,634 | +€23,577 | +124% |
| Profit (loss) for the period | 9904 | €46,714 | €114,738 | +€68,025 | +146% |
| Profit (loss) for the period to be appropriated | 9905 | €46,714 | €114,738 | +€68,025 | +146% |
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 26 October 2026 via checked.be.