LIIA: 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.
LIIA
Largest movements
- Receivables within one year +€26,944
up €26,944 (+48.7%), from €55,339 to €82,283
of which Trade receivables: +€27,255
- Tangible fixed assets +€2,906
new in 2025: €2,906
- Cash +€1,276
up €1,276 (+177.5%), from €719 to €1,995
mainly Trade debts (+€26,579) and Other debts (+€12,657)
- Trade debts +€26,579
up €26,579 (+485.7%), from €5,472 to €32,051
- Profit (loss) carried forward -€25,940
no longer reported in 2025 (was €25,940)
- Reserves +€17,820
up €17,820 (+958.1%), from €1,860 to €19,680
of which Distributable reserves: +€17,820
- Other debts +€12,657
up €12,657 (+302.4%), from €4,185 to €16,842
- Gross operating margin +€6,968
up €6,968, from -€5,293 to €1,675
- Depreciation +€851
new in 2025: €851
- Financial charges +€73
up €73 (+16.5%), from €443 to €517
- Other operating charges -€61
down €61 (-6.2%), from €979 to €918
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 | €56,058 | €87,184 | +€31,126 | +55.5% |
| Fixed assets | 21/28 | - | €2,906 | +€2,906 | |
| Tangible fixed assets | 22/27 | - | €2,906 | +€2,906 | |
| Furniture and vehicles | 24 | - | €2,906 | +€2,906 | |
| Current assets | 29/58 | €56,058 | €84,278 | +€28,220 | +50.3% |
| Amounts receivable within one year | 40/41 | €55,339 | €82,283 | +€26,944 | +48.7% |
| Trade receivables | 40 | €2,072 | €29,327 | +€27,255 | +1315.2% |
| Other amounts receivable | 41 | €53,267 | €52,956 | -€311 | -0.6% |
| Cash at bank and in hand | 54/58 | €719 | €1,995 | +€1,276 | +177.5% |
| Total equity and liabilities | 10/49 | €56,058 | €87,184 | +€31,126 | +55.5% |
| Equity | 10/15 | €46,400 | €38,280 | -€8,121 | -17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €19,680 | +€17,820 | +958.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €19,680 | +€17,820 | +958.1% |
| Profit (loss) carried forward | 14 | €25,940 | - | -€25,940 | |
| Amounts payable | 17/49 | €9,658 | €48,904 | +€39,247 | +406.4% |
| Amounts payable within one year | 42/48 | €9,658 | €48,904 | +€39,247 | +406.4% |
| Trade debts | 44 | €5,472 | €32,051 | +€26,579 | +485.7% |
| Suppliers | 440/4 | €5,472 | €32,051 | +€26,579 | +485.7% |
| Taxes, remuneration and social security | 45 | - | €11 | +€11 | |
| Taxes | 450/3 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | €4,185 | €16,842 | +€12,657 | +302.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €851 | +€851 | |
| Other operating charges | 640/8 | €979 | €918 | -€61 | -6.2% |
| Gross operating margin | 9900 | -€5,293 | €1,675 | +€6,968 | |
| Operating profit (loss) | 9901 | -€6,271 | -€93 | +€6,178 | +98.5% |
| Financial charges | 65/66B | €443 | €517 | +€73 | +16.5% |
| Recurring financial charges | 65 | €443 | €517 | +€73 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,715 | -€610 | +€6,105 | +90.9% |
| Income taxes | 67/77 | €0 | €11 | +€11 | |
| Profit (loss) for the period | 9904 | -€6,715 | -€621 | +€6,094 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,715 | -€621 | +€6,094 | +90.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.