LILI SAD: 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.
LILI SAD
Largest movements
- Cash +€132,603
up €132,603 (+94.9%), from €139,786 to €272,390
mainly Net result for the year (+€95,475) and Tax, wage and social debts (+€18,849)
- Tangible fixed assets -€11,867
down €11,867 (-58.6%), from €20,251 to €8,384
- Receivables within one year -€6,462
no longer reported in 2024 (was €6,462)
- Reserves +€90,000
up €90,000 (+85.7%), from €105,000 to €195,000
- Tax, wage and social debts +€18,849
up €18,849 (+63.7%), from €29,592 to €48,441
of which Taxes: +€12,441
- Profit (loss) carried forward +€5,475
up €5,475 (+204%), from €2,684 to €8,159
- Gross operating margin +€40,712
up €40,712 (+37.6%), from €108,225 to €148,937
- Taxes +€12,202
up €12,202 (+43.1%), from €28,304 to €40,506
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €166,500 | €281,148 | +€114,648 | +68.9% |
| Fixed assets | 21/28 | €20,251 | €8,384 | -€11,867 | -58.6% |
| Tangible fixed assets | 22/27 | €20,251 | €8,384 | -€11,867 | -58.6% |
| Furniture and vehicles | 24 | €20,251 | €8,384 | -€11,867 | -58.6% |
| Current assets | 29/58 | €146,248 | €272,764 | +€126,516 | +86.5% |
| Amounts receivable within one year | 40/41 | €6,462 | - | -€6,462 | |
| Trade receivables | 40 | €6,462 | - | -€6,462 | |
| Cash at bank and in hand | 54/58 | €139,786 | €272,390 | +€132,603 | +94.9% |
| Deferred charges and accrued income | 490/1 | - | €374 | +€374 | |
| Total equity and liabilities | 10/49 | €166,500 | €281,148 | +€114,648 | +68.9% |
| Equity | 10/15 | €111,684 | €207,159 | +€95,475 | +85.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €105,000 | €195,000 | +€90,000 | +85.7% |
| Distributable reserves | 133 | €105,000 | €195,000 | +€90,000 | +85.7% |
| Profit (loss) carried forward | 14 | €2,684 | €8,159 | +€5,475 | +204% |
| Amounts payable | 17/49 | €54,816 | €73,989 | +€19,174 | +35.0% |
| Amounts payable within one year | 42/48 | €54,816 | €73,989 | +€19,174 | +35.0% |
| Trade debts | 44 | €224 | €224 | = | 0.0% |
| Suppliers | 440/4 | €224 | €224 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €29,592 | €48,441 | +€18,849 | +63.7% |
| Taxes | 450/3 | €29,592 | €42,033 | +€12,441 | +42.0% |
| Remuneration and social security | 454/9 | - | €6,408 | +€6,408 | |
| Other amounts payable | 47/48 | €25,000 | €25,325 | +€325 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,569 | €11,867 | +€298 | +2.6% |
| Other operating charges | 640/8 | €959 | €1,007 | +€48 | +5.0% |
| Gross operating margin | 9900 | €108,225 | €148,937 | +€40,712 | +37.6% |
| Operating profit (loss) | 9901 | €95,697 | €136,062 | +€40,365 | +42.2% |
| Financial charges | 65/66B | €263 | €82 | -€181 | -68.9% |
| Recurring financial charges | 65 | €263 | €82 | -€181 | -68.9% |
| Profit (loss) for the period before taxes | 9903 | €95,434 | €135,980 | +€40,546 | +42.5% |
| Income taxes | 67/77 | €28,304 | €40,506 | +€12,202 | +43.1% |
| Profit (loss) for the period | 9904 | €67,131 | €95,475 | +€28,344 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,131 | €95,475 | +€28,344 | +42.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.