LIO Solutions: 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.
LIO Solutions
Largest movements
- Cash +€15,580
up €15,580 (+478.5%), from €3,256 to €18,837
mainly Net result for the year (+€11,645) and Receivables within one year (+€9,972)
- Receivables within one year -€9,972
no longer reported in 2024 (was €9,972)
of which Other amounts receivable: -€5,000
- Tangible fixed assets -€8,790
down €8,790 (-34.6%), from €25,389 to €16,599
of which Furniture and vehicles: -€8,576
- Receivables after one year +€5,000
up €5,000 (+66.7%), from €7,500 to €12,500
- Deferred charges and accrued income -€1,836
down €1,836 (-53.3%), from €3,443 to €1,607
- Reserves +€11,645
up €11,645 (+49.4%), from €23,587 to €35,232
- Tax, wage and social debts -€11,249
down €11,249 (-64.9%), from €17,344 to €6,095
of which Taxes: -€11,249
- Current portion of long-term debt -€3,327
no longer reported in 2024 (was €3,327)
- Trade debts +€2,661
up €2,661 (+122.4%), from €2,175 to €4,836
- Gross operating margin +€29,625
up €29,625 (+40361.1%), from €73 to €29,698
- Turnover +€6,114
new in 2024: €6,114
- Financial charges -€3,354
down €3,354 (-89.8%), from €3,734 to €381
of which Non-recurring financial charges: -€3,070
- Other operating charges +€3,024
up €3,024 (+77.5%), from €3,901 to €6,925
- Taxes +€1,254
new in 2024: €1,254
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.
Cash bridge derived
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 | €49,560 | €49,542 | -€18 | 0.0% |
| Fixed assets | 21/28 | €25,389 | €16,599 | -€8,790 | -34.6% |
| Tangible fixed assets | 22/27 | €25,389 | €16,599 | -€8,790 | -34.6% |
| Plant, machinery and equipment | 23 | €1,010 | €796 | -€214 | -21.2% |
| Furniture and vehicles | 24 | €24,379 | €15,803 | -€8,576 | -35.2% |
| Current assets | 29/58 | €24,171 | €32,944 | +€8,772 | +36.3% |
| Amounts receivable after more than one year | 29 | €7,500 | €12,500 | +€5,000 | +66.7% |
| Other amounts receivable | 291 | €7,500 | €12,500 | +€5,000 | +66.7% |
| Amounts receivable within one year | 40/41 | €9,972 | - | -€9,972 | |
| Trade receivables | 40 | €4,972 | - | -€4,972 | |
| Other amounts receivable | 41 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €3,256 | €18,837 | +€15,580 | +478.5% |
| Deferred charges and accrued income | 490/1 | €3,443 | €1,607 | -€1,836 | -53.3% |
| Total equity and liabilities | 10/49 | €49,560 | €49,542 | -€18 | 0.0% |
| Equity | 10/15 | €26,587 | €38,232 | +€11,645 | +43.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,587 | €35,232 | +€11,645 | +49.4% |
| Distributable reserves | 133 | €23,587 | €35,232 | +€11,645 | +49.4% |
| Amounts payable | 17/49 | €22,973 | €11,310 | -€11,663 | -50.8% |
| Amounts payable within one year | 42/48 | €22,973 | €11,310 | -€11,663 | -50.8% |
| Current portion of amounts payable after more than one year | 42 | €3,327 | - | -€3,327 | |
| Trade debts | 44 | €2,175 | €4,836 | +€2,661 | +122.4% |
| Suppliers | 440/4 | €2,175 | €4,836 | +€2,661 | +122.4% |
| Taxes, remuneration and social security | 45 | €17,344 | €6,095 | -€11,249 | -64.9% |
| Taxes | 450/3 | €14,844 | €3,595 | -€11,249 | -75.8% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €127 | €379 | +€252 | +198.3% |
| Turnover | 70 | - | €6,114 | +€6,114 | |
| Non-recurring operating income | 76A | - | €24,000 | +€24,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,151 | €6,114 | +€963 | +18.7% |
| Other operating charges | 640/8 | €3,901 | €6,925 | +€3,024 | +77.5% |
| Non-recurring operating charges | 66A | €487 | €3,518 | +€3,031 | +622.3% |
| Gross operating margin | 9900 | €73 | €29,698 | +€29,625 | +40361.1% |
| Operating profit (loss) | 9901 | -€9,466 | €13,141 | +€22,607 | |
| Financial income | 75/76B | €75 | €139 | +€64 | +84.9% |
| Recurring financial income | 75 | €75 | €139 | +€64 | +84.9% |
| Financial charges | 65/66B | €3,734 | €381 | -€3,354 | -89.8% |
| Recurring financial charges | 65 | €664 | €381 | -€284 | -42.7% |
| Non-recurring financial charges | 66B | €3,070 | - | -€3,070 | |
| Profit (loss) for the period before taxes | 9903 | -€13,125 | €12,899 | +€26,024 | |
| Income taxes | 67/77 | - | €1,254 | +€1,254 | |
| Profit (loss) for the period | 9904 | -€13,125 | €11,645 | +€24,770 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,125 | €11,645 | +€24,770 |
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 10 October 2026 via checked.be.